Hawaii Property Tax 2026: Age-Tiered Home Exemptions by County

Hawaii's property tax is administered by each of the four counties — Honolulu (Oahu), Hawaii (Big Island), Maui, and Kauai — with each setting its own rates and home exemption amounts. Senior exemptions are tiered by age and vary dramatically between islands. This 2026 guide explains each county's exemption structure and the application deadlines.

How Hawaii Property Tax Works

Hawaii property tax is fully decentralized among the four counties — there is no state-level property tax. Each county assesses property at 100% of fair market value and sets its own tax rates for different property classifications.

The tax calculation

Typical effective rates by county

• Honolulu (Oahu): residential approximately 0.28% of market value
• Hawaii County (Big Island): homeowner class approximately 0.60-0.65%
• Maui County: homeowner class approximately 0.20-0.25%
• Kauai County: homeowner approximately 0.25-0.30%

Age-Tiered Home Exemptions by County

Honolulu (Oahu)

• All owner-occupied primary residence: $120,000 exemption
• Age 65+: $160,000 exemption
• Application deadline: September 30 for the following tax year

Hawaii County (Big Island)

Highly tiered by age:

• Under 60: $50,000 exemption
• 60-64: $85,000
• 65-69: $90,000
• 70-74: $105,000
• 75+: $110,000

Plus additional 20% of assessed value exemption (up to $100,000).

Maui County

• Under 60: exemption typically $200,000 base
• 60+: $200,000 home exemption (often the standard)
• Some variations for assessed value tiers
• Application deadline: December 31 of the preceding assessment year

Kauai County

• Under 60: $160,000 exemption
• 60-69: $240,000
• 70+: $260,000

Generous tiering rewards longer-term residency.

Classification Rates by County

Each county classifies property into multiple use classes, each with its own rate per $1,000 of net taxable value.

Honolulu classifications

• Residential A: higher rate for homes $1M+ without home exemption
• Residential: standard class for homes under $1M
• Apartment: multi-unit residential
• Hotel/Resort: resort zones
• Commercial, Industrial, Agricultural, Preservation

Short-term rental impact

Recent years have seen higher rates applied to short-term vacation rentals (Airbnb-type properties) on all islands, often doubling the residential rate for qualifying short-term rental properties.

Appealing Your Assessment

Each Hawaii county maintains its own appeal process. General pattern:

Step 1: Review notice

Assessment notices are mailed in December (Honolulu) or other dates depending on county.

Step 2: File appeal with county Board of Review

Deadlines:

• Honolulu: by January 15 following the assessment notice
• Hawaii County: within 30 days of notice
• Maui: generally by April 9
• Kauai: generally by December 31 of assessment year

Step 3: Further appeal

Most counties allow appeal to the Hawaii Tax Appeal Court after the Board of Review.

Payment Schedule

Hawaii property tax for the fiscal year July 1 - June 30 is paid in two installments:

• First installment: August 20 (Honolulu), some variation elsewhere
• Second installment: February 20

Delinquent tax accrues interest at county-set rates.

Frequently Asked Questions

What is the Hawaii home exemption in 2026?

Hawaii has no state-level home exemption — each of the 4 counties sets its own. Honolulu: $120,000 (under 65) to $160,000 (65+). Hawaii County: tiered from $50,000 (under 60) to $110,000 (75+). Maui: $200,000 (60+). Kauai: $240,000 (60-69) to $260,000 (70+). Apply with your county's real property tax office.

Which Hawaii county has the highest home exemption?

Kauai County — homeowners age 70+ qualify for $260,000 exemption off fair market value. Maui County is second with $200,000 for age 60+. Honolulu and Hawaii County have lower exemptions but still significant.

When is the Hawaii home exemption application deadline?

Honolulu: September 30 for the following tax year. Maui: December 31 of the preceding assessment year. Hawaii County and Kauai also have annual deadlines around year-end or early in the calendar year. Verify with your specific county's real property tax office.

What is Hawaii's property tax rate?

Hawaii has the lowest statewide effective property tax rate in the U.S. at approximately 0.32% of market value for owner-occupied residential. Rates vary by county and classification. Maui has the lowest at ~0.20%, Hawaii County highest at ~0.60% (both for owner-occupied residential).

Does Hawaii have a state property tax?

No. Property tax is administered entirely at the county level in Hawaii. Each of the 4 counties (Honolulu, Hawaii, Maui, Kauai) sets its own rates, exemptions, and procedures independently.