Updated 2025 Tax Year

Honolulu County
Property Tax Guide

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

7 Official Sources

8 min read

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Quick Facts

Tax Rate

$3.50 per $1,000 of net taxable value (residential)

1st Due

Jul 1

2nd Due

Jun 30

Exemptions

4+ Available

Section 1

How Property Tax Works

Honolulu County operates on a property tax system that serves as the primary funding source for essential municipal services including schools, parks, emergency services, infrastructure maintenance, and public safety. Property taxes in Honolulu County are administered by the Real Property Assessment Division under the Department of Budget and Fiscal Services, with assessments based on fair market value as of January 1st each year.

The effective property tax rate in Honolulu County varies by property classification, with residential properties currently taxed at $3.50 per $1,000 of net taxable value for the tax year July 1, 2025 to June 30, 2026. This rate is applied after eligible exemptions are deducted from the assessed value. Property owners may qualify for various exemptions including the home exemption program, which can significantly reduce the tax burden for owner-occupied residential properties.

Section 2

What Makes Up Your Tax Bill

Component	Rate	Description
Residential	$3.50 per $1,000	Standard rate for residential properties (July 1, 2025 - June 30, 2026)
Hotel and Resort	$13.90 per $1,000	Commercial hospitality properties
Apartment	$9.40 per $1,000	Multi-family residential rental properties
Commercial	$12.40 per $1,000	Business and commercial properties
Industrial	$12.40 per $1,000	Manufacturing and industrial facilities
Agricultural	$5.70 per $1,000	Qualified agricultural land use
Conservation	$5.70 per $1,000	Preserved and conservation properties
Empty Homes Tax	Additional levy	Supplemental tax on qualifying vacant residential properties

Section 3

When Are Property Taxes Due?

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

First Installment

Jul 1

Delinquent after Dec 10

Second Installment

Jun 30

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

Honolulu County has implemented an "empty homes tax," which is a supplemental real property tax designed to address housing availability issues. This supplemental tax applies to residential properties that remain vacant for extended periods and is calculated as an additional assessment on top of the standard residential property tax rate. The empty homes tax is triggered when a residential property is determined to be unoccupied for a significant portion of the tax year, with specific criteria and exemptions outlined by the county.

Property owners subject to the empty homes tax will receive separate billing and must pay both the standard residential property tax and the supplemental empty homes tax. For example, a $800,000 vacant residential property would pay the standard residential tax of $2,800 annually ($800,000 ÷ 1,000 × $3.50) plus the additional empty homes tax assessment, significantly increasing the total tax liability for properties not serving as primary residences or long-term rentals.

Example Calculation

Example 1: $300,000 Residential Property

Assessed Value: $300,000
Home Exemption: -$120,000 (if qualified)
Net Taxable Value: $180,000
Annual Tax: $180,000 ÷ 1,000 × $3.50 = $630
Monthly Escrow: $52.50

Example 2: $600,000 Residential Property

Assessed Value: $600,000
Home Exemption: -$120,000 (if qualified)
Net Taxable Value: $480,000
Annual Tax: $480,000 ÷ 1,000 × $3.50 = $1,680
Monthly Escrow: $140

Example 3: $1,000,000 Residential Property

Assessed Value: $1,000,000
Home Exemption: -$120,000 (if qualified)
Net Taxable Value: $880,000
Annual Tax: $880,000 ÷ 1,000 × $3.50 = $3,080
Monthly Escrow: $256.67

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Honolulu County require borrowers to maintain an escrow account for property tax payments, collecting monthly installments along with principal and interest payments. The lender holds these funds in escrow and makes property tax payments directly to the county on behalf of the homeowner. Property tax bills in Honolulu County are typically issued annually, and lenders must ensure adequate funds are available when payments are due.

Homeowners with escrowed property taxes should verify that their lender receives updated assessment information and tax rate changes to ensure proper payment amounts. The escrow account is analyzed annually, and adjustments may be made to monthly payments based on actual tax bills and account balance. For detailed payment procedures and options, including information for properties without escrow accounts, property owners can reference the official payment guide at https://www.honolulu.gov/rep/site/bfs/bfs_docs/RP_Tax_Payment.pdf.

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Section 6

Frequently Asked Questions

Q: When are property taxes due in Honolulu County? A: Property tax payment schedules vary, but taxpayers should refer to their Notice of Assessment for specific due dates. The tax year runs from July 1 to June 30.

Q: How do I apply for the home exemption? A: Contact the Real Property Assessment Division to apply for the home exemption program, which can provide significant tax savings for owner-occupied residential properties.

Q: When will I receive my Notice of Assessment? A: Notices of Assessment are typically delivered around December 15th each year, providing property owners time to review their assessments before the tax year begins.

Q: How can I appeal my property assessment? A: Property owners can appeal their assessment through the Board of Review appeal process. Appeals must be filed by specific deadlines, and any mailed appeals must be postmarked by the applicable deadline.

Q: What happens if I pay my property taxes late? A: Late payments are subject to penalties and interest charges. Contact the Department of Budget and Fiscal Services for specific penalty information and payment options.

Q: Can I pay my property taxes online? A: Yes, online payment options are available through the county's official payment systems. Check the official website for current online payment methods.

Q: How is my property value assessed? A: Honolulu County uses a residential market modeling process to determine property values based on fair market value as of January 1st of each assessment year.

Q: What is Residential A Classification and how can it save me money? A: Residential A Classification may provide tax savings for homes assessed around $1 million or more. Check the "Res A Information" section on the assessor's website to determine eligibility.

Q: Where can I look up my property information? A: Use the official property lookup tool at https://www.qpublic.net/hi/honolulu/ or visit https://www.realpropertyhonolulu.com/ for comprehensive property records and assessment information.

Q: What proof do I need when mailing exemption or appeal documents? A: Any exemption, dedication, or appeal filing mailed must be postmarked on or before applicable deadlines. USPS provides three options as proof of mailing date for deadline compliance.

Verified Sources

Backed by 7 Official Government Sources

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

County

Honolulu County Assessorrealpropertyhonolulu.com

Tax Doc

Residential A Information - Honolulu Property Taxrealproperty.honolulu.gov

County

Table 9.49-- REAL PROPERTY TAX RATES, BY COUNTYfiles.hawaii.gov

HONOLULU CITY COUNCIL 25(2025)hnldoc.ehawaii.gov

HONOLULU CITY COUNCILhnldoc.ehawaii.gov

BILL046(24), PROPOSED CD1 - MW1hnldoc.ehawaii.gov

Bill 46 (2024), CD2, FD1hnldoc.ehawaii.gov

All sources verified as of 2025 Tax Year

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Honolulu CountyProperty Tax Guide