County Hawaii Property Tax Guide: Pay, Search, Due Dates & Exemptions
County of Hawaiʻi property tax can feel confusing because the assessment year, fiscal tax year, bill due dates, homeowner program, exemptions, tax class, mortgage escrow and appeal deadline all work on different timelines. This guide explains the process before you open an official portal.
Use this article to search the right Big Island property record, understand when taxes are due, compare payment options, avoid online fee surprises, check homeowner exemption rules, and know when an assessment appeal or office contact is the better next step.
Quick Answer
For County of Hawaiʻi property tax, start by searching the official property record with the Tax Map Key, parcel ID, address or owner information. Confirm the parcel is on the island of Hawaiʻi, review value, classification, exemption status and bill information, then pay only through the official County of Hawaiʻi payment portal, by mail, or at the Hilo or Kona Real Property Tax office.
Real property taxes are due on August 20 and February 20 each year. The County tax year runs on a fiscal year from July 1 through June 30. Property values are assessed as of January 1 for the following fiscal tax year.
Important: This Is for County of Hawaiʻi, Not Every Hawaii Island County
In Hawaii, property tax is handled by each county. County of Hawaiʻi means the Big Island. It is not the same as Honolulu/Oʻahu, Maui County, or Kauaʻi County.
The official online payment portal states that bills listed there are for parcels on the island of Hawaiʻi and do not include parcels on the other Hawaiian islands. Before paying, verify that the record belongs to the correct island and county.
| If Your Property Is In | Use This Guide? | What To Do |
|---|---|---|
| Hilo, Kona, Puna, Kaʻū, Kohala, Waimea, Waikoloa, Hāmākua | Yes, these are County of Hawaiʻi / Big Island areas. | Use the official County of Hawaiʻi Real Property Tax Office links below. |
| Honolulu or Oʻahu | No. | Use Honolulu real property tax resources instead. |
| Maui, Molokaʻi or Lānaʻi | No. | Use Maui County real property tax resources. |
| Kauaʻi | No. | Use Kauaʻi County real property tax resources. |
Start Here: What Do You Need to Do?
Pick the task that matches your situation. This avoids the most common problem: using the payment office for a value issue or using the appraisal office when the real issue is a bill, receipt or penalty.
| Your Situation | What To Check First | Best Next Section |
|---|---|---|
| I need to find my property tax bill | Search the property record and confirm the Tax Map Key / parcel ID. | Search guide |
| I want to pay online | Check due date, fees, oldest-year payment rule and escrow status. | Payment guide |
| My bill is higher than expected | Value, tax class, exemptions, tax rate and minimum tax. | Rate and calculation guide |
| I live in the home | Homeowner exemption, homeowner tax class and 3% assessment cap requirements. | Exemption guide |
| I disagree with the assessment | March assessment notice, April 9 appeal deadline and evidence. | Appeal guide |
Who Handles County of Hawaiʻi Property Tax?
The County of Hawaiʻi Real Property Tax Division assesses all real property on a uniform and equitable basis for real property taxation. The division assesses real property based on fair market value and also collects taxes imposed under Hawaiʻi County Code Chapter 19.
Tax rates are not set by the Real Property Tax Division. The County Council sets tax rates annually on or before June 20 before the tax year for which revenue is raised.
Handles values, classifications, exemptions, programs, bills, collections and many parcel-specific questions.
Sets annual tax rates. The division uses those rates with taxable value to calculate tax.
Must keep mailing address updated, file applications on time, pay taxes by due dates and report changes that affect exemptions.
May pay through escrow. If escrow pays, you may not receive a paper bill, so search online to review the amount.
How to Search County of Hawaiʻi Property Tax Records
Use the official property search before paying, filing, appealing or calling. Search results can help confirm the parcel, owner information, value, tax class, land and building details, and whether the record belongs to the correct County of Hawaiʻi property.
- Open the official County of Hawaiʻi property search.
- Search by Tax Map Key, parcel ID, address, or owner name when available.
- Confirm the island, district, parcel, address and property details.
- Review assessed value, tax class, exemptions and bill/payment information.
- Save the record or print a copy before paying, appealing or filing forms.
