AppealDesk

Hawaii County Property Tax Appeal, Hawaii

Travis BunnTravis Bunn·Updated July 24, 2026

Hawaii County encompasses the entire Big Island of Hawaii, the largest and youngest island in the Hawaiian archipelago. With a county seat in Hilo and major population centers in Kailua-Kona and Waimea, the county serves approximately 200,000 residents across diverse landscapes from volcanic terrain to tropical rainforests. Property tax appeals matter critically here because Hawaii County has a median annual property tax bill of approximately $1,672, which is below the national median of $2,400, but homes are assessed at 100% of market value, meaning assessment errors can cost homeowners hundreds or thousands of dollars annually. The county's median home value of approximately $515,000 to $544,000 combined with an effective tax rate near 0.28-0.30% makes it essential to verify your assessment is accurate, especially since the county's low rates mean small percentage errors still add up significantly over time.

Notable cities: Hilo, Kailua-Kona, Waimea, Pahoa

Median Home

$520,000

Tax Rate

0.28%

Annual Tax

$1,672

Population

200,629

On the typical Hawaii County home, valued near $520,000 at the county’s effective tax rate of 0.28%, an over-assessment of even 10% means you are overpaying year after year until you appeal it. Here is how to find out if yours qualifies.

2026 Appeal Deadline: April 9, 2026

April 9, 2026 is the fixed deadline for filing appeals against the 2026 Real Property Tax Assessment. Assessment notices are typically mailed in March, giving property owners approximately one month to review their notices and file appeals. The postmark date on mailed appeals is considered the date of receipt. For amended assessment notices, the deadline is 30 days from the date of the notice.

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Island home on green Hawaiian grounds. Hawaii County appeal guide.

How Hawaii County Assesses Property

100%of market value

Assessed by: Hawaii County Real Property Tax Division

Assessment cycle: annual

Notices typically mailed: March

Hawaii County assesses all real property annually at 100% of fair market value. This means your assessed value equals the county's estimate of what your property would sell for on the open market. For example, if your home's market value is $520,000, at Hawaii County's 100% assessment ratio your assessed value would be $520,000, resulting in approximately $1,456 in annual taxes at the county's effective rate of 0.28%.

The Appeal Process

Appeals are heard by the Board of Review. After filing, you will receive a receipted copy of your appeal and be scheduled for a hearing before the Tax Board of Review. At the hearing, you will present your evidence and explain why your assessment should be reduced, and the Board will review your case and issue a written decision.

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Step 1: Review your Real Property Assessment Notice received in March 2026 carefully. Check your property's market value, assessed value, exemptions, and classification for accuracy. Verify property details like living area, lot size, bedrooms, bathrooms, and condition are correct.

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Step 2: Research comparable properties in your area that sold recently to determine if your assessment exceeds market value. Look for similar homes in condition, size, and location. Document any property defects, needed repairs, or factors that would reduce your home's value below the county's estimate.

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Step 3: Complete the Taxpayer's Notice of Appeal (RP Form 19-91), available at hawaiipropertytax.com or at either Real Property Tax Office. Fill in your Tax Map Key (TMK) number/parcel ID, name, address, and grounds for appeal. Be specific about why you believe the assessment is incorrect.

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Step 4: Include a non-refundable $50 deposit with your appeal form. Make checks payable to the Director of Finance. File a separate appeal for each assessment year or land class. Submit your appeal by mail (postmarked by April 9, 2026) or hand-deliver to either the Hilo or Kona office.

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Step 5: Attend your hearing before the Tax Board of Review. Bring all supporting evidence including comparable sales data, photographs of property defects, contractor repair estimates, professional appraisals, or documentation of incorrect property details. Present your case clearly and be prepared to answer questions.

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Step 6: Review the Board's decision. If your appeal is successful, your assessment will be reduced and your deposit refunded. If you disagree with the Board's decision, you have 30 days to appeal to the Hawaii Tax Appeal Court for further review.

