Property Tax Hawaii: Island County Rates, Home Exemptions, and 2027 Changes

Measured by the Census Bureau’s 2024 medians, Hawaii has the lowest effective property tax rate of any state: the typical owner pays $2,239 a year on a home worth $839,100, just 0.27 percent. Maui County is lowest at 0.16 percent, Kauai sits at 0.21 percent, and Honolulu and Hawaii County tie at 0.28 percent. The Hawaii property tax calculator below applies your county’s effective rate, meaning the median yearly bill homeowners report over their median home value, to the value you enter, then sets the result beside the local median bill. Enter full market value, such as a recent sale price or the assessed value on your county notice, without subtracting the home exemption.

Why the Counties, Not the State, Tax Hawaii Homes

Hawaii is the one state where real property tax belongs entirely to the counties. Article VIII, Section 3 of the state constitution gives each county the power to assess, impose, and collect it, so there is no state levy, no school district levy, and no separate city rate. Four local governments do everything: the City and County of Honolulu (Oahu), Maui County (Maui, Molokai, and Lanai), Kauai County (Kauai and Niihau), and Hawaii County on the Big Island. Each runs an assessment office, defines its own property classes, and adopts new class rates each spring for the fiscal year starting July 1.

A fifth county equivalent, Kalawao, covers the Kalaupapa settlement on Molokai. The state Department of Health administers it, and the Census withholds its figures, so it does not appear in the calculator.

Owner-Occupant Classes and Their Fiscal 2027 Rates

Rates are quoted in dollars per $1,000 of net taxable value, and what you pay depends heavily on class. A home you live in and have filed an exemption for lands in the cheapest residential class; the same house held as a rental or second home is taxed at a far higher rate. For fiscal 2027 (July 1, 2026 to June 30, 2027), the owner-occupant rates are:

• Maui County: $1.65 per $1,000 on net value up to $1.5 million, $1.80 up to $4.5 million, and $5.00 beyond that (Resolution 26-69, adopted May 15, 2026).
• Kauai County: $2.59 in the Homestead class.
• City and County of Honolulu: $3.50 in the Residential class (Resolution 26-62, adopted June 3, 2026).
• Hawaii County: $5.75 in the Homeowner class, cut from $5.95 by Resolution 574-26 on May 21, 2026.

For contrast, Honolulu’s Residential A class, which covers homes worth $1 million or more with no home exemption, charges $4.00 on the first $1 million and $11.40 above it.

Census Ratios by Island County: Maui 0.16% to Honolulu 0.28%

The calculator runs on the Census Bureau’s 2024 five year survey. Owners in the City and County of Honolulu report a median bill of $2,553 on a median home worth $897,500, or 0.28 percent. Hawaii County owners report $1,459 on $519,300, also 0.28 percent, on the least expensive homes in the state. Kauai owners pay $1,866 on $873,200 (0.21 percent). Maui has the priciest median home, $904,700, but a median bill of only $1,466, which works out to 0.16 percent.

Worked examples at those ratios:

• Honolulu, $900,000 home: $900,000 times 0.28 percent is $2,520 a year, or $210 a month, $33 below Oahu’s $2,553 median bill.
• Maui, $900,000 home: 0.16 percent gives $1,440 a year, or $120 a month, $26 under the Maui median.
• Kauai, $1,000,000 home: 0.21 percent gives $2,100 a year, or $175 a month, $234 above Kauai’s $1,866 median.
• Hawaii County, $450,000 home: 0.28 percent gives $1,260 a year, or $105 a month, $199 below the Big Island median.

An $800,000 house would come to $2,240 on Oahu or the Big Island, $1,680 on Kauai, and $1,280 on Maui.

Running Your Parcel Through Its County’s Own Formula

The survey pools answers from 2020 through 2024, so it reflects older rates and exemption amounts. Because every county publishes a single owner-occupant rate and a fixed exemption, you can check the estimate yourself: subtract your exemption from assessed value, divide by 1,000, and multiply by the rate. Using fiscal 2027 figures and assuming assessed value equals the home’s value:

• Honolulu, $900,000: $900,000 minus the $120,000 exemption leaves $780,000; at $3.50 per $1,000 that is $2,730.
• Maui, $900,000: $900,000 minus $300,000 leaves $600,000; at $1.65 that is $990.
• Kauai, $1,000,000: $1,000,000 minus $220,000 leaves $780,000; at $2.59 that is $2,020.20.
• Hawaii County, $450,000: the exemption is $50,000 plus 20 percent of value ($90,000), so $310,000 is taxed; at $5.75 that is $1,782.50.

