Hawaiʻi Property Taxes by County: 7 Costs and Exemptions Homeowners Should Know

A Hawaiʻi property tax bill depends on more than a home’s assessed value. The county, property classification, tax rate, and exemptions all affect what an owner pays. A primary residence may qualify for a lower rate or an exemption, but the rules and amounts vary across Oʻahu, Maui County, Kauaʻi, and Hawaiʻi Island.

The rates and exemption amounts below are for tax year 2026–27, which runs from July 1, 2026, through June 30, 2027. Counties set their own rules, and amounts can change, so check with the relevant county office before filing or budgeting.

1. Your tax bill is based on assessed value

Counties use an assessed value to calculate property taxes. That value may differ from the price you paid for the home or its current market value.

A basic estimate is:

(Assessed value − applicable exemptions) × tax rate ÷ 1,000

The county may also classify the property based on how it is used. Check the assessment notice for the property’s value, classification, and any exemptions already applied. Do not assume the previous owner’s tax bill will match yours. Hawaiʻi Life’s first-year budgeting guide for Hawaiʻi property owners covers this and other expenses to plan for after closing.

2. County and property class determine the tax rate

The rates below are per $1,000 of net taxable assessed value. The primary-home rates are useful for comparison, but eligibility and classification rules differ. Some counties use tiered rates. realproperty.honolulu.gov

• Honolulu: The Residential rate is $3.50 per $1,000.
• Maui County: The owner-occupied rate is $1.65, $1.80, or $5.00 per $1,000, depending on the property’s value tier.
• Kauaʻi County: The owner-occupied rate is $2.59 per $1,000.
• Hawaiʻi County: The Homeowner rate is $5.75 per $1,000.

These rates are not directly comparable on their own. The assessed value, exemption, and qualification for a particular tax class all affect the final bill.

3. The home exemption differs by county

A home exemption reduces the value used to calculate property taxes. For tax year 2026–27, the general amounts are:

• Honolulu: $120,000, or $160,000 if the homeowner is 65 or older.
• Maui County: $300,000.
• Kauaʻi County: $220,000; $240,000 for homeowners ages 60 to 69; and $260,000 for homeowners 70 or older.
• Hawaiʻi County: The basic exemption starts at $50,000 and increases with age. An additional value-based exemption may also apply.

In Hawaiʻi County, the additional exemption is 20% of assessed value, capped at $100,000. Honolulu’s home exemption is scheduled to increase to $140,000, or $180,000 for homeowners 65 and older, beginning July 1, 2027.

4. An exemption and a lower tax class are not always the same benefit

Some counties provide both a reduction in taxable value and a preferential tax class for eligible owner-occupants. Hawaiʻi County, for example, distinguishes the home exemption from the Homeowner tax class. Receiving the exemption does not automatically mean the property has been assigned that lower-rate classification.

When reviewing a property tax notice, check both the exemption amount and the classification. If either is missing or appears incorrect, contact the county assessment office.

5. Age, income, disability, and property use may affect relief

Counties offer additional forms of tax relief, but eligibility varies. Depending on the program and county, homeowners may qualify for extra age-based exemptions, disability-related relief, or an income-based tax credit or limit.

Property use can also affect eligibility. Renting out a home, operating a permitted short-term rental, or using part of the property for business may change its classification or affect an exemption. Maui County’s current home exemption, for example, requires the owner to occupy the property as a principal home and meet other conditions, including filing a Hawaiʻi resident income tax return with a Maui County address. www.mauicounty.gov

Review the rules for your specific county and property before relying on an exemption in your budget.

6. Filing deadlines vary, and exemptions may not transfer

A home exemption usually requires an application. Deadlines and effective dates are county-specific, and approval may apply to a later tax year. A seller’s exemption generally should not be treated as the buyer’s exemption.

For example, Honolulu’s claims must be filed by September 30 to take effect in the following tax year. Kauaʻi also requires qualifying owners to apply by September 30 before the tax year claimed. Other county programs may use different dates and procedures. Confirm the current deadline directly with the county assessor.

For a closer look at one county’s process, see Hawaiʻi Life’s guide to the Kauaʻi home exemption and filing deadline.

7. Budget for tax changes after purchase

A property’s tax bill can change when ownership, use, classification, assessed value, or exemption status changes. During a purchase, ask how property taxes are handled at closing and whether they will be prorated between buyer and seller. After closing, check the county’s records and your next assessment notice rather than assuming the seller’s bill will continue.

Property taxes are only one part of the cost of owning a Hawaiʻi home. Include insurance, condo or association dues, utilities, maintenance, and repair reserves in your budget. The first-year homeownership checklist covers useful post-closing checks, including verifying tax and insurance information.

Check your county’s current rules

Hawaiʻi property taxes are administered by the counties, not through one statewide homeowner exemption. Before relying on an estimate, verify the property’s assessed value, tax class, exemption status, and filing requirements with the county where it is located.

Summary

Hawaiʻi property taxes depend on a property’s assessed value, county tax class, rate, and eligible exemptions. The 2026–27 homeowner rates and exemption amounts vary by county, so owners should verify their property’s classification and filing requirements with the county assessor.

Frequently Asked Questions

How are Hawaiʻi property taxes calculated?

A basic estimate is: (assessed value minus applicable exemptions) × tax rate ÷ 1,000. Your final bill depends on the county’s classification and rules for the property.

Are property tax rates the same across Hawaiʻi?

No. Each county sets its own rates and classifications. Rates may also vary by property type and value tier.

Does a home exemption transfer when I buy a property?

Do not assume it does. Buyers should contact the county assessor to confirm whether they need to file a new claim and when it would take effect.

Do all homeowners qualify for the home exemption?

No. Requirements vary by county and may depend on whether the property is the owner’s principal residence, how it is used, and whether an application is filed on time.

Where can I check my property’s tax classification?

Review your county assessment notice or property tax records, then contact the county’s real property tax office if the classification or exemption appears incorrect.