Hawaii County Property Tax Guide: Pay, Search, Due Dates & Exemptions
Hawaii County property tax is handled by the County of Hawaiʻi Real Property Tax Division for parcels on the island of Hawaiʻi. This guide helps you pay a bill, search by TMK or parcel, understand due dates, review tax rates, check exemptions, and avoid late-payment mistakes.
Use the official county pages for final account-specific actions. Use this guide first to understand what to click, which office to contact, what deadlines matter, and which documents to prepare.
Quick Answer: How Hawaii County Property Tax Works
County of Hawaiʻi real property tax is based on taxable value, classification, exemptions and the annual tax rate. The tax year runs on a fiscal year from July 1 through June 30, while assessed values are based on January 1.
Taxes are due in two installments: August 20 and February 20. You can pay online, by mail, or in person at the Hilo or Kona Real Property Tax offices.
Fast Route: What Should You Do First?
Use this table before opening an official page. It helps you choose the right route and avoid confusing tax payments, assessment appeals and exemption applications.
| Your Goal | Start Here | Why | Next Step |
|---|---|---|---|
| Pay a bill | County online payment portal | Online payments are processed through the official approved vendor. | Search the bill, confirm fees, then submit payment. |
| Search a parcel | Official property search | The search page shows assessment, parcel and tax-bill details. | Use TMK or address and verify the island of Hawaiʻi parcel. |
| Check due dates | Payment page and tax bill | Installments are due August 20 and February 20. | Pay early and keep confirmation or postmark proof. |
| Apply for homeowner benefits | Exemptions and programs | Applications must meet statutory deadlines and documentation rules. | Check June 30 and December 31 homeowner application timing. |
| Dispute assessment | Appeal information | Assessment appeals have limited grounds and a fixed deadline. | Review notice, contact the office, then file RP Form 19-91 if needed. |
Hawaii County Property Tax Due Dates and Calendar
The County of Hawaiʻi tax year runs from July 1 through June 30. Values are assessed as of January 1 and are used for the following fiscal-year tax period.
Real property taxes are due on August 20 and February 20. If you pay by mail, keep proof of mailing and postmark because late payment rules can be strict.
| Date | What It Usually Means | What to Do |
|---|---|---|
| January 1 | Assessment date for value, property status and many tax-class facts. | Save condition photos, purchase documents and rental-use details. |
| March 15 | Assessment notices are mailed on or before this date. | Review value, class and exemptions as soon as the notice arrives. |
| April 9 | Regular assessment appeal deadline. | File appeal by this date if informal review does not resolve the issue. |
| June 20 | County Council sets tax rates on or before this date. | Check the new fiscal-year rates before estimating your bill. |
| June 30 | Homeowner application deadline for one benefit timing cycle. | File early if you moved into the home as your primary residence. |
| August 20 | First installment due. | Pay online, mail payment, or pay in person before the deadline. |
| December 31 | Homeowner and rental-program deadline for important benefit timing. | Submit required applications and documents before year-end. |
| February 20 | Second installment due. | Confirm escrow or online payment posted correctly. |
Late-payment warning: The official payment page states a 10% penalty is added after the due date and 1% interest is charged on the first day of every month.
How to Pay Hawaii County Property Tax Online, By Mail or In Person
Hawaii County property taxes may be paid online, in person, or by mail. The online portal is handled by an approved vendor, so review service fees before confirming payment.
In-person payments can be made at the Hilo or Kona office. The official payment page says credit card payments are not accepted in the office.
- Open the County of Hawaiʻi online real property tax payment portal.
- Search for the correct island of Hawaiʻi parcel or tax bill.
- Confirm the amount, tax year and oldest-year balance rules.
- Review the displayed service fee before confirming.
- Save the payment confirmation and check your bank or card record.
| Payment Method | Official Detail | Practical Tip |
|---|---|---|
| Online credit card | Vendor service fee is displayed before confirmation. | Check fee and parcel before submitting. |
| Online eCheck | The payment portal states the eCheck fee is $3.50 and must be drawn on a U.S. bank. | Use correct routing and account numbers to avoid return issues. |
| Checks or money orders should be payable to Director of Finance. | Mail early and keep postmark proof. | |
| In person | Cash, money order and check payments may be made at Hilo or Kona offices. | Office hours are 7:45 AM to 4:30 PM, Monday through Friday. |
| Escrow or mortgage company | If a mortgage company pays your taxes, the office says you will not receive a copy of the bill. | Search online to verify what was billed and paid. |
Returned-payment warning: The online portal states that returned or disputed electronic payments can make you responsible for the full payment, service fee and a return fee of up to $25.
How to Search Hawaii County Property Tax by TMK, Parcel, Address or Owner
The official property search is used for assessment and tax details for parcels on the island of Hawaiʻi. Do not use it for Oʻahu, Maui or Kauaʻi property tax bills.
