Property Tax Due Dates in Hawaii

Hawaii has the lowest effective property tax rates in the United States. The state is divided into four counties — Honolulu (Oahu), Maui, Hawaii (Big Island), and Kauai — and property taxes are administered entirely at the county level. Each county has its own tax rates and exemption programs, and rates vary significantly between counties. Property is assessed at 100% of market value, but Hawaii's low millage rates mean that even high-value properties pay relatively modest taxes. Residents who use their property as a primary home generally receive significantly lower rates than investors or vacation rental owners.

Hawaii property taxes are billed and due in two equal installments: First installment: Due August 20 Second installment: Due February 20 A penalty of 10% applies to late payments, plus interest. Most counties offer online payment, payment by mail, and in-person payment at the county real property tax division. Contact your specific county for payment portal links and additional options.

Each Hawaii county administers its own exemption programs: Home Exemption — Owner-occupied primary residences receive a home exemption that reduces the assessed value used for taxation. In Honolulu County, for example, the basic home exemption is $100,000 off assessed value; for homeowners 65 or older, it is $140,000. Exemption amounts vary by county. Lower Owner-Occupant Tax Rate — Most Hawaii counties apply a significantly lower mill rate to owner-occupied homes than to investment properties or vacation rentals. This rate differential is often the most valuable tax benefit for homeowners. Disability and Low-Income Exemptions — Some counties offer additional exemptions for disabled residents or low-income homeowners. Contact your county real property tax division for details. Apply for exemptions with your county's real property tax division.

Property tax appeals in Hawaii are handled at the county level: Honolulu: File a written appeal with the Board of Review by January 15. The board hears appeals January through March. Other counties: Deadlines and processes vary. Contact your county's real property tax division for specific procedures. Evidence: Comparable sales on or before the assessment date (October 1 for most counties) are the most effective evidence. An independent appraisal is also valuable. Further appeals from the Board of Review go to the Tax Appeal Court.