Oahu and Kauai land close to the Census estimate. Maui’s current formula comes in well under it, a sign of how much its exemption and tiered rates now shelter owner occupants. On the Big Island the formula runs higher, partly because Hawaii County limits yearly growth in a homeowner parcel’s taxable value to 3 percent, so long-held homes are often taxed on less than market value. If your parcel lacks a home exemption, neither number applies; use your class’s rate on the full value.

Home Exemptions, Income Credits, and Honolulu’s July 2027 Increase

Honolulu. The home exemption is $120,000, or $160,000 once an owner turns 65. On July 1, 2027 those amounts rise to $140,000 and $180,000 under Revised Ordinances of Honolulu 8-10.3; the deadline to file for that tax year is September 30, 2026. At $3.50 per $1,000, the extra $20,000 trims about $70 a year, so at today’s rate the $900,000 example above falls to $2,660. Two more bills, Bill 45 and Bill 46 (2026), would lift the amounts to $160,000 and $200,000 from July 1, 2028; they cleared the Budget Committee in July 2026 and still need full Council passage. Owners whose household income was $80,000 or less, who own no other property, and whose bill exceeds 3 percent of income can apply from July 1 to September 30 for a Real Property Tax Credit.

Maui. A flat $300,000 comes off assessed value, with no separate age exemption, and granting it moves the parcel into the Owner-occupied class. File by December 31 before the assessment year. Owners in the Lahaina reentry zone may qualify for exemptions through June 30, 2028.

Kauai. The exemption is $220,000 below age 60, $240,000 from 60 to 69, and $260,000 at 70, after a $60,000 increase adopted in 2023. Households at or under 80 percent of Kauai’s median income can claim another $120,000 each year, and very low income owners can hold the bill to 3 percent of income. The minimum bill is $150. Claims are due September 30.

Hawaii County. Owners get $50,000 plus 20 percent of assessed value, with the percentage portion capped at $100,000, so any home worth $500,000 or more receives $150,000. Larger base amounts start at age 60. File by December 31.

Valuation Notices and the Board of Review

Every parcel is revalued yearly at market value, and each island has its own appeal calendar. Honolulu values property as of October 1, mails notices by December 15, and takes appeals to its Board of Review until January 15. Kauai also values as of October 1 but accepts appeals only from December 1 to December 31, with a $75 fee. Maui mailed its 2026 notices by March 15, and both Maui and Hawaii County set April 9, 2026 as the appeal deadline; Hawaii County charges a $50 nonrefundable deposit.

Honolulu’s rules show what a winning case needs: the assessment is presumed correct, and the main value ground is that it exceeds market value by more than 10 percent. Bring sales of similar homes, not a neighbor’s lower assessment.

The August 20 and February 20 Installments

All four counties bill the fiscal year in two halves, due August 20 and February 20; Maui, for one, mails its first half bill by July 20. In Honolulu, a late installment draws a penalty of up to 10 percent of the tax plus monthly interest under Revised Ordinances of Honolulu 8-3.3. Paying on time matters even during an appeal, since any overpayment is refunded if you win.

What Changes Before the Next Data Refresh

Honolulu’s larger exemption takes effect July 1, 2027. Notices of the next assessment go out between December 2026 on Oahu and spring 2027 on Maui, and each council adopts fiscal 2028 rates before July 1. We refresh the four county ratios with each Census five year release, usually in December, and update the fiscal year rates and exemptions quoted here when councils adopt new ones.

Sources: US Census Bureau American Community Survey, 2024 five year estimates, tables B25103 (owners’ median real estate taxes) and B25077 (owners’ median home value); Honolulu Resolution 26-62, Maui Resolution 26-69, and Hawaii County Resolution 574-26 (fiscal 2027 rates); Kauai County tax rate schedule; Revised Ordinances of Honolulu 8-3.3, 8-10.3, and 8-12; county real property assessment and exemption pages. Verify your assessment and bill with the Honolulu Real Property Assessment Division, the Maui County Department of Finance, the Kauai Real Property Tax Division, or the Hawaii County Real Property Tax Division.