Rate Breakdown

Property taxes in Hawai'I County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Hawai'I County

In Hawai'I County, property taxes are imposed on land and improvements based on the assessed value set by the County Assessor. Assessor’s office conducts annual property appraisals, often using a comparative market analysis that considers recent sales of similar properties in the same subdivision. The assessed value is then multiplied by the county millage rate (the amount per thousand dollars of assessed value) plus applicable school district rates. For example, if the combined county and school millage rate is 72 mills and your property’s assessed value is $400,000, your total tax bill would be $28,800 ($400,000 / 1,000 × 72).

Millage rates are debated and approved each fiscal year by the County Council. Voters can influence rates through the annual general tax referendum. The final rate is posted on the official County website and is used to calculate each property’s annual tax liability.

Available Exemptions

Hawai'I County offers several statutory exemptions that can significantly reduce your tax bill. Applicants must file the appropriate exemption request and supply supporting documentation.

• Homestead Exemption: Provides a fixed dollar amount (currently $400,000) of assessed value exemption for primary residences. Only one homestead exemption is allowed per taxpayer per residential property.
• Senior Citizen Exemption: For owners aged 65 or older who meet income and asset criteria, the exemption varies from $200,000 to $700,000 of assessed value, depending on the applicant’s adjusted gross income.
• Disability Exemption: Available to individuals entitled to permanent disability pensions. The exemption amount ranges from $300,000 to $600,000 of assessed value.
• Veteran Exemption: Veterans with permanent and total service-related disabilities receive exemptions up to $350,000 of assessed value. Active‑duty service members may qualify for additional relief under specific conditions.

Additional exemptions exist for low‑income renters, estate-owned properties, and certain agricultural uses; consult the Assessor’s Office for eligibility.

Payment Schedule & Deadlines

Hawai'I County issues property tax bills in July for the following fiscal year. Owners may pay in one of three ways: single payment, two installments, or four installments, each with a different due date.

• Round‑Up (Single Payment): Due July 15. This option offers the lowest total cost, as no late fees accrue.
• Summer & Winter (Two Installments): 50% of the bill is due July 15 and the remaining 50% is due March 15. A small due‑date fee is applied if the second installment is not paid on time.
• Remainders Policy (Four Installments): 25% due July 15, 25% March 15, 25% October 15, and final 25% April 15. Delinquent installments incur a 5% surcharge and interest at 5% annually.

Payments made after the due date are subject to a 7% annual late fee plus daily interest of 0.018% of the unpaid balance.

Appealing Your Assessment

If you believe a property’s assessed value is incorrect, you may file an appeal with the Hawai'I County Board of Tax Appeals within 60 days of receiving your tax statement. The appeal process involves three phases:

1. Pre‑Appeal Conference: The taxpayer and assessor discuss discrepancies and attempt to resolve issues before formal proceeding.
2. Formal Hearing: A panel reviews evidence, including recent sales data, expert appraisals, and photographs. Both parties may present witnesses or experts.
3. Decision & Order: The board issues a decision in writing, typically within 30 days of the hearing. If the appeal is denied, the property owner may request a reconsideration or further appeal to the County Court.

All appeals and supporting documents should be submitted electronically via the County’s online portal to ensure timely processing.