Required form: Taxpayer's Notice of Appeal (RP Form 19-91)

Filing Methods

mail:Mail to: Real Property Tax Office, Aupuni Center, 101 Pauahi Street, Suite 4, Hilo, HI 96720 or West Hawaii Civic Center, 74-5044 Ane Keohokalole Highway, Building D, 2nd Floor, Kailua-Kona, HI 96740
in-person:Hand deliver to either office location in Hilo or Kona during business hours (7:45am - 4:30pm Monday-Friday)

Evidence to Bring

Comparable sales data from similar propertiesPhotographs of property defects or condition issuesContractor estimates for needed repairsProfessional appraisal reportDocumentation of incorrect property details (square footage, bedrooms, etc.)

Hawaii County Assessor Contact

Hawaii County Real Property Tax Division

Website: https://hawaiipropertytax.com

Online Portal: https://payments.ehawaii.gov/propertytax/hawaii/index.html

Hours: 7:45am - 4:30pm Monday-Friday

Tax Exemptions in Hawaii County

Home Exemption (Basic)

$50,000 (under age 60) to $110,000 (age 75+)

Reduces the net taxable value of your primary residence. Available to owner-occupants who live in the property as their principal home for more than 270 days per year.

Eligibility: Must own and occupy property as principal residence, file Hawaii resident income tax return, ownership recorded by December 31 preceding tax year or by June 30, cannot rent property for less than 180 daysDeadline: December 31 preceding the tax year (or June 30 for second half payment)

Age-Based Home Exemption Enhancement

$50,000 (under 60), $70,000 (60-64), $90,000 (65-69), $100,000 (70-74), $110,000 (75+)

Enhanced home exemption amounts for senior homeowners, tiered by age. Reduces taxable value beyond the basic exemption.

Eligibility: Same requirements as basic home exemption, plus age verificationDeadline: December 31 preceding the tax year

Disabled Veteran Exemption

Full exemption for totally disabled veterans

Property tax exemption for disabled veterans. Totally disabled veterans receive full exemption from real property taxes.

Eligibility: Must be a disabled veteran with service-connected disability certificationDeadline: December 31 preceding the tax year

Disability Exemption

Varies by disability type

Exemption for property owners who are blind, deaf, totally disabled, amputees, paralytics, or have other qualifying disabilities.

Eligibility: Must submit physician's certified report (RP Form 19-75A) documenting qualifying disabilityDeadline: December 31 preceding the tax year

