Hawaii Property Tax: Rates by County, Exemptions, and Deadlines

Hawaii property tax is administered entirely at the county level, so what you owe depends on which of the four counties your property sits in, how it is classified, and which exemptions you claim. Owner-occupied residential rates for the 2025-2026 tax year range from $2.59 per $1,000 of assessed value on Kauai to $6.15 on Hawaii County, while non-owner-occupied homes, hotels, and vacation rentals pay several times more. There is no state-level property tax. Each county’s Real Property Tax Division or Assessment Division sets rates, values properties, grants exemptions, and collects payment on its own schedule.1County of Hawaii. Real Property Tax Division2City and County of Honolulu. Real Property Assessment Division

Rates by County for 2025-2026

Rates below are stated per $1,000 of assessed value and apply from July 1, 2025 through June 30, 2026. Several counties use tiered rates, with higher brackets kicking in above certain assessed values.

Honolulu (Oahu)

  • Residential, owner-occupied: $3.50
  • Residential A, Tier 1 (non-owner, first $1 million): $4.00
  • Residential A, Tier 2 (non-owner, above $1 million): $11.40
  • Commercial and Industrial: $12.40
  • Hotel and Resort: $13.90
  • Transient Vacation, Tier 1 (first $800,000): $9.00
  • Transient Vacation, Tier 2 (above $800,000): $11.50
  • Agricultural: $5.70
  • Bed and Breakfast Home: $6.50

A $2 million non-owner-occupied home in Honolulu pays $4.00 on the first million and $11.40 on the second, for a $15,400 bill before any exemptions.3City and County of Honolulu. Real Property Tax Rates for Tax Year July 1, 2025 to June 30, 2026

Kauai

  • Owner-Occupied: $2.59
  • Non-Owner Residential, Tier 1 (up to $1.3 million): $5.45
  • Non-Owner Residential, Tier 2 ($1.3 million to $2 million): $6.05
  • Non-Owner Residential, Tier 3 (above $2 million): $9.40
  • Vacation Rental, Tier 1 (up to $1 million): $11.30
  • Vacation Rental, Tier 2 ($1 million to $2.5 million): $11.75
  • Vacation Rental, Tier 3 (above $2.5 million): $12.20
  • Hotel and Resort: $11.75
  • Commercial and Industrial: $8.10
  • Agriculture: $6.75

A $1 million owner-occupied home on Kauai owes $2,590 a year before exemptions. The same property used as a vacation rental owes $11,300.4County of Kauai. Fiscal Year July 01, 2025 to June 30, 2026 Real Property Tax Rates

Hawaii County (Big Island)

  • Homeowner: $6.15
  • Affordable Rental: $6.15
  • Residential, Non-Owner (under $2 million): $11.10
  • Residential, Non-Owner ($2 million and above): $13.60
  • Commercial and Industrial: $10.70
  • Agricultural: $9.35

Hawaii County carries the highest owner-occupied rate of the four counties, but Big Island property values tend to be lower, so a higher rate on a lower assessment can still produce a smaller bill than on Oahu or Maui.

Maui

Maui County covers Maui, Molokai, and Lanai. Commercial rates sit around $6.05 per $1,000 and hotel and resort rates near $10.85. Maui adjusts its full rate schedule annually, so verify the current numbers with the Maui County Real Property Tax Division before relying on them.

How Your Bill Is Calculated

Each county values your property at fair market value as of January 1 and sends an assessment notice. The tax formula is simple: assessed value, minus any exemptions you qualify for, multiplied by the rate for your classification.

For an owner-occupied Honolulu home assessed at $900,000 with the $120,000 homeowner exemption:

  • Assessed value: $900,000
  • Minus homeowner exemption: $120,000
  • Taxable value: $780,000
  • Rate: $3.50 per $1,000
  • Annual tax: $2,730

Classification can matter as much as value. That same $900,000 property classified as a transient vacation rental in Honolulu would owe $8,100 at the Tier 1 rate, with no homeowner exemption available.

Homeowner Exemptions

Every county offers a homeowner exemption that comes off your assessed value before the rate is applied. You must occupy the property as your primary residence, and you must file an application. The exemption is not automatic, and missing the filing deadline means paying the full non-exempt rate for the entire tax year.

Honolulu: $120,000 under age 65; $160,000 at 65 and older.5City and County of Honolulu. RPAD – Exemption FAQ

Kauai: $220,000 under age 60; $240,000 for ages 60 through 69; $260,000 at 70 and older. Combined with the state’s lowest owner-occupied rate, this is the most favorable exemption for resident homeowners.

Hawaii County: $50,000 under 60; $85,000 for 60 to 64; $90,000 for 65 to 69; $105,000 for 70 to 74; $110,000 for 75 to 79; $125,000 at 80 and older.

