Property Taxes
Tax Foundation of Hawaii Hawaii Tax
PROPERTY TAX (County Ordinances) - On real property, land and improvements. Assessments at 100% of "fair market value." Owner-occupied homeowner exemption amounts may vary by county. Personal property, e.g. cars or boats, not subject to property tax.  Also visit the City and County of Honolulu's Real Property Assessment and Tax Billing Information web site for more information.

Tax rates per $1,000 net assessed value on land, building (improvements) and by property classification for Fiscal Year 2007 (July 2006 to June 2007 period) are shown below:

  City & County MAUI HAWAII KAUAI
  Classification HONOLULU County County County
   
 RESIDENTIAL          
    Improved          
       Building $3.59   $5.00 $8.10 $  --  
       Land 3.59   5.00 8.10  --  
   
    Unimproved          
       Building 5.72   5.86 8.10  --  
       Land 5.72   5.86 8.10  --  
   
 HOMEOWNER        
    Building --     2.50 5.55  --  
    Land --     2.50 5.55  --  
   
 HOMESTEAD        
    Building --     --   --    3.44
    Land --     --   --    4.00
   
 SINGLE FAMILY        
    Building --     --   --    4.30
    Land --     --   --    4.00
   
 APARTMENT        
    Building 3.59   5.00 8.10 7.95
    Land 3.59   5.00 8.10 6.95
   
 HOTEL/RESORT        
    Building 11.97   8.20 9.00 7.95
    Land 11.97   8.20 9.00 6.95
   
 COMMERCIAL        
    Building 11.97   6.00 9.00 7.95
    Land 11.97   6.00 9.00 6.95
   
 INDUSTRIAL        
    Building 11.97   6.50 9.00 7.95
    Land 11.97   6.50 9.00 6.95
   
 AGRICULTURAL        
    Building 8.57   4.50 9.85 4.30
    Land 8.57   4.50 9.85 6.95
   
 CONSERVATION        
    Building --     4.75 8.55 4.30
    Land --     4.75 8.55 6.95
   
 PRESERVATION        
    Building 9.57   --   --   --  
    Land 9.57   --   --   --  
   
 TIME SHARE        
    Building

--    

   14.00  --   --  
    Land  --       14.00  --   --  
 
Source: Real Property Assessment Div., Dept. of Finance, City & County of Honolulu

Note that assessments and valuations within the same classification may not be comparable from county to county.

Distribution: County general funds.

SOURCE: Compiled by the Tax Foundation of Hawaii from the Hawaii Revised Statutes (1968), as ameded, nd Revised Ordinances for various counties. Consult the statute, ordinance, rules, or regulations for specific cases or circumstances.

Last Revised: September 2006