What is the property tax rate in Honolulu County?

The combined effective property tax rate in Honolulu County, Hawaii is approximately 0.30%.

Honolulu County Property Tax Calculator (2026)

Property Tax in Honolulu County, 2026

A calculator and field guide for Honolulu-area homeowners — and for anyone considering a move to Honolulu 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).

Honolulu County, home to Honolulu and 1000k 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 City and County of Honolulu Real Property Assessment 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: $120K under 65, $160K for 65+. 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. Honolulu's owner-occupied rate is $3.50/$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. Honolulu owner-occupied is $3.50/$1,000 vs Residential A non-owner-occupied $4.50-$11.40/$1,000 — a $1.5M home pays ~$4,830/yr as primary residence vs ~$11,800/yr as investment. File with the City and County of Honolulu Real Property Assessment Division by September 30.

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

Taxing entity	Rate
Honolulu Owner-Occupied Residential rate ($3.50 / $1,000 of net taxable AV after $120K-$160K home exemption)	3.5000
Combined total	3.5000

As of April 26, 2026 · From City and County of Honolulu Real Property Assessment Division.

Note: Honolulu County **is the entire island of Oahu** — the third-largest Hawaiian island (~600 sq mi) and home to ~1 million residents (about 70% of Hawaii's total population). The county is coterminous with the City and County of Honolulu (a consolidated city-county government, similar to San Francisco). Honolulu (the city, ~345K) is the state capital and the dominant economic, cultural, and political center of Hawaii. Major communities include Pearl City (~46K, near Pearl Harbor), Kailua (~38K, the famous Windward side beach town), Kaneohe, Waipahu, Mililani (~26K, Central Oahu master-planned community), and Ewa Beach. The county is home to Pearl Harbor, the University of Hawaii at Manoa, and Waikiki Beach.

Note: Honolulu County effective property tax rates run approximately **0.30% — among the lowest in the United States**, reflecting the unique combination of very high home values and extremely low millage rates. The Owner-Occupied Residential rate is **$3.50 per $1,000 of net taxable AV** (after applying the $120,000 home exemption for owners under 65, or $160,000 for owners 65+). Investment properties (Residential A, ≥$1M without home exemption) pay $4.50/$1,000 on the first $1M and $11.40/$1,000 on excess — substantially higher. The home exemption is critical: owner-occupants must file form RP Form 19-71 with RPAD by September 30 preceding the tax year. Property tax year: July 1 - June 30. Bills due August 20 and February 20.

Note: For relocation buyers: Honolulu County offers **the lowest property tax rates of any major US county** combined with extraordinary home values (median ~$830K — among the highest in the United States). Annual bills are remarkably modest given the home prices: a $1M owner-occupied home pays only ~$3,080/year (after $120K exemption). The trade-offs are well-documented: Hawaii has the highest cost of living in the United States (groceries, energy, housing), the highest state income tax (top 11%), and a 4.5% General Excise Tax that pyramids through transactions. 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.

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 (Honolulu 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). Honolulu County exemption amounts: $120,000 for owners under 65; $160,000 for owners 65+ (must reach age 65 by June 30 of the preceding tax year, with date of birth on file with RPAD by September 30). 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 Honolulu. Filing deadline: September 30 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)

Honolulu provides a Real Property Tax Credit limiting tax to 3% of household income. Eligibility: home exemption in effect; total household income (prior year) ≤ $80,000; this is the only property the owners own. Filing season: July 1 - September 30 each year. Credit equals the amount of tax exceeding 3% of household income. Apply at RPAD with prior-year federal tax return transcript or Form 1040 pages.

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 Honolulu County

Honolulu County contains 7 incorporated municipalities, ranging from Honolulu 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 Honolulu County is subject to Honolulu County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Honolulu County seat	Census-designated place	345,100
Pearl City	Census-designated place	46,300
Kailua	Census-designated place	38,600
Waipahu	Census-designated place	38,200
Kaneohe	Census-designated place	33,500
Mililani	Census-designated place	26,100
Ewa Beach	Census-designated place	14,800

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Honolulu tax district. Other cities in Honolulu 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 City and County of Honolulu Real Property Assessment 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). Honolulu County exemption: $120,000 for owners under 65; $160,000 for owners 65+ (must reach 65 by June 30 of the preceding tax year, with date of birth on file with RPAD by September 30). 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 Honolulu resident. Filing deadline: September 30 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. Honolulu's owner-occupied rate is $3.50/$1,000 vs. Residential A non-owner-occupied at $4.50/$1,000 (under $1M) and $11.40/$1,000 (over $1M). A $1.5M property as primary residence pays ~$4,830/year; the same property as an investment pays ~$11,800/year — a $7,000 difference. 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 Honolulu County

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

Weird fact

Hawaii's home exemption law is **the oldest property tax exemption in the United States** — enacted in 1896 by the Republic of Hawaii (before Hawaii became a US territory in 1898 or a state in 1959). The original 1896 exemption amount was **$300** off the assessed value of the home — a substantial sum at a time when typical Hawaii home values were $1,000-$3,000. The exemption has been expanded repeatedly over the past 130 years, currently sitting at $120,000-$160,000 for Honolulu (depending on age). The 1896 law was originally intended to encourage settlement and homeownership in the islands, particularly among working-class Hawaiian residents — a goal that the modern expanded exemption continues to serve.

Hometown hero

Barack Obama

The 44th US President (born 1961) was born in Honolulu (Kapiolani Hospital) and raised primarily in Honolulu, attending Punahou School (a prestigious K-12 private school in the Manoa neighborhood) from 5th grade through his 1979 graduation. Obama's mother (Stanley Ann Dunham) was born in Wichita, KS but lived in Honolulu when Barack was born; his father (Barack Obama Sr.) was a Kenyan student attending the University of Hawaii at Manoa. Obama returned to Hawaii throughout his presidency for family Christmas vacations — typically staying at a rented home in Kailua. The Obama Library is located in Chicago (Hyde Park, IL), but Honolulu has substantial Obama heritage including the Punahou School, his birthplace at Kapiolani Hospital, and Sandy Beach (his favorite high school bodysurfing location).

Biggest annual event

Pearl Harbor Day + Honolulu Marathon

Pearl Harbor Day (annual, December 7th, at the Pearl Harbor National Memorial) commemorates the December 7, 1941 surprise attack by Imperial Japan that killed 2,403 Americans and brought the United States into World War II. The annual ceremony at the USS Arizona Memorial (which sits over the sunken battleship, where 1,177 sailors and Marines remain entombed) draws thousands of attendees including aging Pearl Harbor survivors. The Honolulu Marathon (annual, second Sunday of December, since 1973) is **the largest marathon in the United States by participation** when including Japanese tourist runners — drawing 25,000-30,000+ runners with no qualifying time requirement and no field cap.

Property Tax in Honolulu County, 2026