Maui: historically the largest homeowner exemption in the state; confirm the current figure with the Maui Real Property Tax Division, which has adjusted it in recent years.

Other Relief You Can Claim

Homeowners who are blind, deaf, or totally disabled may claim a $25,000 property tax exemption in Honolulu, with similar programs in the other counties at amounts that may differ.6City and County of Honolulu. Blind, Deaf, or Totally Disabled – Tax Relief and Forms

Veterans with a total disability from injuries received on active duty are exempt from all Honolulu property tax except the minimum tax, and other counties maintain comparable programs.7City and County of Honolulu. Totally Disabled Veterans – Tax Relief and Forms

A circuit breaker credit limits property tax to a percentage of your income if you already qualify for the homeowner exemption. In Maui County the threshold is 2% of gross income, and you apply between August 1 and December 31 with copies of your IRS tax transcripts.8Maui County. Tax Relief Programs Other counties run their own versions. The credit matters most for retirees on fixed incomes who have watched their assessed values climb.

How Property Use Changes Your Rate

Across all four counties, vacation rental classifications carry rates roughly three to four times the owner-occupied rate. Kauai’s split is a good benchmark: $2.59 owner-occupied versus $11.30 to $12.20 as a vacation rental.4County of Kauai. Fiscal Year July 01, 2025 to June 30, 2026 Real Property Tax Rates Short-term rental operators also owe Hawaii’s 10.25% Transient Accommodations Tax on gross rental proceeds, plus General Excise Tax, on top of the higher property tax rate.9Department of Taxation, State of Hawaii. An Introduction to the Transient Accommodations Tax

Long-term rentals go the other way. Maui County grants a $200,000 long-term rental exemption to owners who lease to the same tenant for 12 consecutive months or longer, and an owner who already has the homeowner exemption can stack an additional $100,000 long-term rental exemption on top. You apply by December 31 and attach the signed lease.10Maui County. Frequently Asked Questions – Real Property Tax – Long-Term Rental Classification and Exemption Hawaii County offers an Affordable Rental classification taxed at the same $6.15 rate as owner-occupied homes. If a property stops qualifying, report the change within 30 days.

Agricultural dedications offer the deepest reductions available. In Honolulu, dedicating land to continuous agricultural use for five years drops the assessment to 3% of fair market value; a ten-year dedication drops it to 1%.11City and County of Honolulu. Current City Agricultural Benefits Available to Qualified Landowners A $2 million parcel under a ten-year dedication would be assessed at $20,000 rather than $2 million.

Appealing Your Assessment

Every county lets you challenge the assessed value, and the windows are short. Honolulu’s appeal period runs from December 15 through January 15.12City and County of Honolulu. RPAD – File an Appeal Hawaii County set its 2026 deadline at April 9, 2026.13County of Hawaiʻi Real Property Tax. Assessment Notice Insert 2026 Open the assessment notice the day it arrives. Miss the window and you live with that value for the full tax year.

When Taxes Are Due and What a Late Payment Costs

All four counties bill in two installments: August 20 and February 20.14City and County of Honolulu. Reminder: First Property Tax Installment for 2025-2026 due August 20 You can pay online by credit or debit card, by mailed check, or in person at county offices or satellite city halls.

Honolulu charges a late penalty of 2% per month, capped at 10% of the delinquent tax, with interest of 1% per month (12% annualized) on the unpaid balance.15City and County of Honolulu. Revised Ordinances of Honolulu – Section 8-3.3 Penalty for Delinquency Missing the August bill by five months stacks a 10% penalty plus 5% interest before the February installment arrives. The other counties impose similar penalties at their own rates. Continued nonpayment can lead to a tax lien on the property.

Selling as a Non-Resident: HARPTA Withholding

If you sell Hawaii real estate and you are not a Hawaii resident, the buyer must withhold 7.25% of the sale price under the Hawaii Real Property Tax Act (HARPTA).16Justia Law. Hawaii Revised Statutes Chapter 235 Section 235-68 – Withholding of Tax on the Disposition of Real Property by Nonresident Persons The withholding is on the total price, not the profit, so a $1 million sale sends $72,500 to the Hawaii Department of Taxation at closing. Residents avoid it by filing Form N-289 (Certification for Exemption from the Withholding Tax on the Disposition of Hawaii Real Property Interests) before closing.17Hawaii Department of Taxation. HARPTA – Withholding Tax on Sales of Hawaii Real Property by Nonresident Persons A non-resident who overpays can claim a refund by filing a Hawaii income tax return, but the money is tied up until that return is processed. HARPTA is separate from federal FIRPTA withholding, and both can apply to the same sale.