Hawaii property taxes (2026)

How Hawaii property taxes work

Hawaii is the most decentralized property tax state in the country — there is no state property tax at all. The four counties (Honolulu, Maui, Hawaii, Kauai) each set their own rates, exemptions, calendars, and classifications, and effective rates are the lowest in the nation.

The rhythm on Oahu (City & County of Honolulu) anchors the state: assessment notices mail by December 15 (valuing as of October 1), appeals run December 15 through January 15, and the fiscal-year bill splits into two installments — August 20 and February 20.

Home exemptions are the counties' big lever — Honolulu's home exemption removes $120,000 of assessed value (more at 65+), and the neighbor islands run their own versions with their own amounts and deadlines. Filing deadlines land months before the tax year (September 30 on Oahu), so new buyers should file early.

Appeals go to each county's Board of Review during its posted window — on Oahu, the December 15 – January 15 window, arguing the October 1 value against market evidence.

When payments are due

County-set. On Oahu: two installments — August 20 and February 20 (fiscal year July–June).

Exact dates can vary by county — use your county's page above for the dates on your bill.

How to appeal your assessment

The statewide rule: Appeal to your county's Board of Review during its window — on Oahu, December 15 through January 15, after assessment notices mail

The value being appealed is set as of October 1 for the fiscal year starting the following July. Each county publishes its own appeal window and modest filing fee; Honolulu takes filings online.

1. Read your assessment notice (mid-December on Oahu)It shows the October 1 value, your classification, and any home exemption applied — check all three.
2. Compare against market salesSales of comparable homes around October 1 are the evidence; Hawaii boards want to see the value is off by a meaningful margin.
3. File with the Board of Review by the deadline (January 15 on Oahu)Online, by mail, or in person, with the county's small filing fee.
4. Attend your hearingBoards hear appeals through the spring; bring your comparables and photos.
5. Escalate if neededBoard decisions can be appealed to the state Tax Appeal Court.

County pages have the exact local deadlines, forms, and filing links.

Statewide exemptions

Reassessment

Counties value annually — Oahu as of October 1 for the fiscal year beginning the following July 1. Classification (owner-occupied vs other) drives the rate applied.

Value notices (Notice of Assessment) usually mail in December.

Common questions

When are property taxes due in Hawaii?

Each county sets its own dates. On Oahu: August 20 and February 20 installments for the July–June fiscal year. The neighbor islands run similar two-installment calendars — your county's bill controls.

How do I appeal my Hawaii assessment?

Through your county's Board of Review during its window — on Oahu, December 15 to January 15 after the assessment notice mails. Small filing fee, online filing available, and the argument is the October 1 market value.

What is the home exemption worth?

On Oahu, $120,000 off assessed value (more at 65+) — and it also puts you in the owner-occupied rate class, which matters as much as the exemption. File by September 30 before the tax year; each county has its own version.

Why are Hawaii property taxes so low?

County-set rates are the nation's lowest for owner-occupants — a fraction of a percent — though high home values mean the dollars are real. Second homes and short-term rentals sit in higher rate classes in every county.

I just bought on Oahu — what should I file first?

The home exemption claim, before September 30 preceding the tax year you want it for. It doesn't carry over from the seller, and missing it costs you both the $120,000 exemption and the owner-occupant rate class.