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, is not subject to property tax.

Tax rates per $1,000 net assessed value on land, building (improvements) and by property classification for Fiscal Year 2022 (July 2021 to June 2022 period) are here.  This report was published by the Real Property Assessment Division, Department of Budget & Fiscal Services, 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, as amended through the 2021 legislative session, and Revised Ordinances for various counties. Consult the statute, ordinance, rules, or regulations for specific cases or circumstances.

Last Revised: August 20, 2021

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