Hawaii property taxes are assessed annually and vary among the counties of Hawaii, Honolulu, Kauai, and Maui. Each county has its own governing body that sets the tax rates, taking into account the county's budgetary needs and other factors. The property tax rates are typically expressed as a percentage of the property's assessed value or a dollar value per $1,000 of net county assessed value. The assessed value is determined by the county's tax assessor and is based on the property's fair market value.
Hawaii Property Tax Rates
The property tax rate can vary depending on the property's classification (residential, hotel/resort, agricultural, etc.), the specific tax district, and the actual use of the property.
Hawaii County: rates are 0.61% to 1.36%.
Kauai County: rates are 0.30% to 1.08%.
Maui County: rates are 0.20% to 1.46%.
Honolulu County: rates are 0.35% to 1.39%.
Hawaii County Property Tax Rates
Affordable Renting Housing
$6.15
Agricultural/Native Forests
$9.35
Apartment
$11.70
Commercial
$10.70
Conservation
$11.55
Homeowner
$6.15
Hotel/Resort
$11.55
Industrial
$10.70
Residential (<$2M)
$11.10
Residential (>$2M)
$13.60
* tax rate is per/$1000 of net assessed value.
Kauai County Property Tax Rates
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.
Maui County Property Tax Rates
Agricultural
$5.74
Apartment
$3.50
Commercial (all 3 tiers)
$6.05
Commercialized Residential
$4.40
Conservation
$6.43
Hotel/Resort
$11.75
Industrial
$7.05
Non-owner Occupied (<$1M)
$5.85
Non-owner Occupied ($1M - $4.5M)
$8.00
Non-owner Occupied (>$4.5M)
$12.50
Owner Occupied (<$1M)
$2.00
Owner Occupied ($1M - $3M)
$2.10
Owner Occupied (>$3M)
$2.71
Long-Term Rental (<$1M)
$3.00
Long-Term Rental ($1M - $3M)
$5.00
Long-Term Rental (>$3M)
$8.00
Short-Term Rental (all 3 tiers)
$11.85
Time Share
$14.60
* tax rate is per/$1000 of net assessed value.
* islands of Lanai, Maui, Molokai.
Honolulu County Property Tax Rates
Agricultural
$5.70
Agricultural Vacant
$8.50
Bed & Breakfast Home
$6.50
Commercial
$12.40
Hotel/Resort
$13.90
Industrial
$12.40
Preservation
$5.70
Public Service
$0.00
Residential
$3.50
Residential A (<$1M)
$4.50
Residential A (>$1M)
$10.50
* tax rate is per/$1000 of net assessed value.
Hawaii real property tax rates are for the fiscal year 2022-2023. The 1st installment payment of property taxes is due on August 20 and is for the tax period from July 1 to December 31. The 2nd installment payment due on February 20 is for the tax period from January 1 to June 30.
Homeowner Exemption
The law allows 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 or to an exemption apportioned between their respective homes in proportion to the assessed value.
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 so many days in a calendar year: Hawaii (200 days), Honolulu (270 days), Kauai (181 days) and Maui (270 days).
The home exemption is deducted from the assessed value and the homeowner is taxed on the balance. Current home exemptions: Hawaii ($40,000), Honolulu ($100,000), Kauai ($160,000), and Maui ($200,000). Exemptions for homeowners 60 years and older: Hawaii (60-69 yrs: $80,000; 70+yrs: $100,000), Honolulu (65+yrs: $140,000), and Kauai (60-70 yrs: $180,000; 70+yrs: $200,000).