What to verify before you rely on a search result
| Record Detail | Why It Matters | What To Do |
|---|---|---|
| Tax Map Key / parcel ID | This identifies the parcel for bills, payments, exemptions and appeals. | Match it with your deed, bill, escrow record or assessment notice. |
| Property location | Similar street names or parcels can cause wrong-property payment mistakes. | Confirm district, address and parcel before paying. |
| Tax class | Homeowner, Residential, Long Term Rental, Apartment, Commercial and other classes use different rates. | Review class carefully if the bill changed. |
| Exemption status | Missing exemptions can increase taxable value. | Check homeowner or other program requirements before the deadline. |
| Payment status | A mortgage company may pay through escrow, or a prior payment may already be posted. | Do not pay twice without checking the live record. |
How to Pay County of Hawaiʻi Property Tax
The County of Hawaiʻi Real Property Tax Office lists three main payment routes: online, in person at either the Hilo or Kona office, or by mail to either office. Online payments are handled by an approved vendor.
Before paying, confirm that the property is on the island of Hawaiʻi, the parcel ID is correct, the due period is correct, and any mortgage escrow payment has not already been made.
- Search and confirm your parcel first.
- Review the tax year, amount due, penalty, interest and payment status.
- Choose online, mail, or in-person payment.
- For online payment, review vendor fees before confirming.
- Save confirmation, receipt, check copy, money order receipt or USPS proof.
| Payment Method | What to Know | Best For |
|---|---|---|
| Online payment | Vendor service fees apply. The portal shows card fees before confirmation. eCheck fee is listed as $3.50. | Fast payment when you can verify the parcel and fees. |
| In person | Payments may be made at Hilo or Kona office locations. The payment page says the office cannot take credit card payments in office. | Cash, money order or check payment with in-person receipt. |
| Mail payment to Hilo or Kona. Make check or money order payable to Director of Finance. | Owners who want mailed proof and do not need instant processing. | |
| Mortgage escrow | If your mortgage company pays through escrow, the County says you will not receive a copy of your bill. | Borrowers whose lender collects and pays taxes. |
Online payment warning: If an electronic check or credit card payment is returned or disputed, the portal states the user is responsible for the full payment amount, service fee and a return fee not to exceed $25.00.
Oldest-year rule: The official online payment portal states payments are applied to the oldest years’ assessments in order: other charges, interest, penalty and then tax amount. Review old balances before making a payment.
County of Hawaiʻi Property Tax Due Dates
County of Hawaiʻi real property taxes are due on August 20 and February 20 each year. If the due date is missed, the payment page says a 10% penalty is added the day after the due date and 1% interest is charged on the first day of every month.
The County of Hawaiʻi tax year runs on a fiscal year. Values are assessed as of January 1, and that value applies to taxes for the following July 1 through June 30 period.
| Date / Period | What Happens | What Property Owners Should Do |
|---|---|---|
| January 1 | Assessment date for values used for the following fiscal tax year. | Save photos, sales data or condition evidence near this date if value may be disputed. |
| March 15 | Assessment notices are mailed by this date. | Review value, classification and exemptions quickly. |
| April 9 | Regular assessment appeal deadline. | File appeal on time if value, class or exemption denial is disputed. |
| June 20 | Tax rates are set by County Council on or before this date. | Review updated tax rates before estimating the bill. |
| July 1 – June 30 | County fiscal tax year. | Understand that the value date and tax-bill period are not the same date. |
| August 20 | First real property tax payment due. | Pay or confirm escrow payment before the deadline. |
| February 20 | Second real property tax payment due. | Check balance and avoid penalty/interest. |
County of Hawaiʻi Property Tax Exemptions and Programs
Real property exemptions and programs reduce the net taxable value, which can reduce taxes. The County says each exemption or program requires an application by the statutory deadline, and applicants should review the application or information sheet for required documentation.
The homeowner program is especially important for owner-occupants. It can include a home exemption that lowers taxable value and, if requirements are met, a homeowner tax class with a preferential rate and 3% assessment cap.
- Search your property and confirm current tax class and exemption status.
- Review whether the home is your principal residence.
- Check whether any rental, short-term rental, vacation rental or business use affects eligibility.
