What are Hawaii property tax rates?

Believe it or not, Hawaii has the lowest property taxes in the US.  There are different tax brackets depending on if you are a full time resident, owner of a second home or an investor.  Click below for more information.

2018-2019 Property Tax Rates

Per 1,000 of Net Taxable Assessed Value

Homeowner $2.85
Second Home $5.52
Apartment $6.31
Commercial $7.25
Industrial $7.45
Agricultural $6.00
Conservation $6.35
Hotel/Resort $9.37
Time Share $15.41
Commercial Res. $4.55
Short-Term Rental $9.28

* Provided by Fidelity National Title
* Please consult your tax professional

For more information visit:

Important Tax Dates and Classifications
Important Dates:

• Dec 31 | Deadline for filing exemption claims and ownership documents affecting the tax year

• Aug 20 | First half annual tax payments due

• Feb 20 | Second half annual tax payment due


• Property classification is based upon it’s highest and best use.

• Properties receiving homeowner exemptions, condos, permitted B&B’s and permitted Vacation Rentals are exceptions.

• Properties which have been granted a homeowner exemption are classified as Homeowner

• Condos are classified upon consideration of their actual use.

• Properties which have been granted a B&B permit or Vacation Rental are classified as Commercial Residential

Long-Term vs. Short-Term Condos

Whether a condo is short-term or long-term is based on zoning, not permitting.  If a condo complex is zoned for short-term that means every unit in the complex can be used as a vacation rental and rented out by the day, week, month or year.  However, if a condo is zoned long-term (non-vacation rentable), you are required to have a minimum of a 6 month lease with your tenants.  For more information, check out our blog post, Maui Vacation Condos 101.

Leasehold vs. Fee Simple

The simple answer to Leasehold vs. Fee Simple is leasehold means you lease the land and Fee Simple means you own the land.  Not long ago, nearly every property on Maui was Leasehold, but over time the landowners have sold the land to associations or tenants, converting those properties to Fee Simple.  There are a few Leaseholds left on South Maui and several still on the West side of the island.  For more information, check out our blog post, Should I buy a Leasehold property.

What is Hawaiian Home Land

Let’s keep this real simple.  If you don’t know what it is, you probably cannot buy it.  To purchase Hawaiian Land you must be a native Hawaiian, defined as “any descendant of not less than one-half part of the blood of the races inhabiting the Hawaiian Islands previous to 1778.” This means, you must have a blood quantum of at least 50 percent Hawaiian. This requirement remains unchanged since the HHCA’s passage in 1921.  If you are at least 50 percent Hawaiian, we are familiar with these lands and we can help you.  For more information, please visit http://dhhl.hawaii.gov

Mike Marshall

Still Have Questions?