The following documents may not be the latest versions. LREHawaii is not affiliated with the association(s) and does not make any guarantees as to the accuracy of the information provided.
Address Search
| Agricultural | $6.75 |
| Commercial | $8.10 |
| Commercial Residential | $5.05 |
| Conservation | $6.75 |
| Homestead | $3.05 |
| Hotel/Resort | $10.85 |
| Industrial | $8.10 |
| Residential | $6.05 |
| Residential Investor | $9.40 |
| Vacation Rental | $9.85 |
* Tax rate is per/$1000 of net assessed value.
| 1/20 | Second-half year bills mailed. |
| 2/20 | Second-half year payments due. |
| 3/31 | Assessment roll to County Council. |
| 6/20 | Tax rate set by County Council. |
| 6/30 | End of tax year. |
| 7/1 | Beginning of tax year. |
| 7/1 | Deadline for filing dedication petitions. |
| 7/20 | First-half year bills mailed. |
| 8/20 | First-half year payments due. |
| 9/30 | Deadline for filing exemption claims. |
| 10/1 | Assessed values set for next year. |
| 12/1 | Assessment notices mailed. |
| 12/31 | Deadline for assessment appeals. |
Home Exemption
The law allows just one (1) home exemption; if a husband and wife live apart and own separate homes, each shall be entitled to one-half (1/2) of one exemption for a maximum period of 2 years.
In order to qualify for a home exemption, you must own and occupy the property as your principal residence with the intent to reside on the island 271 days in a calendar year.
The home exemption is deducted from the assessed value and the homeowner is taxed on the balance. Current home exemptions by age group: $160,000 (<60 yrs); $180,000 (60 - 70 yrs); and $200,000 (>70 yrs).