- Choose the correct application or program form.
- Submit before the June 30 or December 31 deadline when applicable.
- Keep proof of filing and copies of all supporting documents.
| Program / Exemption | Who Should Review It | Important Detail |
|---|---|---|
| Homeowner exemption | Owners who occupy the property as their principal home. | The exemption is deducted from assessed value to help reduce net taxable value. |
| Homeowner tax class | Owner-occupants using the property exclusively as a principal residence. | The County describes this as the lowest tax rate and says it reflects the 3% assessment cap. |
| Disability exemption | Owners who may qualify as blind, deaf, totally disabled or otherwise eligible under County forms. | Disability and veterans disability programs require separate documentation and forms. |
| Veterans disability exemption | Qualifying veterans with required disability documentation. | County new-owner guidance says disability or veterans disability programs require 100% disability and a submitted homeowner application. |
| Agricultural, rental and other programs | Owners using land for agriculture, long-term rental, affordable rental housing or other qualifying uses. | Program rules can affect class, taxable value, rollbacks and documentation requirements. |
Homeowner exemption amount by age
The official homeowner program brochure lists age-based home exemption amounts. Age is calculated as of January 1, the assessment date.
| Homeowner Age | Basic Home Exemption Amount | What To Remember |
|---|---|---|
| Under 60 | $50,000 | Home must qualify as the principal home. |
| 60 to 64 | $85,000 | Proof of age is required with the claim. |
| 65 to 69 | $90,000 | Check both exemption and tax class status. |
| 70 to 74 | $105,000 | Review deadline and ownership recording date. |
| 75 to 79 | $110,000 | Report changes in use or ownership within required time. |
| 80 and over | $125,000 | Keep proof of age and residence records. |
Rental warning: County guidance says short-term rental or transient accommodation rental of less than 180 days is not permitted to receive the homeowner tax class. Commercial activity can also affect homeowner tax class and cap benefits.
Homeowner Application Deadlines: June 30 and December 31
The County lists June 30 and December 31 as homeowner application deadlines. The tax benefit is not prorated and is not retroactive.
| Filing Period | When Benefit Applies | What To Do |
|---|---|---|
| January 1 through June 30 | Benefit is the following January 1. | File early and keep proof of delivery or postmark. |
| July 1 through December 31 | Benefit is the following July 1. | Do not wait until the last week if documents are missing. |
| After deadline | Benefit may be delayed because it is not prorated or retroactive. | Contact the Real Property Tax Office about your situation. |
After approval: The homeowner brochure says a granted home exemption does not have to be refiled annually as long as all requirements continue to be met. However, owners must report changes in status, ownership or use.
County of Hawaiʻi Property Tax Rates and Calculation
County of Hawaiʻi property tax is generally calculated with this formula: taxable value multiplied by the tax rate per $1,000 equals taxes. The Real Property Tax Office states that the minimum real property tax is $200, with limited exceptions under the County Code.
Tax rates are set annually. The table below summarizes rates shown for the fiscal year beginning July 1, 2026 and ending June 30, 2027. Always check the official tax-rate page before making a final estimate.
- Search your property and identify the tax class.
- Open the official tax-rate page.
- Use the correct fiscal year.
- Apply the rate per $1,000 of net taxable value.
- Remember that exemptions, caps and minimum tax can change the result.
| Code | Property Tax Class | FY 2026–2027 Rate Per $1,000 Net Taxable Value |
|---|---|---|
| 0 | Affordable Rental Housing | $5.75 |
| 1 | Residential | $11.10 base rate; higher tier applies to portions above listed thresholds when no exemption applies. |
| 1 tier | Residential portion valued between $2 million and $4 million | $14.50 |
| 1 tier | Residential portion valued at $4 million and more | $17.00 |
| 2 | Apartment | $11.70 |
| 3 | Commercial | $10.70 |
| 4 | Industrial | $10.70 |
| 5 | Agricultural and Native Forest | $9.35 |
| 6 | Conservation | $11.55 |
| 7 | Hotel / Resort | $11.55 |
| 8 | Long Term Rental | $7.75 |
| 9 | Homeowner | $5.75 |
County of Hawaiʻi Assessment Appeals
The County sends annual assessment notices to property owners on or before March 15. If you disagree with the value, land class, or an exemption denial, you may file an appeal.
