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Hawaii

Hawaii property tax appeals, 2027

In Hawaii, you appeal a property assessment to the Board of Review, and the deadline is January 15 in Honolulu, December 31 in Kauaʻi, and April 9 in Maui and Hawaiʻi County. Each county below lists its own date, how to file and who hears the appeal. Sale prices are public record here, so recent sales of similar homes are the main evidence of market value.

Data as of 20 Oct 2026 · 5 counties, state and county records
Rules

How appeals work in Hawaii

Hawaii property tax appeal rules for homes
RuleWhat applies
What you argueMarket value as of Set by county: October 1 before the tax year (Honolulu, Kauaʻi) or January 1 (Maui, Hawaiʻi County); uniformity is also recognized (ROH §8-12.3 (Honolulu); Hawaiʻi County Code ch. 19; Kauaʻi County Code ch. 5A, art. 12)
How homes are assessed100% of market value
DeadlineSet by county ordinance: Honolulu January 15 (no weekend extension); Kauaʻi December 31; Maui and Hawaiʻi County April 9; 30 days after an amended notice.
First appeal toBoard of Review
What the notice showsMarket value as “Assessed Value”; assessed value as “Net Taxable Value”. Mails: Honolulu by December 15; Kauaʻi by December 1; Maui and Hawaiʻi County by March 15
Assessment limitSet by county. Kauaʻi limits increases on owner-occupied homes to 3% a year after two years of the same owner. Hawaiʻi County limits its Homeowner class to 3% a year. Honolulu has no cap, only a home exemption.
Sale prices publicYes
StatutesGrounds: ROH §8-12.3; Hawaiʻi County Code ch. 19; Kauaʻi County Code ch. 5A, art. 12; Maui County Code §3.48.605. Filing: ROH art. 8-12; Hawaiʻi County Code ch. 19; Kauaʻi County Code ch. 5A, art. 12; Maui County Code ch. 3.48.
Data as of 20 Oct 2026 · Hawaii statutes and revenue department

More: how to read your notice · what a ratio is · evidence that works · deadlines in every state

Counties

Every Hawaii county

Hawaii counties by population; 5 in all
CountyDeadlineAppeal rateLoweredCoverage
Honolulu CountyNot yet published——Scan from recent sales
Hawaii CountyNot yet published——Scan from recent sales
Maui CountyNot yet published——Scan from recent sales
Kauai CountyNot yet published——Scan from recent sales
Kalawao CountyNot yet published——Scan from recent sales
Questions

Hawaii questions

When is the property tax appeal deadline in Hawaii?

Set by county ordinance: Honolulu January 15 (no weekend extension); Kauaʻi December 31; Maui and Hawaiʻi County April 9; 30 days after an amended notice. Counties publish the exact date, and most notices print it.

Who hears a property tax appeal in Hawaii?

The Board of Review hears the first appeal (ROH art. 8-12; Hawaiʻi County Code ch. 19; Kauaʻi County Code ch. 5A, art. 12; Maui County Code ch. 3.48).

How is a home assessed in Hawaii?

At 100% of market value, valued as of Set by county: October 1 before the tax year (Honolulu, Kauaʻi) or January 1 (Maui, Hawaiʻi County). Set by county. Kauaʻi limits increases on owner-occupied homes to 3% a year after two years of the same owner. Hawaiʻi County limits its Homeowner class to 3% a year. Honolulu has no cap, only a home exemption.

What does a Hawaii assessment notice show?

The market value, labeled “Assessed Value”, and the assessed value, labeled “Net Taxable Value”. Notices mail: Honolulu by December 15; Kauaʻi by December 1; Maui and Hawaiʻi County by March 15.

Your home

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Sources
  1. Honolulu RPAD, appeal information (grounds, ROH §8-12.3)
  2. Honolulu RPAD, appeals brochure (rev. Dec 30, 2024)
  3. Honolulu form BFS-RP-M-8-12, Notice of Real Property Assessment Appeal (rev. 10/2025)
  4. Honolulu RPAD, review your annual Notice of Assessment (October 1, December 15, January 15)
  5. Honolulu RPAD, FAQ (100% of fair market value, notice labels, public sale data)
  6. Hawaiʻi County Real Property Tax Office, appeal information
  7. Kauaʻi County, assessment appeals
  8. Kauaʻi County, real property general info (October 1, December 1, 3% cap)
  9. Kauaʻi County, 2026 appeal deadline press release
  10. Maui County, real property appeals
  11. Maui County, assessed values (100% of fee simple market value; notice by March 15)
  12. Maui County, real property appeals FAQ (April 9; $75)
  13. Each county’s own appeal instructions and notices, read on the date shown on each county page.
  14. U.S. Census Bureau, county population estimates (2024).