Property Taxes in Hawaii: Rates, Exemptions, and How They Work (2026)
TL;DR
Hawaii has among the lowest effective property tax rates in the nation at about 0.27%, despite having the highest home values. Each county (Honolulu, Maui, Hawaii, Kauai) sets its own rates and classifications. Owner-occupied homes receive a lower tax rate and a homeowner exemption that varies by county and age. The largest exemption is for homeowners 70+ in Honolulu ($140,000 off assessed value). Assessments are at 100% of market value. Appeal to the county Real Property Tax Review Board.
County-Based System
Hawaii has only 4 counties, each with its own property tax rates and classifications:
| County | Owner-Occupied Rate (per $1,000) | Non-Owner Rate |
|---|---|---|
| Honolulu | $3.50 | $6.00+ depending on class |
| Maui | $2.81 | $5.54+ depending on class |
| Hawaii (Big Island) | $5.55 | $10.70+ depending on class |
| Kauai | $2.93 | $6.05+ depending on class |
Note: Rates are approximate and change annually. Hawaii counties have numerous property classes with different rates for hotel, resort, short-term rental, agricultural, and other categories.
Homeowner Exemption
Owner-occupants receive an exemption that varies by county and age. Honolulu's exemptions are tiered by age:
- Under 65: $100,000 off assessed value
- 65-69: $120,000
- 70+: $140,000
Appeal
- County Real Property Assessment Division: Informal review
- Real Property Tax Review Board: File appeal by the deadline (varies by county, typically April)
- Tax Appeal Court: Further appeal
Check your Hawaii assessment with our free property tax analyzer.
Frequently Asked Questions
What should I know about property taxes in hawaii: rates, exemptions, and how they work (2026)?
Hawaii has among the lowest effective property tax rates in the nation at about 0.27%, despite having the highest home values. Each county (Honolulu, Maui, Hawaii, Kauai) sets its own rates and classifications. Owner-occupied homes receive a lower tax rate and a homeowner exemption that varies by county and age.
What should I know about county-based system?
Hawaii has only 4 counties, each with its own property tax rates and classifications:
What should I know about homeowner exemption?
Owner-occupants receive an exemption that varies by county and age. Honolulu's exemptions are tiered by age:
What should I know about appeal?
Check your Hawaii assessment with our free property tax analyzer.