What is the property tax rate in Hawaii County?

The combined effective property tax rate in Hawaii County, Hawaii is approximately 0.40%.

Hawaii County Property Tax Calculator (2026) — Hawaii Property Tax Almanac

Property Tax in Hawaii County, 2026

A calculator and field guide for Hilo-area homeowners — and for anyone considering a move to Hawaii County — including Hawaii's lowest-in-the-nation effective property tax rates, the tiered Home Exemption (which both reduces taxable AV AND reclassifies your property to the lower owner-occupied rate), the County-specific home exemption amounts, and the full Disabled Veterans Exemption (subject to a $300 minimum tax).

Hawaii County, home to Hilo and 200k Hawaii residents, operates under Hawaii's distinctive county-administered property tax system. Hawaii has only 4 counties (Honolulu / Hawaii / Maui / Kauai), and each county sets its own classification system, tax rates, and exemption amounts. Hawaii uses 100% assessment ratio. Tax = (Assessed Value − Home Exemption) × rate per $1,000 of AV. Hawaii has the lowest effective property tax rates in the United States (~0.27% statewide average) — but extraordinarily high home values mean the dollar amounts are still meaningful.

How the bill is built

Hawaii property tax has 3 steps. Step 1: Assessed Value. The County of Hawaii Real Property Tax Division determines AV at 100% of fair market value as of October 1. Step 2: Apply Home Exemption. Owner-occupants receive a Home Exemption that reduces taxable AV: $50K base + $30K bonus for 60-69 + additional $30K for 70+ (up to $130K total). Equally important: the Home Exemption RECLASSIFIES the property to the lower owner-occupied tax rate. Step 3: Apply rate per $1,000. Tax = (AV − exemption) × rate ÷ $1,000. Hawaii's owner-occupied rate is $5.55/$1,000 — investment / non-owner-occupied properties pay substantially higher rates.

Hawaii's Home Exemption is the most-valuable owner-occupant property tax benefit in the US. It reduces taxable AV AND reclassifies the property to a lower owner-occupied rate. Hawaii County's tiered exemption ($50K-$130K by age) provides meaningful protection. File with the County of Hawaii Real Property Tax Division by the applicable deadline.

Hawaii's tax year runs July 1 - June 30. Bills are due in two installments: August 20 (first half) and February 20 (second half). Late payments accrue penalties. Most Hawaii homeowners pay through escrow via mortgage servicer. The County mails Notice of Assessment by December 15 of the preceding year, with a 30-day appeal window (December 15 - January 15) before the new tax year begins.

100% disabled veterans pay only the $300 minimum property tax. Hawaii's veteran exemption is among the most-comprehensive in the United States — totally disabled veterans (100% service-connected) due to active-duty injury receive a full exemption from real property taxes on the dwelling, subject only to the statutory $300/year minimum. Surviving spouses (unmarried) retain. The exemption stacks with the standard Home Exemption. No annual filing deadline — apply before the first tax payment date with Form BFS-RP-E-10.5 or county equivalent.

2026 Hawaii County rate breakdown (rate per $1,000 of AV (100% assessment, post home exemption), Hilo district)

Taxing entity	Rate
Hawaii County Homeowner rate ($5.55 / $1,000 of net taxable AV after $50K-$130K home exemption)	5.5500
Combined total	5.5500

As of April 26, 2026 · From County of Hawaii Real Property Tax Division.

Note: Hawaii County **is the Big Island of Hawaii** — the largest Hawaiian island (~4,028 sq mi, larger than all other Hawaiian islands combined) and home to ~200K residents. The county seat is Hilo (~44K, on the wet windward eastern side, the largest city in the county and the rainiest US city by annual precipitation), with Kailua-Kona (~25K, on the dry leeward western side, the major resort town and home to the annual Ironman World Championship) as the secondary major city. The Big Island contains five volcanoes (Kilauea — the most-active in the world, currently erupting; Mauna Loa — the largest active volcano on Earth; Mauna Kea — site of major astronomical observatories; Hualalai; Kohala) and Hawaii Volcanoes National Park.

Note: Hawaii County effective property tax rates run approximately **0.40% — among the lowest in the United States**. The Homeowner rate is **$5.55 per $1,000 of net taxable AV** (after the home exemption: $50K base + $30K bonus for 60-69 + $30K additional bonus for 70+ = $50K-$130K depending on age). Non-owner-occupied residential rates are substantially higher. Median home values around $510K (substantially lower than Oahu) combined with the moderate rate produce median annual bills around $2,040. Property tax year: July 1 - June 30. Bills due August 20 and February 20.

