61 rates · FY 2027 · Real Property Assessment Division, City and County of Honolulu
Hawaii property tax rates by county and class
Hawaii's four counties set 60 property tax rates by class for FY 2027, from $1.65 per $1,000 of net taxable value (Maui County, Owner-Occupied Tier 1) to $17.00 (Hawaii County, Residential Tier 3). Each county names and defines its own classes, and several are split into value bands whose rates apply only to the part of a value inside the band. Period and source: tax year July 1, 2026 to June 30, 2027, from the July 2026 compilation of all four counties' rates.
- 1Highest rate Hawaii Residential Tier 3 $17.00
- 2Middle Maui Long-Term Rental Tier 3 $8.50
- 3Lowest rate Maui Owner-Occupied Tier 1 $1.65
- 4Class rates 60
What the figures are
This page reproduces each county's tax rate for each class of property, in dollars per $1,000 of net taxable value (value after exemptions). Hawaii's four counties are the only governments that tax real property, and each sets its own classes; where a class is split into value bands (tiers), each rate applies only to the part of the value inside its band. Period: tax year July 1, 2026 to June 30, 2027, from the July 2026 compilation of all four counties' rates.
- Class names and definitions are each county's own (Hawaii County "Homeowner", Kauai and Maui "Owner-Occupied", Honolulu "Residential" and "Residential A"). Classes with similar names are not the same class, so this page does not merge them or rank one county against another.
- Tiered rates are marginal: a value above a band's upper limit pays the next rate only on the part above the limit. The County of Maui's own worked example (linked from its Real Property Tax Rates page) applies each tier rate only to the value inside the tier, and the other counties' band labels ("first $1,000,000", "in excess of") describe the same split.
- Honolulu's Public Service class is printed as "-". Classes a county does not use are marked "X" in the source and are not listed.
- The Data Book's footnotes: Honolulu consolidated its "Land" and "Improvement" rates into one in 2005 and Kauai consolidated classes from July 1, 2014; Hawaii County uses the same rate for building and land; "TVR-STRH is Transient vacation rental-short term rental housing."
Apply a Hawaii class rate
The net taxable value times the published class rate (band by band for tiered classes). Arithmetic only, not advice.
All 61 rates, FY 2027
As printed, county by county, in the source's order. The band column gives the part of the net taxable value each tiered rate applies to; a rate with no band applies to the whole value. Click a heading to sort.
| County | Class | Band | Rate per $1,000 |
|---|---|---|---|
| Hawaii | Agricultural | whole value | $9.35 |
| Hawaii | Commercial | whole value | $10.70 |
| Hawaii | Hotel and Resort | whole value | $11.55 |
| Hawaii | Industrial | whole value | $10.70 |
| Hawaii | Apartment | whole value | $11.70 |
| Hawaii | Conservation | whole value | $11.55 |
| Hawaii | Affordable Rental Housing † | whole value | $5.75 |
| Hawaii | Homeowner | whole value | $5.75 |
| Hawaii | Long-Term Rental | whole value | $7.75 |
| Hawaii | Residential Tier 1 | up to and including $2,000,000 | $11.10 |
| Hawaii | Residential Tier 2 | in excess of $2,000,000 and up to/including $4,000,000 | $14.50 |
| Hawaii | Residential Tier 3 | in excess of $4,000,000 | $17.00 |
| Honolulu | Agricultural | whole value | $5.70 |
| Honolulu | Vacant Agricultural | whole value | $8.50 |
| Honolulu | Bed and Breakfast Home | whole value | $6.50 |
| Honolulu | Commercial | whole value | $12.40 |
| Honolulu | Hotel and Resort | whole value | $13.90 |
| Honolulu | Industrial | whole value | $12.40 |
