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, 2018 Through June 30, 2019

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 $11.10 $11.10
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.

  • $40,000 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.
    • $80,000 Property Tax Exemption
      • 60 years of age or older but not 70 years of age or older and who qualify
    • $100,000 Property Tax Exemption
      • 70 years of age or older and who qualify
    • Additional exemption of 20% of assessed value not to exceed $80,000 (for those who qualify for the 3 exemptions above)
    • 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.

Eligibility to Claim Home as Principal Property

  • Owner has no other principal home or exemption in any other jurisdiction.
  • Owner maintains principal home residence within Hawaii County evidenced by one or more of the following
    • Occupancy of the home in Hawaii County for more than 200 calendar days of the calendar year.
    • Registering to vote in Hawaii County.
    • Being stationed in Hawaii County by orders of the US and claim residency only in Hawaii.
    • Possession with reported address in Hawaii County of valid Hawaii drivers license, Hawaii state ID card, valid resident alien card (green card) claiming residency only in Hawaii, completed and signed copy of Hawaii County voter application with last 4 digits of social security number visible, or US IRS tax return with last 4 digits of social security number visible.
  • Owner’s physical occupancy of principal home within Hawaii County.
  • Owner has filed a Hawaii state income tax return as a full-time resident for the fiscal year the residency is sought OR
    • In the case where owner has not received sufficient income to file a tax return, a conditional waiver can be sought.
    • In the case where owner has not yet had time to file tax return but intends to file, a conditional waiver can be sought.

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.