Hawaiʻi · taxes
Real property tax rates
For the fiscal year July 1, 2026 to June 30, 2027, in dollars per $1,000 of net taxable value, as the City and County of Honolulu's Real Property Assessment Division prints them for all four counties.
City and County of Honolulu
Oʻahu| Class, as the report names it | Rate per $1,000 | Notes |
|---|---|---|
| Residential | $3.50 | |
| Residential A | Tier 1: $4.00; Tier 2: $11.40 | Tier 1 is the first $1,000,000 of net taxable value; Tier 2 the value above it |
| Hotel and Resort | $13.90 | |
| Commercial | $12.40 | |
| Industrial | $12.40 | |
| Agricultural | $5.70 | |
| Vacant Agricultural | $8.50 | |
| Preservation | $5.70 | |
| Public Service | — | The division's report prints a dash here; Resolution 26-62 prints $0.00 |
| Bed and Breakfast Home | $6.50 | |
| Transient Vacation | Tier 1: $9.00; Tier 2: $11.50 | Tier 1 is the first $800,000 of net taxable value; Tier 2 the value above it |
County of Maui
Maui County| Class, as the report names it | Rate per $1,000 | Notes |
|---|---|---|
| Owner-Occupied | Tier 1: $1.65; Tier 2: $1.80; Tier 3: $5.00 | Tiers at $1,500,000 and $4,500,000 |
| Non-Owner-Occupied | Tier 1: $6.25; Tier 2: $9.00; Tier 3: $17.00 | Tiers at $1,000,000 and $2,500,000 |
| Long-Term Rental | Tier 1: $2.90; Tier 2: $5.00; Tier 3: $8.50 | Tiers at $1,500,000 and $3,000,000 |
| TVR-STRH (the report's abbreviation) | Tier 1: $13.00; Tier 2: $15.00; Tier 3: $17.00 | Tiers at $900,000 and $3,000,000 |
| Commercialized Residential | Tier 1: $2.25; Tier 2: $3.50; Tier 3: $10.00 | Tiers at $1,500,000 and $3,000,000 |
| Apartment | $3.50 | |
| Hotel and Resort | $11.80 | |
| Time Share | $14.90 | |
| Commercial | $6.05 | |
| Industrial | $7.05 | |
| Agricultural | $5.74 | |
| Conservation | $6.43 |
County of Hawaiʻi
Hawaiʻi Island| Class, as the report names it | Rate per $1,000 | Notes |
|---|---|---|
| Affordable Rental Housing | $5.75 | |
| Agricultural | $9.35 | |
| Apartment | $11.70 | |
| Commercial | $10.70 | |
| Conservation | $11.55 | |
| Homeowner | $5.75 | |
| Hotel/Resort | $11.55 | |
| Long-Term Rental | $7.75 | |
| Industrial | $10.70 | |
| Residential | Tier 1: $11.10; Tier 2: $14.50; Tier 3: $17.00 | Tier 1 up to and including $2,000,000; Tier 2 in excess of $2,000,000 and up to/including $4,000,000; Tier 3 in excess of $4,000,000 |
County of Kauaʻi
Kauaʻi| Class, as the report names it | Rate per $1,000 | Notes |
|---|---|---|
| Owner-Occupied | $2.59 | |
| Non-Owner Occupied | Tier 1: $5.45; Tier 2: $6.05; Tier 3 (printed “Non-Owner Occupied Residential Tier 3”): $9.40 | Tier 1 up to and including $1,300,000; Tier 2 in excess of $1,300,000 and up to/including $2,000,000; Tier 3 in excess of $2,000,000 |
| Vacation Rental | Tier 1: $11.30; Tier 2: $11.75; Tier 3: $12.20 | Tier 1 up to and including $1,000,000; Tier 2 in excess of $1,000,000 and up to/including $2,500,000; Tier 3 in excess of $2,500,000 |
| Hotel and Resort | $11.75 | |
| Commercial | $8.10 | |
| Industrial | $8.10 | |
| Agricultural | $6.75 | |
| Conservation | $6.75 | |
| Owner-Occupied Mixed-Use | $5.05 | |
| Long-Term Affordable Rental | $2.59 |
How Honolulu sets them
The City Council sets the rates each year by resolution, under Revised Ordinances of Honolulu § 8-11.1(b), for the classes established by § 8-7.1(c)(1). For this fiscal year the council adopted Resolution 26-62 on June 3, 2026 by 9 ayes, as its document system records.
The council's own record: the measure, which the Ledger also lists on its measures page. Documents: Resolution 26-62 as introduced · Proposed CD1.
Resolution 26-62 as introduced prints Residential A Tier 1 at $4.00; the proposed CD1 would have lowered it to $3.50. The assessment division's report for this fiscal year prints $4.00, so that is the rate this page carries. The adopted text of the resolution was not read: the council's document system did not return it under a search, and the measure's own page requires a login.
Copied from Real Property Tax Rates for Tax Year July 1, 2026 to June 30, 2027 (the division's statewide report, a one-page PDF made July 22, 2026), published by the City and County of Honolulu, Department of Budget and Fiscal Services, Real Property Assessment Division and read Sept. 19, 2026; the division lists its reports by year on this page. Class names, figures and tier thresholds are the division's. A rate is only one part of a bill: exemptions, dedications and credits change what an owner pays, and none of those are on this page. Not verified: The adopted text of Resolution 26-62 (only the introduced version and the proposed CD1 were read); Exemptions, dedications and credits; Assessment dates and appeal deadlines. This is a copy of a public record, not tax advice.