Before filing, the County encourages owners to contact the tax office nearest the parcel. In many cases, staff may be able to resolve questions or issues without a formal appeal.
- Review the assessment notice, value, land class and exemptions.
- Contact the nearest Real Property Tax office if the issue may be resolved informally.
- Complete RP Form 19-91, Taxpayer’s Notice of Appeal.
- Include the Tax Map Key / parcel ID and your opinion of value where required.
- Mail or hand-deliver the appeal by April 9, or within 30 days of an amended assessment notice.
- Include the required non-refundable $50.00 deposit.
| Appeal Detail | Official Rule or Practice | What To Remember |
|---|---|---|
| Regular deadline | April 9. | A mailed appeal uses the postmark date for this purpose. |
| Amended notice deadline | 30 days from the amended notice date. | Check the notice date and do not wait. |
| Deposit | $50.00 non-refundable deposit per appeal. | Checks should be payable to Director of Finance. |
| Hearing season | Hearings normally start in July and end in November. | Notice is generally sent about 30 days before the scheduled hearing. |
| Taxes during appeal | Taxes must still be paid by due dates to avoid penalty and interest. | Credits from appeal may apply later; overpayment refund may be requested. |
Appeal evidence tip: Supporting documentation should relate to the January 1 assessment date. For value appeals, prepare comparable sales, condition evidence, appraisal details, land-class proof or exemption documents.
New Owner Checklist for County of Hawaiʻi Property Tax
New Big Island property owners often miss important tax steps because the mailing address, homeowner application, escrow setup and seller’s prior exemption can all be separate issues.
- Read the County new owner page before your first bill cycle.
- Confirm mailing address, escrow status and homeowner eligibility.
- File homeowner application by the correct deadline if the home is your principal residence.
- Save all forms, postmarks, receipts and office correspondence.
Common County Hawaii Property Tax Mistakes to Avoid
Most property tax mistakes are not complicated. They happen when owners pay before verifying the parcel, miss a filing deadline, assume escrow handled everything, or confuse County of Hawaiʻi with another Hawaii county.
The online portal is for parcels on the island of Hawaiʻi. Do not use it for Oʻahu, Maui or Kauaʻi parcels.
Online payments include service fees. Review eCheck and card fees before confirming payment.
If a mortgage company pays through escrow, the County says you will not receive a copy of the bill.
Homeowner benefits are not prorated or retroactive. Late filing can delay savings.
Rental under 180 days can disallow homeowner tax class and 3% cap benefits.
An appeal does not remove payment duties. Pay by due dates to avoid penalty and interest.
County of Hawaiʻi Real Property Tax Offices
Use the Hilo or Kona office for in-person payment, forms, exemption questions, appeal filing, collections, address changes, tax clearances, appraisal questions and parcel-specific help.
| Office | Address | Phone | Best For |
|---|---|---|---|
| Hilo Office | Aupuni Center, 101 Pauahi Street, Suite 4, Hilo, HI 96720 | (808) 961-8201 | East Hawaiʻi property tax forms, payments and account questions. |
| Kona Office | West Hawaiʻi Civic Center, 74-5044 Ane Keohokalole Highway, Building D, 2nd Floor, Kailua-Kona, HI 96740 | (808) 323-4880 | West Hawaiʻi property tax forms, payments and account questions. |
| Collections | Contact through Real Property Tax Office | (808) 961-8282 | Address changes, bills and tax clearances. |
| Appraisal | Hilo or Kona office depending on parcel location | Hilo: (808) 961-8354; Kona: (808) 323-4881 | Assessments, agricultural programs and value questions. |
Documents to Keep Before You Pay, File or Appeal
A clear document folder helps with payments, exemptions, escrow questions, address changes and appeals. Save copies before deadlines, not after a problem appears.