| Honolulu | Preservation | whole value | $5.70 |
| Honolulu | Public Service | whole value | - (as printed) |
| Honolulu | Residential | whole value | $3.50 |
| Honolulu | Residential A Tier 1 | first $1,000,000 | $4.00 |
| Honolulu | Residential A Tier 2 | in excess of $1,000,000 | $11.40 |
| Honolulu | Transient Vacation Tier 1 | first $800,000 | $9.00 |
| Honolulu | Transient Vacation Tier 2 | in excess of $800,000 | $11.50 |
| Kauai | Agricultural | whole value | $6.75 |
| Kauai | Commercial | whole value | $8.10 |
| Kauai | Hotel and Resort | whole value | $11.75 |
| Kauai | Industrial | whole value | $8.10 |
| Kauai | Conservation | whole value | $6.75 |
| Kauai | Owner-Occupied | whole value | $2.59 |
| Kauai | Non-Owner Occupied Tier 1 | up to and including $1,300,000 | $5.45 |
| Kauai | Non-Owner Occupied Tier 2 | in excess of $1,300,000 and up to/including $2,000,000 | $6.05 |
| Kauai | Non-Owner Occupied Residential Tier 3 | in excess of $2,000,000 | $9.40 |
| Kauai | Vacation Rental Tier 1 | up to and including $1,000,000 | $11.30 |
| Kauai | Vacation Rental Tier 2 | in excess of $1,000,000 and up to/including $2,500,000 | $11.75 |
| Kauai | Vacation Rental Tier 3 | in excess of $2,500,000 | $12.20 |
| Kauai | Owner-Occupied Mixed-Use | whole value | $5.05 |
| Kauai | Long-Term Affordable Rental | whole value | $2.59 |
| Maui | Agricultural | whole value | $5.74 |
| Maui | Commercial | whole value | $6.05 |
| Maui | Hotel and Resort | whole value | $11.80 |
| Maui | Industrial | whole value | $7.05 |
| Maui | Apartment | whole value | $3.50 |
| Maui | Conservation | whole value | $6.43 |
| Maui | Time Share | whole value | $14.90 |
| Maui | Owner-Occupied Tier 1 | up to and including $1,500,000 | $1.65 |
| Maui | Owner-Occupied Tier 2 | $1,500,001 to $4,500,000 | $1.80 |
| Maui | Owner-Occupied Tier 3 | in excess of $4,500,000 | $5.00 |
| Maui | NonOwner-Occupied Tier 1 | up to and including $1,000,000 | $6.25 |
| Maui | NonOwner-Occupied Tier 2 | $1,000,001 to $2,500,000 | $9.00 |
| Maui | NonOwner-Occupied Tier 3 | in excess of $2,500,000 | $17.00 |
| Maui | TVR-STRH Tier 1 | up to and including $900,000 | $13.00 |
| Maui | TVR-STRH Tier 2 | $900,001 to $3,000,000 | $15.00 |
| Maui | TVR-STRH Tier 3 | in excess of $3,000,000 | $17.00 |
| Maui | Long-Term Rental Tier 1 | up to and including $1,500,000 | $2.90 |
| Maui | Long-Term Rental Tier 2 | $1,500,001 to $3,000,000 | $5.00 |
| Maui | Long-Term Rental Tier 3 | in excess of $3,000,000 | $8.50 |
| Maui | Commercialized Res Tier 1 | up to and including $1,500,000 | $2.25 |
| Maui | Commercialized Res Tier 2 | $1,500,001 to $3,000,000 | $3.50 |
| Maui | Commercialized Res Tier 3 | in excess of $3,000,000 | $10.00 |
Rows shown as printed but checked
Every row is shown exactly as the source prints it. This one failed one of this page's checks, so it is marked † and left out of rankings, medians and the drawings; it was not changed.
- Hawaii Affordable Rental Housing: Prints the same rate as the next class in the table, Homeowner ($5.75). Two classes can share a rate, so it is shown as printed and noted here; it was not checked against the county's rate ordinance.
Worked example: $2,000,000 of net taxable value
- Hawaii County, Homeowner: $2,000,000 × $5.75 per $1,000 = $11,500.00; total $11,500.00.
- Kauai County, Owner-Occupied: $2,000,000 × $2.59 per $1,000 = $5,180.00; total $5,180.00.
- Maui County, Owner-Occupied: $1,500,000 × $1.65 per $1,000 = $2,475.00; $500,000 × $1.80 per $1,000 = $900.00; total $3,375.00.
Honolulu has no class named owner-occupied or homeowner, so it is not in this example; its Residential and Residential A rates are in the table.
