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Updated 2025 Tax Year

Hawaii County
Property Tax Guide

Everything you need to know about property taxes in Hawaii County, HI. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
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Quick Facts
Tax Rate
Varies by classification: Residential $6.65/$1,000, Commercial $10.90/$1,000, Hotel/Resort $12.40/$1,000 assessed value
1st Due
Aug 20
2nd Due
Feb 20
Exemptions
5+ Available
Section 1

How Property Tax Works

Hawaii County's property tax system serves as the primary funding source for essential local services including schools, police and fire protection, parks and recreation, and infrastructure maintenance. The county assesses real property based on market value and applies varying tax rates depending on property classification, with residential, agricultural, commercial, hotel/resort, industrial, apartment, and affordable rental housing categories each having distinct rates.

Property owners in Hawaii County can expect effective tax rates that vary significantly based on property type and location within special taxing districts. For fiscal year 2025, residential properties face different rates than commercial or resort properties, and actual tax bills may include additional assessments for school bonds, infrastructure improvements, and other special district services. The county operates on a fiscal year running from July 1 to June 30, with property assessments based on market values as of January 1st of the tax year.

Section 2

What Makes Up Your Tax Bill

Property ClassificationRate per $1,000Description
Agricultural$9.35Farm and ranch properties meeting agricultural use requirements
Residential$6.00Owner-occupied and non-owner occupied residential properties
Commercial$10.70Retail, office, and general commercial properties
Industrial$10.70Manufacturing, warehousing, and industrial facilities
Hotel and Resort$11.55Tourist accommodation and resort properties
Apartment$11.70Multi-family residential rental properties
Affordable Rental Housing$5.95Qualified affordable housing developments

Rates shown are for fiscal year 2025 (July 1, 2024 to June 30, 2025). Actual tax bills may include additional assessments for special improvement districts, school bonds, and other local assessments that vary by location within Hawaii County. Property classifications are determined by the county assessor based on actual use and occupancy.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Hawaii County, property taxes are due in two installments:

First Installment
Aug 20
Delinquent after Dec 10
Second Installment
Feb 20
Delinquent after Apr 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Hawaii County are triggered by changes in property ownership, new construction, or improvements that increase a property's assessed value during the tax year. When these events occur, the county assessor determines the difference between the old and new assessed values and calculates a prorated tax bill for the remaining months of the fiscal year.

For example, if a property sells in January with improvements that increase its assessed value from $400,000 to $500,000, the new owner would receive a supplemental tax bill for the $100,000 increase in value, calculated at the applicable tax rate and prorated from the date of ownership change through June 30th (end of fiscal year). This supplemental bill is separate from and in addition to the regular annual property tax bill.

Example Calculation

Example 1: $300,000 Residential Property

  • Market/Assessed Value: $300,000
  • Home Exemption Credit Applied: -$3,000 (requires application)
  • Net Taxable Value: $297,000
  • Annual Tax: $297,000 ÷ $1,000 × $6.00 = $1,782
  • Monthly Escrow: $148.50

Example 2: $600,000 Residential Property

  • Market/Assessed Value: $600,000
  • Home Exemption Credit Applied: -$6,000 (requires application)
  • Net Taxable Value: $594,000
  • Annual Tax: $594,000 ÷ $1,000 × $6.00 = $3,564
  • Monthly Escrow: $297.00

Example 3: $1,000,000 Commercial Property

  • Market/Assessed Value: $1,000,000
  • No Credits Applied (commercial property)
  • Net Taxable Value: $1,000,000
  • Annual Tax: $1,000,000 ÷ $1,000 × $10.70 = $10,700
  • Monthly Escrow: $891.67

Note: Tax credits require annual application and approval. Examples do not include potential special district assessments which vary by location.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Hawaii County require borrowers to maintain an escrow account for property tax payments. Lenders collect monthly deposits equal to 1/12th of the annual property tax bill and pay taxes directly to the county when due. The escrow account typically maintains a buffer of 2-3 months of payments to ensure adequate funds are available.

Property tax bills are typically issued in July for the fiscal year beginning July 1st, with payments generally due in two installments. Lenders receive tax bills directly and make payments on behalf of homeowners. Property owners should verify their escrow analysis annually and can request documentation showing tax payments made by their lender. When property values increase significantly, escrow shortage notices may require additional monthly payments or lump-sum deposits to cover higher tax obligations.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are Hawaii County property taxes due for fiscal year 2025? A: Property taxes are typically due in two installments during the fiscal year (July 1, 2024 to June 30, 2025). Contact Hawaii County Real Property Tax Division for specific due dates as they may vary.

Q: What tax credits are available and do I need to apply? A: Hawaii County offers a home exemption tax credit that reduces your tax bill (not assessed value). This credit requires annual application and is NOT automatic. Applications must be filed by the county's deadline, typically in early spring.

Q: How does the homestead credit work? A: Hawaii's homestead exemption caps assessment increases rather than reducing market value. Property owners must file annually to qualify, and the exemption limits how much your assessed value can increase year-over-year, providing tax stability for long-term residents.

Q: How often are properties reassessed? A: Hawaii County reassesses all properties annually based on market values as of January 1st. Assessment notices are typically mailed in spring, with appeal periods following shortly after.

Q: What are the penalties for late property tax payments? A: Late payments incur penalties and interest charges. Penalties typically start at 10% for the first month late, with additional interest accruing monthly. Contact the Real Property Tax Division for current penalty schedules.

Q: Can I pay property taxes online? A: Yes, Hawaii County offers online payment options through their official website. Payments can be made by electronic check or credit card, though credit card payments may incur processing fees.

Q: How do special district taxes work? A: Properties within special improvement districts, school bond areas, or other special taxing jurisdictions pay additional assessments beyond the base property tax rate. These vary by location and are itemized on your tax bill.

Q: What if I disagree with my property assessment? A: Property owners can appeal their assessment during the designated appeal period, typically 30-60 days after assessment notices are mailed. Appeals must be filed with the Board of Review with supporting documentation of property value.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
County
Table 9.49-- REAL PROPERTY TAX RATES, BY COUNTYfiles.hawaii.gov
02
HONOLULU CITY COUNCIL 25(2025)hnldoc.ehawaii.gov
03
County
HAWAII COUNTY INCOME SCHEDULE BY FAMILY SIZE ...dbedt.hawaii.gov
04
Tax Doc
Calendar Year 2025 Important Hawaii Tax Deadlinesfiles.hawaii.gov
05
County
Dates to Remember | Maui County, HI - Official Websitemauicounty.gov
06
County
Notice to Property Owners regarding City and County of ...honolulu.gov
07
RPAD - Home Exemptionrealproperty.honolulu.gov
08
County
Apply (for a, an) | Hawaii County, HI Office of Housing and ...housing.hawaiicounty.gov
09
County
Assessment Section - Kauai County, HIkauai.gov
10
County
Audit Reports | Hawaii County, HIhawaiicounty.gov
All sources verified as of 2025 Tax Year

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