Page 12 - Foreign Investor Guide - Hawaii
P. 12
REAL PROPERTY TAX RATES
Fiscal Year Beginning July 1, 2025 through June 30, 2026
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
OF FISCAL
FILING EXEMPTION
20 YEAR TAX 30 CLAIMS AND 31 CLAIMS AND 20 YEAR TAX
OWNERSHIP
OWNERSHIP
PAYMENTS
PAYMENTS
DUE.
DUE.
DOCUMENTS.
DOCUMENTS.
For more information, please visit your county’s website.
06/2025 | © 2025 Old Republic Title | OR1964-DI-HI | Old Republic Title strongly recommends that consumers obtain guidance and advice from attorneys specializing in
Real Property Tax and/or qualified Real Property Tax professionals to get more detailed, and current, on real property taxation as to any matters directly affecting them.
