Tax Code Reference
Effective Rate: 0.29%
Hawaii
Property Tax Code
County Real Property Tax Codes (e.g., Revised Ordinances of Honolulu ch. 8) — HRS ch. 246 repealed — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Hawaii.
Quick Facts
Assessment Authority
County Real Property Assessment Division
Appeal Board
Board of Review
Assessment Ratio
100% of fair market value
Assessment Cycle
Annual (July 1 assessment date)
Appeal Deadline
Varies by county — Honolulu: January 15; Maui & Hawaii County: April 9; Kauai: December 1–31 of the PRECEDING year
Assessment System
Governing CodeCounty Real Property Tax Codes (e.g., Revised Ordinances of Honolulu ch. 8) — HRS ch. 246 repealed
Assessment AuthorityCounty Real Property Assessment Division
Assessment Ratio100% of fair market value
Assessment CycleAnnual (July 1 assessment date)
Appeal System
Appeal BoardBoard of Review / Tax Appeal Court
Appeal DeadlineVaries by county — Honolulu: January 15; Maui & Hawaii County: April 9; Kauai: December 1–31 of the PRECEDING year
Key Notes for Hawaii
Hawaii has the lowest effective property tax rate in the nation (~0.29%). Real property taxation in Hawaii is administered entirely under COUNTY codes — e.g., Revised Ordinances of Honolulu ch. 8 — because the function was transferred from the state to the counties in the 1980s and HRS ch. 246 was repealed. Each county (Honolulu, Maui, Hawaii, Kauai) administers its own property tax system with different rates and exemptions.
Hearing Types Available
1
Board of Review2
Tax Appeal CourtValid Grounds for Appeal
Overvaluation
Incorrect classification
Denial of exemption