TMK means Tax Map Key. If you have your tax bill or assessment notice, use the TMK or parcel ID first because it is more precise than an owner-name search.
- Open the official County of Hawaiʻi property search.
- Search by TMK or parcel ID if available.
- Use address or owner name only if you do not have the parcel number.
- Confirm the property location, tax year, class, exemptions and balance.
- Use the online payment portal only after confirming the correct account.
Search tip: If a parcel does not appear, simplify the address, remove punctuation, check spelling, or search by the numeric TMK/parcel ID from your notice.
Hawaii County Property Tax Rates and Formula
Hawaii County real property tax rates are set annually by the County Council on or before June 20. Rates are stated per $1,000 of net taxable value.
The official new-owner guide gives this basic formula: taxable value multiplied by the tax rate per $1,000 equals taxes. Always verify the current posted rate before estimating a bill.
| Class | FY July 1, 2026 to June 30, 2027 Rate | What to Check |
|---|---|---|
| Affordable Rental Housing | $5.75 per $1,000 | Program application and annual documentation. |
| Residential | $11.10, then higher tier rates for portions above stated thresholds | Whether exemption status or class changes apply. |
| Apartment | $11.70 per $1,000 | Correct classification and rental use. |
| Commercial | $10.70 per $1,000 | Business use and assessment details. |
| Industrial | $10.70 per $1,000 | Correct land and building class. |
| Agricultural and Native Forest | $9.35 per $1,000 | Dedication or program compliance. |
| Conservation | $11.55 per $1,000 | Classification and land-use records. |
| Hotel/Resort | $11.55 per $1,000 | Transient use and class status. |
| Long Term Rental | $7.75 per $1,000 | Annual rental-program requirements. |
| Homeowner | $5.75 per $1,000 | Primary residence, exemption and homeowner class eligibility. |
Hawaii County Property Tax Exemptions and Programs
Exemptions and programs reduce net taxable value or affect classification. The official Real Property Tax Office says each exemption or program requires an application by the statutory deadline.
Do not assume an exemption follows automatically after purchase. New owners must check the record, apply when eligible, and update mailing or occupancy information when facts change.
| Program | Who Should Review It | Deadline or Rule to Watch |
|---|---|---|
| Homeowner exemption and homeowner class | Owner-occupants using the property as their principal home. | Homeowner application deadlines are June 30 and December 31. |
| Disability exemption | Qualified applicants with required disability documentation. | Official form and supporting report may be required. |
| Veterans disability exemption | Veterans meeting program requirements. | Review the official veterans disability application. |
| Agricultural programs | Owners with qualifying agricultural use or dedication. | Program compliance and application documentation matter. |
| Affordable rental housing | Owners offering qualifying affordable rentals. | Rental-program applications are tied to annual deadlines and lease documents. |
| Long term rental | Owners renting for six months or longer. | Short-term rental activity can disqualify lower-tax treatment. |
| Disaster or emergency relief | Owners affected by qualifying disasters or emergencies. | Use official disaster claim and worksheet forms. |
| Solar water heater tax credit | Owners with qualifying permitted systems. | The claim form lists a September 30 filing deadline for the tax year claimed. |
- Open the official Exemptions and Programs page.
- Select the program that matches the property use.
- Read the form and information sheet before applying.
- Attach required proof such as ID, proof of age, lease, disability report or program documents.
- Submit before the statutory deadline and keep a copy.
Homeowner Exemption, 3% Assessment Cap and Short-Term Rental Warning
The homeowner program can lower taxable value and may qualify the property for the homeowner tax class. Hawaii County also warns that some rental or commercial use can affect homeowner benefits.
Short-term rental or transient accommodation rental activity of less than 180 days is not permitted to receive the homeowner tax class. Rollbacks, penalties and fines may apply under the County Code.
| Homeowner Topic | Official Detail | Practical Tip |
|---|---|---|
| Primary residence | The home must be your principal residence. | Do not claim another homeowner exemption or primary residence elsewhere. |
| June 30 application | Filing between January 1 and June 30 gives benefit in the following January cycle. | Apply early after moving in. |
| December 31 application | Filing between July 1 and December 31 gives benefit in the following July cycle. | Do not wait until the last week of December. |
| Tax benefit timing | The benefit is not prorated and not retroactive. | Late filing can cost real money. |
| 3% assessment cap | The homeowner class reflects a 3% assessment cap when all requirements are met. | Review class and cap on the assessment notice. |
| Short-term rental use | Rental under 180 days can disallow homeowner class treatment. | Review rental ads, leases and county rules before applying. |
New Owner Checklist for Hawaii County Property Tax
New buyers should not wait for the first tax bill. The official new-owner page says mailing address changes must be reported so the office can send assessment notices and bills correctly.