Note: For relocation buyers: Hawaii County offers **the most-affordable Hawaii lifestyle** — substantially lower home prices than Oahu, Maui, or Kauai, with diverse climate zones (rainy windward Hilo, dry leeward Kona, alpine Mauna Kea, volcanic Puna). Strong retiree relocation demand, particularly to Kona, Waimea, and the Hamakua Coast. The trade-offs: limited commercial flight options (Hilo HIL and Kona KOA airports — primarily inter-island flights with some Mainland service), volcanic hazard zones (Puna District has substantial 2018 lava flow damage), and very limited high-skill employment outside healthcare, tourism, astronomy (Mauna Kea observatories), and military.

Deductions and exemptions for 2026

Hawaii homeowner property tax relief is concentrated in two mechanisms: (1) the Home Exemption (which both reduces taxable AV AND reclassifies to the lower owner-occupied tax rate), and (2) the 100% Disabled Veterans Exemption (full exemption subject to $300 minimum tax). Honolulu (the largest county) also offers the Real Property Tax Credit limiting tax to 3% of household income (income limit $80K).

The Home Exemption (Hawaii County)

The Home Exemption is the most-valuable owner-occupant property tax benefit by percentage in the United States. It (1) reduces taxable AV by a fixed amount AND (2) reclassifies the property to the lower owner-occupied tax rate (vs. the substantially higher non-owner-occupied / Residential A rates). Hawaii County exemption amounts: $50,000 base + $30,000 bonus for 60-69 + additional $30,000 for 70+ = up to $130,000 total. Eligibility: own and occupy the property as principal home for more than 270 days/year; ownership recorded at the State Bureau of Conveyances; file Hawaii state income tax return as a resident of Hawaii. Filing deadline: December 31 preceding the tax year.

100% Disabled Veterans Exemption (full, subject to $300 minimum)

Hawaii provides a near-full property tax exemption for 100% disabled veterans across all 4 counties. Eligibility: totally disabled (100% service-connected) due to active-duty injury with US Armed Forces. Mechanism: full exemption from real property taxes on the dwelling, subject to the statutory $300/year minimum tax. Surviving spouses: unmarried surviving spouses retain the exemption AND continue to occupy the home. Stacks with Home Exemption: the disabled vet exemption applies in addition to the standard Home Exemption (so a 100% disabled vet pays only the $300 minimum on a primary residence regardless of AV). No annual filing deadline. Apply before the first tax payment date (August 20) with Form BFS-RP-E-10.5 (Honolulu) or county equivalent + DD-214 + VA rating decision.

Real Property Tax Credit (Honolulu, income-tested)

The other Hawaii counties (Maui, Hawaii, Kauai) offer separate income-tested credits and senior credits — contact your county Real Property Tax Division for current programs and amounts.

Appealing your assessment

Hawaii property tax appeals follow a multi-tier process. Level 1: County Real Property Tax Review Board. File appeal between December 15 and January 15 after receiving the Notice of Assessment (mailed by December 15 of the preceding year). The Review Board hears appeals from owner-occupants. Level 2: Tax Appeal Court. Review Board decisions can be appealed to the Hawaii Tax Appeal Court (a state-level administrative court). Level 3: State of Hawaii appellate courts. Tax Appeal Court decisions can be appealed to the Hawaii Intermediate Court of Appeals and Hawaii Supreme Court on legal/constitutional grounds. Most Hawaii appeals are resolved at Level 1 — particularly when the homeowner can show comparable sales evidence or significant condition issues.

Cities and towns in Hawaii County

Hawaii County contains 5 incorporated municipalities, ranging from Hilo to the smallest village. Search volume for property tax is often city-specific, so here is the complete list — with population from the 2020 US Census, rounded to the nearest 100.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside Hawaii County is subject to Hawaii County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Hilo County seat	Census-designated place	44,000
Kailua-Kona	Census-designated place	25,000
Waimea	Census-designated place	9,200
Captain Cook	Census-designated place	3,700
Pahoa	Census-designated place	1,300

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Hilo tax district. Other cities in Hawaii County may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the County of Hawaii Real Property Tax Division before relying on any estimate.

Frequently asked questions

When are Hawaii property taxes due?

Hawaii's property tax year runs July 1 through June 30. Bills are due in two installments: August 20 (first half) and February 20 (second half). Late payments accrue penalties. Most Hawaii homeowners pay through escrow via mortgage servicer. The County mails the Notice of Assessment by December 15 of the preceding year.

What is the Home Exemption and how does it work?

The Home Exemption is the most-valuable owner-occupant property tax benefit in the United States by percentage. It does two things: (1) reduces taxable AV by a fixed amount, AND (2) reclassifies the property to the substantially-lower owner-occupied tax rate (vs. higher non-owner-occupied / Residential A rates). Hawaii County exemption: $50,000 base + $30,000 bonus for 60-69 + additional $30,000 for 70+ (up to $130,000 total). Eligibility: own and occupy as principal home for more than 270 days/year; ownership recorded at State Bureau of Conveyances; file Hawaii state income tax return as a Hawaii resident. Filing deadline: September 30 (most counties) preceding the tax year. ONE application — no annual renewal.

