State
Hawaii
Year
2021
Does State Classify
Yes
Different Ratios
No
Different Rates
Yes
Local Option
Yes
Number of Classes
10
Property Classification
| Assessment Ratio | Description | Name | Notes | Tax Rate |
|---|---|---|---|---|
| Residential | Residential | The first $160,000 of value is exempt for residential property that is used as principal residence. Additional exemptions available for elderly and lower income residents. See Residential Property Tax Relief Programs. This class includes long-term rental, second home used exclusively by the owner, vacant residential structures and part time residences not occupied as a principle residence. | 0.605 | |
| Vacation Rental | This class includes the renting out of an apartment, living unit or house for a period of less than 180 days and is subject to the Hawaii Transient Accommodation Tax. | 0.985 | ||
| Commercial | This class includes properties used to generate income or economic benefit, including churches and schools. This does not include home offices. | 0.810 | ||
| Industrial | This class includes properties pertaining to manufacturing or processing, including warehouses and energy production facilities. | 0.810 | ||
| Agricultural | This class includes property used for farming, forestry and agricultural production and packaging facilities and farm worker housing. | 0.675 | ||
| Conservation | This class includes vacant properties zoned with a conservation land use district. | 0.675 | ||
| Hotel and Resort | 1.085 | |||
| This class includes the principal residence of a individual who is a resident Hawaii. | Homestead | 0.305 | ||
| This class applies to residential properties that do not qualify for home exemption, are improved with a dwelling and have an assessed value of $2 million or more. This class does not include a property where all living units are rented on a long-term rental basis. | Residential Investor | 0.940 | ||
| This class includes parcels utilized for multiple purposes, one of which is used as the taxpayer's principal residence | Commercial Home Use | 0.505 |
Record ID
HI001_CL21
Footnotes
Effective for Fiscal Year July 1, 2020 to June 30, 2021, resolution 2020-16 increased the rate for residential investor class to 9.40 per $1,000.
The State of Hawaii delegated all property tax authority to the county governments.
Sources
Hawaii Constitution Art. VIII, §3
County of Kauai Resolution Establishing the Real Property Tax Rates for the Fiscal Year July 1, 2020- June 30, 2021
[https://www.kauaigovonline.org/WebLink/DocView.aspx?id=2293734&page=1&dbid=0&repo=LF-IMAGING&searchid=fd4713f4-c4fc-4fc9-b269-37880e19e950 Accessed 11/07/2022]
View Archived Source
[https://www.kauaigovonline.org/WebLink/DocView.aspx?id=2293734&page=1&dbid=0&repo=LF-IMAGING&searchid=fd4713f4-c4fc-4fc9-b269-37880e19e950 Accessed 11/07/2022]
View Archived Source
Resolution 2020-16 i