If your mortgage company pays taxes through escrow, you may not receive a bill. Use the official property search to verify the amount and payment status.
- Search the property by TMK or address.
- Confirm owner name, mailing address, class, exemptions and tax bill status.
- Update mailing address if it changed after deed or conveyance recording.
- Apply for homeowner benefits if the property is your primary residence.
- Check whether any short-term rental, commercial use or agricultural use affects the class.
- Calendar August 20, February 20, March 15 and April 9.
How to Appeal a Hawaii County Property Tax Assessment
The Real Property Tax Division sends assessment notices on or before March 15. If you disagree with value, class or denied exemption, contact the office first because staff may resolve some issues without a formal appeal.
To appeal to the Tax Board of Review, use Taxpayer’s Notice of Appeal, RP Form 19-91. The regular appeal deadline is April 9, and amended assessment notices generally have a 30-day appeal window from the notice date.
| Appeal Step | What It Means | What to Prepare |
|---|---|---|
| Review assessment notice | Check assessed value, land class and exemptions. | Notice, TMK, sales, photos, appraisals and exemption proof. |
| Contact the office first | The county encourages discussion before filing. | A clear issue and supporting documents. |
| File RP Form 19-91 | This is the Taxpayer’s Notice of Appeal. | TMK, owner name, address, issue and deposit. |
| Pay $50 deposit | A non-refundable deposit is required with each appeal. | Check payable to Director of Finance when filing by check. |
| Attend Board of Review hearing | Hearings normally start in July and end in November. | Evidence tied to January 1 and the legal appeal ground. |
| Further appeal | A Tax Appeal Court appeal may be possible after written Board decision. | Act quickly because the official page states a 30-day window from written decision. |
Valid Grounds for a Hawaii County Assessment Appeal
Hawaii County says appeals may be filed only on limited grounds under Chapter 19. The taxpayer has the burden of proof, so evidence must match the legal reason for appeal.
| Appeal Ground | Plain-English Meaning | Evidence to Consider |
|---|---|---|
| Value exceeds legal ratio by more than 20% | You believe assessed value is too high under the allowed ratio test. | Sales, appraisal, condition photos and market evidence as of January 1. |
| Lack of uniformity or inequality | Similar properties may not be assessed consistently. | Comparable assessments and similar property facts. |
| Denied exemption | You believe an exemption was denied even though requirements were met. | Application, ID, proof of age, residency, lease or disability/veteran documents. |
| Illegal or unconstitutional method | You challenge the assessment method used. | Official records, legal guidance and professional help if needed. |
Appeal evidence warning: The official appeal page says the assessment date is January 1. Evidence should be connected to that date whenever possible.
Late Payment, Interest, Returned Payment and Oldest-Year Rules
Do not treat the online portal as a simple checkout page. The official portal gives important rules about service fees, returned payments, old-year balances and data updates.
| Issue | Official Rule | User Tip |
|---|---|---|
| Late payment | 10% penalty after due date and 1% interest on the first day of every month. | Pay early and keep confirmation. |
| Service fees | Online vendor fees apply and are disclosed before confirmation. | Review fee before submitting. |
| eCheck | $3.50 fee and U.S. bank requirement. | Double-check routing and account numbers. |
| Returned payment | Returned or disputed payment can trigger full amount, service fee and return fee up to $25. | Avoid using uncertain account details. |
| Oldest-year application | Portal payments apply to oldest years and then other, interest, penalty and tax amount categories. | Review old balances before paying a current bill. |
| Data refresh | Portal data can change and is normally refreshed weekly when time permits. | Call the office for urgent payoff or legal decisions. |
Delinquent Tax and Tax Sale Warning
Unpaid real property taxes can create serious collection problems. If your account is delinquent, do not rely only on a search result or old bill.
Contact the Real Property Tax Office for the current amount, interest, penalties, returned-payment fees or tax sale questions. Payoff figures can change as interest and penalties continue.
- Search the parcel and tax years owed.
- Review whether old-year taxes, penalties or interest appear.
- Call the office before making a large or urgent payment.
- Use the official tax sale list only for confirmed tax sale research.
- Keep written proof of payment, receipt and office communications.
Common Hawaii County Property Tax Mistakes to Avoid
Most property tax problems come from missed deadlines, wrong parcel selection, escrow confusion, or assuming an exemption will apply automatically.
The County of Hawaiʻi portal is for Big Island parcels, not Oʻahu, Maui or Kauaʻi.
If your mortgage company pays taxes, you may not receive a copy of the bill.
The homeowner benefit is not prorated or retroactive, so late filing can delay savings.
Short-term rental use can disallow homeowner class treatment and trigger rollbacks.
Assessment appeal evidence should connect to the statutory assessment date.
The online portal may apply payment to oldest-year balances first.