Hawaii County Appeal Packet · $49

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Hawaii County?
The deadline to appeal your 2026 property tax assessment in Hawaii County is April 9, 2026. This is a firm deadline and late appeals are not accepted. Assessment notices are typically mailed in March, giving you approximately one month to review your assessment and file an appeal. If you receive an amended assessment notice, you have 30 days from the date of that notice to file an appeal. The postmark date on mailed appeals is considered the official filing date.
How do I file a property tax appeal in Hawaii County?
To file an appeal in Hawaii County, complete the Taxpayer's Notice of Appeal (RP Form 19-91), available at hawaiipropertytax.com or at the Real Property Tax offices in Hilo or Kona. Include your Tax Map Key (TMK) number, grounds for appeal, and supporting evidence. You must include a non-refundable $50 deposit with each appeal, payable to the Director of Finance. Submit by mail to either office location or hand-deliver before the April 9, 2026 deadline. You will receive a receipted copy and be scheduled for a hearing before the Tax Board of Review.
What is the home exemption worth in Hawaii County?
Hawaii County's home exemption ranges from $50,000 for homeowners under age 60 to $110,000 for those age 75 and older. The exemption tiers are: $50,000 (under 60), $70,000 (ages 60-64), $90,000 (ages 65-69), $100,000 (ages 70-74), and $110,000 (age 75+). This exemption reduces your property's net taxable value, which directly reduces your tax bill. On a home with a $520,000 assessed value, the $70,000 exemption for a 62-year-old homeowner would save approximately $196 annually at the county's 0.28% effective rate.
What evidence do I need to win a property tax appeal in Hawaii County?
Successful Hawaii County appeals require concrete evidence showing your assessed value exceeds market value. The strongest evidence includes recent comparable sales from similar properties in your neighborhood (within the past 6-12 months), photographs documenting property defects or condition issues, contractor estimates for needed repairs, and a professional appraisal if you obtained one. Also document any errors in your property record such as incorrect square footage, wrong number of bedrooms or bathrooms, or features you don't have. The Tax Board of Review evaluates your evidence, so comprehensive documentation significantly improves your chances of success.
How much can I save by appealing my property taxes in Hawaii County?
Savings from a successful appeal depend on how much your assessment is reduced. In Hawaii County, with an effective tax rate of approximately 0.28%, a $50,000 assessment reduction would save you about $140 per year, while a $100,000 reduction saves approximately $280 annually. Over a ten-year period, these savings compound significantly. Since Hawaii County assesses property at 100% of market value, even a 10% over-assessment on a $520,000 home means paying an extra $146 per year unnecessarily. Many homeowners recover far more than the $50 appeal deposit through successful challenges.
What happens at a Board of Review hearing in Hawaii County?
At your Tax Board of Review hearing in Hawaii County, you will present your case explaining why your property's assessed value should be reduced. Bring all supporting evidence including comparable sales, photographs, repair estimates, or documentation of assessment errors. The Board members will review your evidence, may ask questions about your property and comparables, and will consider the county assessor's position. After the hearing, the Board issues a written decision either upholding the original assessment, reducing it, or in rare cases adjusting it. If your appeal succeeds, your assessment is lowered and you receive a refund of your $50 deposit.
Can I appeal my Hawaii County property tax if I just bought my home?
Yes, new property owners in Hawaii County can absolutely file an appeal by the April 9, 2026 deadline. In fact, recent purchasers have strong grounds for appeal if their assessed value significantly exceeds their purchase price, since the sale represents actual market value. Your purchase agreement and closing documents serve as excellent evidence. However, if you purchased the property without the home exemption applied, you should first apply for that exemption using RP Form 19-71 by December 31, as this alone can reduce your taxable value by $50,000 to $110,000 depending on your age. New owners often benefit from both applying for exemptions and appealing over-assessments.
Does Hawaii County offer an informal review before a formal appeal hearing?
While Hawaii County's formal appeal process requires filing RP Form 19-91 with the $50 deposit by April 9, property owners can contact the Real Property Tax Office at 808-961-8201 (Hilo) or 808-323-4880 (Kona) to discuss their assessment with county appraisers. In some cases, if there are clear factual errors in your property record (wrong square footage, incorrect number of rooms, features you don't have), the county may make corrections without requiring a formal appeal. However, if you disagree with the market value assessment, you will need to file a formal appeal to the Board of Review. It's worth calling early after receiving your notice to explore whether an informal resolution is possible.

Official Resources

Hawaii County Real Property Tax Office - Official Website →

Access property tax forms, exemption applications, appeal information, and property search tools for Hawaii County.

Hawaii County Property Tax Payment Portal →

Online portal for paying property taxes and viewing your tax bill and property information.

Hawaii County Appeal Information and Forms →

Detailed instructions, deadlines, required forms, and procedures for filing property tax appeals with the Board of Review.

Hawaii County Exemptions and Programs →

Complete information on home exemptions, age-based enhancements, veteran exemptions, disability exemptions, and application forms.

For state-wide appeal information including Hawaii's assessment ratio and deadlines, see our Hawaii Property Tax Appeal Guide →

New to this? Start with our complete property tax assessment appeal guide explaining the general steps from your notice to your hearing. Follow your local filing rules.

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

More Hawaii Counties

Honolulu County (Honolulu)Kauai County (Lihue)Maui County (Wailuku)
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Sources: https://statelegals.staradvertiser.com/2026/03/21/0001523286-01/ | https://hawaiipropertytax.com | https://www.ownwell.com/trends/hawaii/hawaii-county | https://propertytaxrates.org/exemptions/hawaii/ | https://www.zillow.com/home-values/1092/hawaii-county-hi/ | https://www.redfin.com/county/663/HI/Hawaii-County/housing-market

Last verified: 2026-07-24