PROPERTY TAX (County Ordinances) - On real property, land and improvements. Assessments at 100% of "fair market
value." Owner-occupied homeowner exemption amounts may vary by county. Personal property, e.g. cars or boats, not subject to property tax.
Tax rates per $1,000 net assessed value on land, building (improvements) and by property classification for Fiscal Year 2007 (July 2006 to June 2007 period) are shown below:
Tax rates per $1,000 net assessed value on land, building (improvements) and by property classification for Fiscal Year 2007 (July 2006 to June 2007 period) are shown below:
| City & County | MAUI | HAWAII | KAUAI | ||
| Classification | HONOLULU | County | County | County | |
| RESIDENTIAL | |||||
| Improved | |||||
| Building | $3.59 | $5.00 | $8.10 | $ -- | |
| Land | 3.59 | 5.00 | 8.10 | -- | |
| Unimproved | |||||
| Building | 5.72 | 5.86 | 8.10 | -- | |
| Land | 5.72 | 5.86 | 8.10 | -- | |
| HOMEOWNER | |||||
| Building | -- | 2.50 | 5.55 | -- | |
| Land | -- | 2.50 | 5.55 | -- | |
| HOMESTEAD | |||||
| Building | -- | -- | -- | 3.44 | |
| Land | -- | -- | -- | 4.00 | |
| SINGLE FAMILY | |||||
| Building | -- | -- | -- | 4.30 | |
| Land | -- | -- | -- | 4.00 | |
| APARTMENT | |||||
| Building | 3.59 | 5.00 | 8.10 | 7.95 | |
| Land | 3.59 | 5.00 | 8.10 | 6.95 | |
| HOTEL/RESORT | |||||
| Building | 11.97 | 8.20 | 9.00 | 7.95 | |
| Land | 11.97 | 8.20 | 9.00 | 6.95 | |
| COMMERCIAL | |||||
| Building | 11.97 | 6.00 | 9.00 | 7.95 | |
| Land | 11.97 | 6.00 | 9.00 | 6.95 | |
| INDUSTRIAL | |||||
| Building | 11.97 | 6.50 | 9.00 | 7.95 | |
| Land | 11.97 | 6.50 | 9.00 | 6.95 | |
| AGRICULTURAL | |||||
| Building | 8.57 | 4.50 | 9.85 | 4.30 | |
| Land | 8.57 | 4.50 | 9.85 | 6.95 | |
| CONSERVATION | |||||
| Building | -- | 4.75 | 8.55 | 4.30 | |
| Land | -- | 4.75 | 8.55 | 6.95 | |
| PRESERVATION | |||||
| Building | 9.57 | -- | -- | -- | |
| Land | 9.57 | -- | -- | -- | |
| TIME SHARE | |||||
| Building |
-- | 14.00 | -- | -- | |
| Land | -- | 14.00 | -- | -- | |
| Source: Real Property Assessment Div., Dept. of Finance, City & County of Honolulu | |||||
Note that assessments and valuations within the same classification may not be comparable from county to county.
Distribution: County general funds.
SOURCE: Compiled by the Tax Foundation of Hawaii from the Hawaii Revised Statutes (1968), as amended, and Revised Ordinances for various counties. Consult the statute, ordinance, rules, or regulations for specific cases or circumstances.