Hawaii homeowners pay a median of $2,239 a year in property tax, an effective rate of 0.27%, the 51st highest of the 51 states we cover. The deadline to appeal: Jan 15 (Oahu); Dec 31 / Apr 9 others. Here is who sets your value, how to challenge it and what evidence works.
Opens soonNo Hawaii county is taking appeals right now. Kauai's window runs December 1-31, 2026; Honolulu mails notices by December 15, 2026 and appeals are due January 15, 2027; Maui and Hawaii County mail notices in early spring 2027 (Maui by March 15), with appeals usually due April 9.
The deadline depends on your county, and late appeals are not accepted. Honolulu (Oahu): January 15, with no extension for weekends or holidays. Mail must be postmarked by January 15, hand delivery must be stamped by 4:30 p.m., and online appeals close at 11:59 p.m. HST. Kauai: December 1-31 (for example, the 2026 assessment year deadline was December 31, 2025). Hawaii County and Maui County: April 9 (for example, April 9, 2026 for 2026 assessments in both counties). If a county mails you an amended notice, Kauai gives you 30 days from mailing to appeal it.
Honolulu mails assessment notices on or before December 15. Kauai mails them on December 1, when its December 1-31 appeal window opens. Maui mails notices by March 15; Hawaii County mails them early in the year, before its April 9 deadline. The notice shows market value, exemptions and tax class. It is not a bill.
Where you file depends on your county. Pick yours for the office contacts, local tax figures and a step-by-step guide.
Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.
Some states cap how fast the taxable value of a home can rise (California, Florida, Michigan and Texas homesteads, for example). If your taxable value is already held below market value by a cap, a lower market value may not lower this year's bill.
There is no state property tax office for homes. Each of the four counties values property and runs its own appeals: the City and County of Honolulu (Oahu), Hawaii County (Big Island), Maui County (Maui, Molokai, Lanai; Kalawao is handled with Maui) and Kauai County. Each county has its own Board of Review. Homes are assessed at full fee simple market value. The valuation date depends on the county: October 1 of the year before the tax year in Honolulu and Kauai. Each county also sets its own tax classes, rates and exemptions. Every year. Each county mails a new assessment notice to every owner annually.
Not required, but encouraged. Honolulu and Kauai both say you can call or visit the assessment office to discuss your notice with an appraiser before appealing, and many misunderstandings get cleared up that way. In Honolulu, after you appeal, an assigned appraiser reviews your evidence before the hearing, and some cases settle.
What works in Hawaii: Recent arm's-length sales of similar homes (land area, living area, year built, amenities); sales between relatives or friends usually do not count; A recent appraisal or your own purchase price, valued on a fee simple basis; Contractor estimates for repairs or defects the assessor did not account for; Corrections to the property record (size, condition, features); For a uniformity claim, proof the county's methods were applied wrongly to your home; a lower-assessed neighbor alone is not enough.
File a written appeal with your county's real property assessment office by the county deadline. In Honolulu use form BFS-RP-M-8-12, a letter, or the online system; Kauai uses form P-51 and also takes appeals online; one appeal per parcel, tax class and year. Pick at least one legal ground: in Honolulu, that the assessment is more than 10% above market value (Kauai uses 15%), lack of uniformity caused by wrong methods, a wrongly denied exemption, or illegality. Give your opinion of value. A Board of Review of local residents (five members in Honolulu and Kauai) holds a short hearing. In Honolulu each side usually gets about 10 minutes, in person or by video, and the Board decides within 60 days of the hearing. Cost: A deposit per appeal: $50 in Honolulu (refunded if you win in whole or part or settle) and $50 in Hawaii County (non-refundable, per the county's 2026 notice); $75 in Kauai; Maui has charged $75 (current amount not confirmed).
The county's assessment is presumed correct. You must prove it is wrong with proper evidence; if you don't, the Board must side with the county. In Honolulu a value appeal on the main ground must show the assessment is more than 10% above market value (in Kauai, more than 15%).
Within 30 days after the Board of Review decision is filed (HRS 232-17). You can also skip the Board and file directly with the Tax Appeal Court by the county's appeal deadline, unless a county ordinance requires the Board first. File a written notice of appeal with the Tax Appeal Court in Honolulu, pay the court costs, and serve a copy on the county's real property assessment division. Kauai lists a $100 non-refundable deposit. If the tax in dispute is under $1,000, you can use the small claims procedure instead: a $25 fee and a written statement of facts, but you give up any further appeal. Regular Tax Appeal Court cases are formal; the counties suggest getting a lawyer. Further appeal goes to the Hawaii appellate courts.
