Page 31 - Home Buyers and Sellers Guide - Hawaii
P. 31

REAL PROPERTY TAX RATES
        Rates listed are per $1,000 of net taxable assessed valuation for the fiscal year July 1, 2025 through June 30, 2026.


         HONOLULU County                                     MAUI County



                   PROPERTY CLASS          TAXABLE BUILDING       PROPERTY CLASS         TAXABLE BUILDING PER/$1,000
                                              PER/$1,000
                                                             OWNER OCCUPIED            TIER 1: $1.65 | TIER 2: $1.80 | TIER 3: $5.75
         RESIDENTIAL                            $3.50                                   Tier 1: ≤ $1.3M | Tier 2: > $1.3M, ≤ $4.5M  | Tier 3: > $4.5M
         HOTEL AND RESORT                       $13.90       NON-OWNER OCCUPIED       TIER 1: $5.87 | TIER 2: $8.60 | TIER 3: $17.00
                                                                                         Tier 1: ≤ $1M | Tier 2: > $1M, ≤ $3M  | Tier 3: > $3M
         COMMERCIAL                             $12.40       APARTMENT                             $3.50
         INDUSTRIAL                             $12.40       COMMERCIAL                            $6.05
         AGRICULTURAL                           $5.70        INDUSTRIAL                            $7.05
         PRESERVATION                           $5.70        AGRICULTURAL                          $5.74
                                                             CONSERVATION                          $6.43
         PUBLIC SERVICE                         $0.00
                                                             HOTEL & RESORT                       $11.80
         VACANT AGRICULTURAL                    $8.50
                                                             TIMESHARE                            $14.70
         RESIDENTIAL A:    TIER 1 ≤ $1M         $4.00                                TIER 1: $12.50 | TIER 2: $14.00 | TIER 3: $15.55
                        TIER 2 > $1M            $11.40       TVR-STRH                    Tier 1: ≤ $1M | Tier 2: > $1M, ≤ $3M  | Tier 3: > $3M
         BED AND BREAKFAST HOME                 $6.50        LONG-TERM RENTAL         TIER 1: $2.95 | TIER 2: $5.00 | TIER 3: $8.50
                                                                                        Tier 1: ≤ $1.3M | Tier 2: > $1.3M, ≤ $3M  | Tier 3: > $3M
         TRANSIENT VACATION:  TIER 1 ≤ $800K    $9.00                                 TIER 1: $2.00 | TIER 2: $3.00 | TIER 3: 10.00
                                  TIER 2 > $800K  $11.50     COMMERCIALIZED RESIDENTIAL  Tier 1: ≤ $1M | Tier 2: > $1M, ≤ $3M  | Tier 3: > $3M


         KAUAI County                                        HAWAII County



                   PROPERTY CLASS          TAXABLE BUILDING           PROPERTY CLASS             TAXABLE BUILDING
                                                                                                     PER/$1,000
                                              PER/$1,000
         OWNER-OCCUPIED                         $2.59        AFFORDABLE RENTAL HOUSING                $5.95
         NON-OWNER-OCCUPIED:  TIER 1 ≤ $1.3M    $5.45
                                                             RESIDENTIAL:    TIER 1 < $2M             $11.10
                                TIER 2 > $1.3M, ≤ $2M  $6.05
                                TIER 3 > $2M    $9.40                       TIER 2 ≥ $2M              $13.60
         VACATION RENTAL:        TIER 1 ≤ $1M   $11.30       APARTMENT                                $11.70
                                TIER 2 > $1M, ≤ $2.5M  $11.75  COMMERCIAL                             $10.70
                                TIER 3 > $2.5M  $12.20
         COMMERCIAL                             $8.10        INDUSTRIAL                               $10.70
         INDUSTRIAL                             $8.10        AGRICULTURAL & NATIVE FOREST             $9.35
         AGRICULTURAL                           $6.75        CONSERVATION                             $11.55
         CONSERVATION                           $6.75
         HOTEL AND RESORT                       $11.75       HOTEL & RESORT                           $11.55
         OWNER-OCCUPIED MIXED-USE               $5.05        HOMEOWNER                                $5.95
         HONOLULU • MAUI                                                                          HONOLULU • MAUI
         KAUAI • HAWAII COUNTIES      HONOLULU • KAUAI COUNTIES    MAUI • HAWAII COUNTIES         KAUAI • HAWAII COUNTIES
          AUG    FIRST HALF           SEPT    DEADLINE FOR          DEC    DEADLINE FOR            FEB    SECOND HALF
                                                                                                          OF FISCAL
                                              FILING EXEMPTION
                                                                           FILING EXEMPTION
                 OF FISCAL
         20      YEAR TAX              30     CLAIMS AND            31     CLAIMS AND              20     YEAR TAX
                                                                           OWNERSHIP
                                              OWNERSHIP
                 PAYMENTS
                                                                                                          PAYMENTS
                                                                                                          DUE.
                                              DOCUMENTS.
                 DUE.
                                                                           DOCUMENTS.
                                    For more information, please visit your county’s website.
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