How to appeal an assessment in Hawaii
- Honolulu: appeal to the Board of Review of the City, online or on form BFS-RPA-M-8-12 (ROH Article 8-12): by the January 15 deadline. (source)
- Maui: appeal to the County of Maui Board of Review on form DFT-595 (grounds in Maui County Code 3.48.605): for 2026 assessments, Thursday, April 9, 2026. (source)
- Kauai: file an appeal form with a $75 deposit fee per appeal (Kauai County Code chapter 5A, article 12): for the 2026 real property assessment, December 31, 2025. (source)
Hawaii County's appeal page could not be read from an official source for this update, so its route is not given here; its assessment notice states the deadline. Sources: City and County of Honolulu, Real Property Assessment Division, Appeal Information, read October 26, 2026; County of Maui, Real Property Assessment Appeal Instructions and Form (DFT-595, revised 12/10/2025), read October 26, 2026; County of Kauai, Filing deadline for appealing 2026 real property assessment scheduled Dec. 31, 2025 (December 24, 2025), read October 26, 2026. The official notice and the body hearing the appeal govern the dates; this is not legal advice.
Questions
What is the property tax rate in Hawaii?
There is no single rate: each of the four counties sets its own rates by class of property, per $1,000 of net taxable value. For FY 2027 the 60 published class rates run from $1.65 (Maui County, Owner-Occupied Tier 1) to $17.00 (Hawaii County, Residential Tier 3). Source: Real Property Assessment Division, City and County of Honolulu, statewide compilation.
How do Hawaii's tiered rates work?
In a tiered class each rate applies only to the part of the net taxable value inside its band. Maui County's Owner-Occupied class on $2,000,000: $1,500,000 at $1.65 plus $500,000 at $1.80 = $3,375.00.
How much is the tax on $2,000,000 of net taxable value in Hawaii?
In each county's owner-occupied class as the county names it: Hawaii County Homeowner, $11,500.00; Kauai County Owner-Occupied, $5,180.00; Maui County Owner-Occupied, $3,375.00. Honolulu has no class named owner-occupied or homeowner, so it is not in this example; its Residential and Residential A rates are in the table.
How do I appeal a property assessment in Hawaii?
Honolulu: appeal to the Board of Review of the City, online or on form BFS-RPA-M-8-12 (ROH Article 8-12): by the January 15 deadline. Maui: appeal to the County of Maui Board of Review on form DFT-595 (grounds in Maui County Code 3.48.605): for 2026 assessments, Thursday, April 9, 2026. Kauai: file an appeal form with a $75 deposit fee per appeal (Kauai County Code chapter 5A, article 12): for the 2026 real property assessment, December 31, 2025. Source: City and County of Honolulu, County of Maui and County of Kauai.
Other states
Town-by-town rates: New Hampshire, Connecticut, Rhode Island, New Jersey, Maine and Massachusetts. County or district figures, by census region: Northeast: New York, Vermont; Midwest: Illinois, Indiana, Iowa, Kansas, Michigan, Nebraska, North Dakota, Ohio, South Dakota, Wisconsin; South: Alabama, Arkansas, Delaware, District of Columbia, Florida, Georgia, Kentucky, Louisiana, Maryland, Mississippi, North Carolina, Oklahoma, Tennessee, Texas, Virginia, West Virginia; West: Alaska, Arizona, California, Colorado, Idaho, Montana, Nevada, New Mexico, Oregon, Utah, Washington, Wyoming. The states page compares them; the assessed-versus-market-value guide explains why a rate alone does not fix a bill.
Source: Real Property Assessment Division, City and County of Honolulu, Real Property Tax Rates for Tax Year July 1, 2026 to June 30, 2027 (July 2026), all four counties (Tax rate per $1,000 of net taxable value for every class (and value band) in Hawaii, Honolulu, Kauai and Maui counties; read twice, both reads identical); State of Hawaii Data Book (DBEDT), Table 9.49, Real Property Tax Rates, by County (2024 edition) (The state's republication of the same compilation, one year earlier; cited for the series and its footnotes, not for figures); County of Maui, How to Calculate Real Property Taxes (linked from the County's Real Property Tax Rates page) (The County's worked example of a tiered class: each tier rate is applied only to the part of the net taxable value inside that tier, and the parts are added). Checks: the table was read twice, independently (row by row, then county by county), and both reads agreed on all 61 county-class rates; every tiered class's bands start at $0, meet without gaps and end open-ended, and its rates rise from band to band; one pair of neighbouring classes prints the same rate (flagged and noted below). Last checked October 26, 2026. See the methodology. Figures are reproduced from the official publication; the county, town or state office that issues the bill governs. Not tax or legal advice.