The Board can lower, keep or raise the value. If it is lowered, the county adjusts your assessment and refunds any excess tax you paid (Honolulu adds interest), and Honolulu refunds your $50 deposit. There is no multi-year freeze: the county sets a new value next year, but a pending appeal carries over if the value does not change.
Lack of uniformity or inequality is a legal ground for appeal, but only when caused by the county using illegal methods or applying its methods wrongly to your home. The fact that a similar nearby home is assessed lower is not enough on its own. This works only in limited cases. Run the numbers with our unequal assessment calculator.
Most wins start with a mistake in the assessor's record of your home. Check it line by line.
Record card checklistAn exemption is separate from an appeal: you apply once and it cuts your taxable value every year. Check you have every one you qualify for.
Lowers the taxable value of your owner-occupied primary home by $120,000, or $160,000 if you are 65 or older. Rising to $140,000 / $180,000 on July 1, 2027. File by September 30 for the next tax year.
Kauai residents who live in the home at least 271 days a year can claim the home exemption by September 30. Owner-occupants with income under 80% of Kauai's median household income can get an extra $120,000 exemption (refile every year).
Hawaii County and Maui County set their own home exemptions and tax relief programs; check the county real property website before September 30 (Honolulu and Kauai deadline).
You can appeal on your own; the process does not require a lawyer. A representative (agent, property manager or attorney) may file and appear for you with a signed letter of authorization from the owner.
Fill in your details and download a written appeal statement as a PDF or Word file. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
Tax Appeal Map is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
The deadline depends on your county, and late appeals are not accepted. Honolulu (Oahu): January 15, with no extension for weekends or holidays. Mail must be postmarked by January 15, hand delivery must be stamped by 4:30 p.m., and online appeals close at 11:59 p.m. HST. Kauai: December 1-31 (for example, the 2026 assessment year deadline was December 31, 2025). Hawaii County and Maui County: April 9 (for example, April 9, 2026 for 2026 assessments in both counties). If a county mails you an amended notice, Kauai gives you 30 days from mailing to appeal it.
With the County Board of Review. File a written appeal with your county's real property assessment office by the county deadline. In Honolulu use form BFS-RP-M-8-12, a letter, or the online system; Kauai uses form P-51 and also takes appeals online; one appeal per parcel, tax class and year. Pick at least one legal ground: in Honolulu, that the assessment is more than 10% above market value (Kauai uses 15%), lack of uniformity caused by wrong methods, a wrongly denied exemption, or illegality. Give your opinion of value. A Board of Review of local residents (five members in Honolulu and Kauai) holds a short hearing. In Honolulu each side usually gets about 10 minutes, in person or by video, and the Board decides within 60 days of the hearing.
A deposit per appeal: $50 in Honolulu (refunded if you win in whole or part or settle) and $50 in Hawaii County (non-refundable, per the county's 2026 notice); $75 in Kauai; Maui has charged $75 (current amount not confirmed).
Not required, but encouraged. Honolulu and Kauai both say you can call or visit the assessment office to discuss your notice with an appraiser before appealing, and many misunderstandings get cleared up that way. In Honolulu, after you appeal, an assigned appraiser reviews your evidence before the hearing, and some cases settle.
You can appeal to the Hawaii Tax Appeal Court. Within 30 days after the Board of Review decision is filed (HRS 232-17). You can also skip the Board and file directly with the Tax Appeal Court by the county's appeal deadline, unless a county ordinance requires the Board first. File a written notice of appeal with the Tax Appeal Court in Honolulu, pay the court costs, and serve a copy on the county's real property assessment division. Kauai lists a $100 non-refundable deposit. If the tax in dispute is under $1,000, you can use the small claims procedure instead: a $25 fee and a written statement of facts, but you give up any further appeal. Regular Tax Appeal Court cases are formal; the counties suggest getting a lawyer. Further appeal goes to the Hawaii appellate courts.
The Board can lower, keep or raise the value. If it is lowered, the county adjusts your assessment and refunds any excess tax you paid (Honolulu adds interest), and Honolulu refunds your $50 deposit. There is no multi-year freeze: the county sets a new value next year, but a pending appeal carries over if the value does not change.
Checked 2026-10 against official Hawaii sources. Local deadlines and fees can differ; confirm with your assessor or board.