Page 12 - Foreign Investor Guide - Hawaii

REAL PROPERTY TAX RATES

Fiscal Year Beginning July 1, 2024 through June 30, 2025
Rates listed are per $1,000 of net taxable assessed valuation for the fiscal year July 1, 2024 through June 30, 2025.

* Tiered-Rated System:
TIER 1 ≤ $1M
HONOLULU County MAUI County TIER 2 > $1M, ≤ $3M
TIER 3 > $3M
TAXABLE BUILDING PER/$1,000
PROPERTY CLASS
PROPERTY CLASS TAXABLE BUILDING OWNER OCCUPIED* TIER 1: $1.80 | TIER 2: $2.00 | TIER 3: $3.25
PER/$1,000
RESIDENTIAL $3.50
NON-OWNER OCCUPIED* TIER 1: $5.87 | TIER 2: $8.50 | TIER 3: $14.00
HOTEL AND RESORT $13.90
APARTMENT $3.50
COMMERCIAL $12.40
COMMERCIAL $6.05
INDUSTRIAL $12.40
AGRICULTURAL $5.70 INDUSTRIAL $7.05
PRESERVATION $5.70 AGRICULTURAL $5.74
PUBLIC SERVICE $0.00 CONSERVATION $6.43
VACANT AGRICULTURAL $8.50 HOTEL & RESORT $11.75
RESIDENTIAL A: TIER 1 ≤ $1M $4.00
TIMESHARE $14.60
TIER 2 > $1M $11.40
TVR-STRH* TIER 1: $12.50 | TIER 2: $13.50 | TIER 3: $15.00
BED AND BREAKFAST HOME $6.50
TRANSIENT VACATION: TIER 1 ≤ $800K $9.00 LONG-TERM RENTAL* TIER 1: $3.00 | TIER 2: $5.00 | TIER 3: $8.00
TIER 2 > $800K $11.50 COMMERCIALIZED RESIDENTIAL* TIER 1: $4.00 | TIER 2: $5.00 | TIER 3: $8.00

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 PAYMENTS 30 OWNERSHIP 31 OWNERSHIP 20 PAYMENTS
YEAR TAX
CLAIMS AND
YEAR TAX
CLAIMS AND
DUE.
DOCUMENTS.
DOCUMENTS.
DUE.
For more information, please visit your county’s website.