Hawaii County Real Property Tax Offices: Hilo and Kona
Use the office nearest the parcel location when discussing assessment, appeal or exemption questions. The official appeal page separates East Hawaiʻi and West Hawaiʻi contact routes.
| Office | Address | Phone | Hours |
|---|---|---|---|
| East Hawaiʻi / Hilo | Aupuni Center, 101 Pauahi Street, Suite 4, Hilo, HI 96720 | (808) 961-8201 | 7:45 AM–4:30 PM, Monday–Friday |
| West Hawaiʻi / Kona | 74-5044 Ane Keohokalole Highway, Building D, 2nd Floor, Kailua-Kona, HI 96740 | (808) 323-4880 | 7:45 AM–4:30 PM, Monday–Friday |
| Online payment support | Payment portal technical support | 1-866-448-0725 | Monday–Friday, 7:45 AM–4:30 PM, excluding weekends and Hawaiʻi state holidays |
Related Property Tax Guides on This Site
These internal guides can help you understand the broader property tax process before using official Hawaii County systems.
Official Hawaii County Property Tax Links
Use these official links for final account-specific actions such as paying, searching, filing forms, checking exemptions or filing an appeal.
Hawaii County Property Tax FAQs
Is Hawaii County property tax the same as Honolulu property tax?
No. Hawaii County property tax covers parcels on the island of Hawaiʻi. Oʻahu property tax is handled by the City and County of Honolulu.
When are Hawaii County property taxes due?
Real property taxes are due on August 20 and February 20 each year.
Where do I pay Hawaii County property tax online?
Use the County of Hawaiʻi online real property tax payment portal. Review service fees and confirm the correct parcel before paying.
Can I pay with a credit card in the Hilo or Kona office?
The official payment page says credit card payments are not accepted in the office. Online card payments are handled through the approved vendor portal.
Who should checks be payable to?
The official payment page says checks or money orders should be payable to Director of Finance.
What happens if I pay late?
The official payment page states a 10% penalty is added after the due date and 1% interest is charged on the first day of every month.
Why did I not receive a property tax bill?
If your mortgage company pays your property taxes through escrow, the county says you will not receive a copy of the bill. You can search online to review the bill.
How do I search my Hawaii County property tax bill?
Use the official property search and search by TMK, parcel ID, address or owner name. TMK is usually the most precise option.
What is a TMK?
TMK means Tax Map Key. It identifies the parcel for property tax and assessment purposes.
When are assessment notices mailed?
Hawaii County says assessment notices are mailed on or before March 15.
What is the Hawaii County assessment appeal deadline?
The regular appeal deadline is April 9. Amended assessment notices generally have a 30-day appeal window from the notice date.
What form is used for a Hawaii County assessment appeal?
Use Taxpayer’s Notice of Appeal, RP Form 19-91, for an appeal to the Tax Board of Review.
Is there a fee to file an appeal?
Yes. The official appeal page states a non-refundable $50 deposit must be enclosed with each appeal.
Do I still need to pay taxes if I file an appeal?
Yes. Hawaii County says taxes due must be paid by the due date even when an appeal is filed to avoid penalties and interest.
When does the Hawaii County tax year run?
The tax year runs from July 1 through June 30. Values are assessed as of January 1 for the following fiscal-year tax period.
When are Hawaii County tax rates set?
Tax rates are set annually by the County Council on or before June 20 preceding the tax year.
What is the minimum Hawaii County real property tax?
The official tax-rate page states the minimum real property tax is $200, with limited exceptions under county code.
How do I apply for the homeowner exemption?
Use RP Form 19-71 Claim for Home Exemption and submit the required documentation to the Real Property Tax Division by the correct deadline.
What are the homeowner application deadlines?
The official new-owner page lists June 30 and December 31 homeowner application deadlines. The tax benefit is not prorated and is not retroactive.
Can a short-term rental receive the homeowner tax class?
Hawaii County says short-term rental or transient accommodation rental activity of less than 180 days is not permitted to receive the homeowner tax class.
What is the Long Term Rental program?
The Long Term Rental program is intended for qualifying rentals of six months or longer and has annual application requirements.
Where are the Hawaii County Real Property Tax offices?
The Hilo office is at 101 Pauahi Street, Suite 4, Hilo, HI 96720. The Kona office is at 74-5044 Ane Keohokalole Highway, Building D, 2nd Floor, Kailua-Kona, HI 96740.
What are the office hours?
Both offices list regular hours of 7:45 AM to 4:30 PM, Monday through Friday.
Is CountyPropertyTaxes.us an official government site?
No. This is an independent informational guide. Use official County of Hawaiʻi pages for payments, searches, forms, appeals and final account-specific decisions.
Bottom Line
For Hawaii County property tax, use the official Real Property Tax Office to search the parcel, verify class and exemptions, pay by August 20 and February 20, file homeowner applications by the correct deadline, and appeal an assessment by April 9 when needed.
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