- Assessor site
- See the note below for how to reach this office.
- Search by
- see routing note (no assessment office)
- Reassessment cycle
- COUNTIES HOLD EXCLUSIVE PROPERTY-TAX AUTHORITY — no state property tax, no state role (unique nationally). Annual assessment at 100% fee-simple market value; four independent county class/rate systems; councils set rates each spring; parcels keyed by TMK (tax map key); tax year Jul 1–Jun 30 (installments ~Aug 20/Feb 20). Kalawao (Kalaupapa) is state-administered with no assessment office — see its record.
- Reassessment trigger
- Annual revaluation — but CLASSIFICATION on use change is the real tax event.
- Personal & intangible property
- HAWAII TAXES NO PERSONAL PROPERTY — real property only.
- CRE forecasting note
- Classification is the game: rate spreads across classes dwarf valuation disputes. Honolulu (FY25-26): owner-occupied Residential $3.50/$1,000 vs RESIDENTIAL A (non-exempt residential ≥$1M) two-tier $4.00/$11.40 vs TRANSIENT VACATION RENTAL $9.00/$11.50 — the same $1.5M asset can swing ~$7k/yr on class alone; hotel/resort and commercial classes carry their own rates; Maui adds Time Share classes. Appeal windows are NARROW: Honolulu Dec 15–Jan 15 to the Board of Review; Maui a fixed Apr 9 deadline (notices mailed by Mar 15); then state Tax Appeal Court. Watch council rate-setting annually and STR-classification enforcement.
- Residential note
- Home exemptions are the system's core relief and REQUIRE FILING: Honolulu $120k ($160k for 65+), deadline Sep 30; Maui $300,000 (yields the lowest effective county rate in the U.S.); Kauai/Hawaii County pair exemptions with lower owner-occupied rates. An unfiled exemption on a ≥$1M Oahu home means Residential A rates — the single most expensive paperwork omission in the state.
STR CLASSIFICATION — Transient Vacation Rental class: $9.00/$11.50 per $1,000 vs $3.50 owner-occupied (Honolulu).
SPLIT RATE — Four independent county class/rate systems; Residential A two-tier ≥$1M.
FILING REQUIRED RELIEF — Unfiled home exemption on a ≥$1M Oahu home = Residential A rates.
APPEAL DEADLINE — Narrow windows: Honolulu Dec 15–Jan 15.
NO PERSONAL PROPERTY — Hawaii taxes real property only.
Note: STRUCTURAL EXCEPTION: former Kalaupapa settlement (~80 residents), administered by the State Department of Health — no county government and no assessment office of its own; negligible taxable property. For real-property questions, the Maui County Real Property Assessment Division (mauicounty.gov/1952) is the operative office. Record exists so any geocoded Kalaupapa address resolves gracefully.
Primary sources: RPAD official pages; Maui County RPA; hawaiipropertytax.com; kauai.gov RPT (as of 2026-07-04). Confirm current rules and figures with the assessing authority before any use.