Why are Hawaii's owner-occupied rates so much lower than non-owner-occupied?

Hawaii's property tax structure is intentionally designed to discourage absentee / investor ownership and protect resident homeowners. Hawaii County's owner-occupied rate is $5.55/$1,000 — substantially below the higher non-owner-occupied / vacation rental rates. The differential is intended to favor resident owner-occupants. The differential rate structure means filing for the Home Exemption is critical for resident homeowners.

How do I qualify for the 100% Disabled Veterans full exemption?

Hawaii provides a near-full property tax exemption for 100% disabled veterans. Eligibility: totally disabled (100% service-connected) due to active-duty injury with US Armed Forces. Mechanism: full exemption from real property taxes on the dwelling — only the statutory $300/year minimum tax applies regardless of home value. Surviving spouses: unmarried surviving spouses retain. Stacks with Home Exemption: the disabled vet exemption applies in addition to the standard Home Exemption. No annual filing deadline. Apply before the first tax payment date (August 20) with Form BFS-RP-E-10.5 (Honolulu) or county equivalent + DD-214 + VA rating decision.

Hawaii has the lowest property tax rates in the US — what's the catch?

Hawaii's effective property tax rates are the lowest in the United States (~0.27% statewide median for owner-occupied), but the dollar amounts are still meaningful because home values are extraordinarily high (median ~$830K in Honolulu). The bigger catch is total tax burden: Hawaii has the highest state income tax (top rate 11%, the highest in the US tied with California), a 4.5% General Excise Tax that pyramids through transactions (effectively higher than mainland sales taxes), and the highest cost of living in the United States (groceries, energy, healthcare, housing). Most relocation analyses suggest Hawaii makes sense for lifestyle reasons rather than tax efficiency — but if you ARE relocating, the property tax structure is extraordinarily favorable to owner-occupants.

How do I appeal my Hawaii assessment?

Hawaii property tax appeals follow a multi-tier process. Level 1: County Real Property Tax Review Board. File appeal between December 15 and January 15 after receiving the Notice of Assessment (mailed by December 15 of the preceding year). The Review Board hears appeals from owner-occupants. Level 2: Tax Appeal Court. Review Board decisions can be appealed to the Hawaii Tax Appeal Court (a state-level administrative court). Level 3: State of Hawaii appellate courts. Tax Appeal Court decisions can be appealed to the Hawaii Intermediate Court of Appeals and Hawaii Supreme Court on legal/constitutional grounds. Most Hawaii appeals are resolved at Level 1 — comparable sales evidence and condition documentation are the most-effective bases.

About Hawaii County

Beyond the property tax — a few things you might not know about the place.

Weird fact

The Big Island is **growing in size** — Kilauea's ongoing eruptions add new land to the island's southeastern coast at varying rates. The 1986-2018 eruption (a 35-year continuous eruption from the Pu'u 'O'o vent) added approximately 875 acres of new land to Hawaii County. The 2018 lower Puna eruption (the most-destructive in modern Hawaiian history, destroying ~700 homes) added approximately 875 acres of new shoreline at Kapoho Bay and Vacationland. New land created by lava flows is technically "ceded land" controlled by the State of Hawaii, but coastline accretion is gradually expanding the Big Island's footprint. The Big Island is also the only place in the United States where you can witness the geological formation of new land in real time.

Hometown hero

Israel Kamakawiwo'ole

The Hawaiian musician (1959-1997) — known affectionately as "Bruddah Iz" — was born in Honolulu but spent significant time on the Big Island (his family had Big Island roots) and recorded many of his most-famous songs there. Iz's 1993 ukulele medley of "Somewhere Over the Rainbow / What a Wonderful World" became a global phenomenon after appearing in films Meet Joe Black (1998), 50 First Dates (2004), and Finding Forrester (2000). The medley has accumulated over 1.7 billion YouTube views and is one of the best-selling ukulele recordings of all time. Iz died at age 38 from obesity-related health complications; he was given a state funeral and his ashes were scattered into the Pacific Ocean.

Biggest annual event

Ironman World Championship + Merrie Monarch Festival

The Ironman World Championship (annual, October in Kailua-Kona, since 1981) is **the most-prestigious triathlon event in the world** — drawing 2,000+ qualifying triathletes from 90+ countries to compete in a 2.4-mile swim, 112-mile bike ride, and 26.2-mile marathon along the Kona coast. The Merrie Monarch Festival (annual, week after Easter in Hilo, since 1963) is **the most-prestigious hula competition in the world** — drawing 30+ hula halau (schools) and 30,000+ attendees from across Hawaii and the world. The festival celebrates King David Kalakaua (the "Merrie Monarch," 1836-1891) who revived hula and Hawaiian cultural practices during his reign.

Property Tax in Hawaii County, 2026