| Document | Why You Need It | When To Use It |
|---|---|---|
| Tax Map Key / parcel ID | Identifies the property for search, payment and appeal forms. | Every official action. |
| Assessment notice | Shows value, class, exemptions and appeal deadline context. | Reviewing value or filing appeal. |
| Bill or payment record | Shows amount due, payment period, penalty, interest and receipt proof. | Paying or resolving collection issues. |
| Homeowner exemption form and proof | Supports principal residence and age-based exemption claims. | Filing homeowner benefits. |
| Escrow statement | Shows whether your mortgage company should pay taxes. | Avoiding duplicate payment or missing bill confusion. |
| Appeal evidence | Supports value, uniformity, exemption or method-based appeals. | Before April 9 or amended notice deadline. |
Official County of Hawaiʻi Property Tax Links
Use these links only when you are ready for a property-specific action. Read the explanation above first so you open the correct page and avoid wrong-county or wrong-parcel mistakes.
Related Property Tax Guides on This Site
These internal guides help explain property tax terms before you complete County of Hawaiʻi actions on official sites.
County Hawaii Property Tax FAQs
Is County Hawaii property tax the same as Hawaii state tax?
No. Real property tax is handled by the county. This guide is for County of Hawaiʻi, also known as the Big Island, not the entire State of Hawaii.
How do I search County of Hawaiʻi property tax records?
Use the official County of Hawaiʻi property search and verify the Tax Map Key, parcel ID, address, owner information, tax class, value and exemptions before paying or filing.
When are County of Hawaiʻi property taxes due?
Real property taxes are due on August 20 and February 20 each year.
What happens if I pay after the due date?
The County payment page says a 10% penalty is added the day after the due date and 1% interest is charged on the first day of every month.
Can I pay County of Hawaiʻi property tax online?
Yes. Use the official eHawaii payment portal for County of Hawaiʻi real property tax. Review service fees before confirming payment.
What is the online eCheck fee?
The official online payment portal lists the eCheck fee as $3.50. Credit card fees are displayed before payment confirmation.
Can I pay by credit card at the Hilo or Kona office?
The County payment page says credit card payments cannot be taken in the office. Review current payment instructions before visiting.
Who should checks be payable to?
The County payment page says checks or money orders should be made payable to Director of Finance.
Why did I not receive a property tax bill?
If your mortgage company pays through escrow, the County says you will not receive a copy of your bill. You can still search online to review tax information.
What is the County of Hawaiʻi tax year?
The tax year runs on a fiscal year from July 1 through June 30. Values are assessed as of January 1 for the following fiscal period.
What is the homeowner exemption?
The homeowner exemption reduces net taxable value for qualifying owner-occupants. The exemption amount increases with age under the official homeowner program brochure.
Does the homeowner exemption automatically give the homeowner tax class?
No. The County brochure says receiving the homeowner exemption does not automatically qualify the property for the preferential homeowner tax class.
What is the 3% assessment cap?
County new-owner guidance says the homeowner tax class reflects a 3% assessment cap when homeowner tax class requirements are met.
Can short-term rental use affect homeowner tax class?
Yes. County guidance says rental under 180 days, including short-term rental or transient accommodation rental, is not permitted to receive the homeowner tax class.
What is the homeowner application deadline?
The County lists June 30 and December 31 as homeowner application deadlines. The benefit is not prorated and not retroactive.
What is the minimum property tax in County of Hawaiʻi?
The official tax-rate page and new-owner guidance state the minimum real property tax is $200, with limited exceptions under the County Code.
When are assessment notices mailed?
Assessment notices are mailed on or before March 15.
What is the County of Hawaiʻi assessment appeal deadline?
The regular appeal deadline is April 9. Amended assessment notices may generally be appealed within 30 days from the notice date.
Do I still have to pay property tax if I file an appeal?
Yes. County appeal information says taxes due must be paid by the due date to avoid penalties and interest, even if an appeal is filed.
Is CountyPropertyTaxes.us an official County of Hawaiʻi website?
No. This is an independent informational guide. Final payments, searches, forms, exemptions and appeals must be completed through official County of Hawaiʻi sources.
Bottom Line
For County of Hawaiʻi property tax, confirm the Big Island parcel first, then check value, tax class, exemption status, due date, payment fees and escrow status. Pay only through official routes, file homeowner or exemption forms before deadlines, and appeal assessment issues by the correct date.
Search PropertyPay TaxDue DatesExemptionsOfficial Links