Understanding Hawaii County Property Tax

Blog – Hawaii Property Tax

PLEASE NOTE: The following is gathered from information posted on the Hawaii County Real Property Tax Office website.  It is valid for the time of posting only & is deemed reliable but not guaranteed.  Please contact the Hawaii County Real Property Tax Office directly for the most current information at http://www.hawaiipropertytax.com/index.html

Tax Rates for Fiscal Year Beginning July 1, 2022 Through June 30, 2023

PROPERTY CLASS Tax Rate Per $1,000 Net Taxable Building Tax Rate Per $1,000 Net Taxable Land
Affordable Rental Housing $6.15 $6.15
Residential – Less than $2M $11.10 $11.10
Residential – More than $2M $13.60 $13.60
Apartment $11.70 $11.70
Commercial $10.70 $10.70
Industrial $10.70 $10.70
Agricultural and Native Forest $9.35 $9.35
Conservation $11.55 $11.55
Hotel/Resort $11.55 $11.55
Homeowner $6.15 $6.15

Chapter 19, Article 11, Section 19-90 of the Hawaii County Code provides that the tax rates be set on or before June 20 preceding the tax year for which property tax revenues are to be raised.

Hawaii County Property Tax Exemptions

Note: Exemptions are deducted from the assessed value and homeowner is taxed on the balance.

  • $50,000 Property Tax Exemption
    • Qualifications:
      • Property must be owned and occupied as a principal home (see qualifications below).
      • Not allowed for any corporation, co-partnership or company.
      • Not allowed for more than one home per taxpayer. A husband and wife cannot claim exemptions on separate homes unless they are living apart in which case they can claim one exemption apportioned equally between each home.
      • Home must have a recorded deed.
      • If a portion of the home is used for commercial purposes (except as provided in ordinance or which is legally permitted in zoning code) exemption may not be claimed for that portion.
    • $85,000 Property Tax Exemption
      • 60 years of age or older but not 64 years of age or older and who qualify
    • $90,000 Property Tax Exemption
      • 65 years of age or older but not 69 years of age or older and who qualify
    • $105,000 Property Tax Exemption
      • 70 years of age or older but not 74 years of age or older and who qualify
    • $110,000 Property Tax Exemption
      • 75 years of age or older and who qualify

Other exemptions are available to owners who are deaf, blind, or totally disabled. Please see the Hawaii County Real Property Office website for more information.

Important Dates

1/1:  Assessed values set for next year.
1/20:  Second-half year bills mailed.
2/20:  Second-half year payments due.
3/15:  Assessment notices mailed.
4/9:  Deadline for filing appeals.
6/20:  Tax rate set by County Council.
6/30:  End of tax year.
7/1:  Beginning of tax year.
7/20:  First-half year bills mailed.
8/20:  First-half year payments due.
12/31:  Deadline for filing exemption claims.