AppealDesk

Hawaii County Property Tax Appeal, Hawaii

Rob HartleyRob Hartley·Updated March 5, 2026

Hawaii County, also known as the Big Island, is the largest and southernmost island in the Hawaiian chain with Hilo as the county seat. Major population centers include Hilo on the east side and Kailua-Kona on the west side, with notable communities like Captain Cook, Waimea, and Pahoa. Property tax appeals matter here because Hawaii County offers some of the lowest property tax rates in the nation, but homeowners may still benefit from appeals if their assessments exceed market value by more than 20%. The county's median home value is approximately $412,300 to $543,875, significantly lower than the state median of $836,677 and the national average. With an effective property tax rate of 0.35%, Hawaii County remains well below the national median of 1.02%, resulting in a median annual property tax bill of approximately $1,619—about $781 less than the national median of $2,400.

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

Median Home

$450,000

Tax Rate

0.35%

Annual Tax

$1,619

On the typical Hawaii County home, valued near $450,000 at the county’s effective tax rate of 0.35%, 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

Appeals must be filed on or before April 9, 2026 for the 2026 assessment year. For amended assessment notices, the deadline is 30 days from the date of the amended notice. The postmark date is considered the date of receipt.

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Property in Hawaii County, Hawaii, local tax assessment and appeal guide

How Hawaii County Assesses Property

100%of market value

Assessed by: County of Hawaii Real Property Tax Division

Assessment cycle: annual

Notices typically mailed: On or before March 15

Hawaii County assesses property at 100% of fair market value, meaning your assessed value equals your property's full market value. For example, if your home's market value is $450,000, at Hawaii County's 100% assessment ratio your assessed value would be $450,000. With a basic homeowner exemption of $50,000, your net taxable value becomes $400,000, resulting in approximately $2,380 in annual taxes at the county's homeowner rate of $5.95 per $1,000 of assessed value.

The Appeal Process

Appeals are heard by the Board of Review. The Tax Board of Review is comprised of five volunteer community members appointed by the Mayor. Hearings are informal in nature, and the Board will render a verbal decision immediately after your case is heard, with a written decision mailed via Certified Mail within a few weeks.

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Step 1: Contact the Real Property Tax Division informally before filing to discuss your concerns. Staff may be able to resolve the matter without a formal appeal. Call Hilo office at (808) 961-8201 or Kona office at (808) 323-4880.

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Step 2: Complete the Taxpayer's Notice of Appeal, RP Form 19-91, available at hawaiipropertytax.com. Include your Tax Map Key (TMK) number, your opinion of the property's market value, and grounds for appeal.

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Step 3: Enclose a non-refundable deposit of $50.00 with your appeal. Make check payable to Director of Finance. A separate appeal must be filed for each assessment year or land class.

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Step 4: Mail or hand-deliver your completed appeal form and deposit to either the Hilo or Kona office on or before April 9, 2026. The postmark date is considered the date of receipt.

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Step 5: Attend your scheduled hearing before the Tax Board of Review, which typically occurs between July and November. You will receive notice of your hearing date approximately 30 days in advance via USPS Certified Mail.

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Step 6: Present your evidence at the informal hearing, including comparable sales data, photos, and appraisal reports. The Board will render a verbal decision immediately and mail a written decision within a few weeks.

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Step 7: If you disagree with the Board's decision, you have 30 days from the date of the written decision to file an appeal with the Hawaii Tax Appeal Court at (808) 539-4777.

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

Filing Methods

mail:Mail to: East Hawaii - Aupuni Center, 101 Pauahi Street, Suite 4, Hilo, HI 96720 OR West Hawaii - 74-5044 Ane Keohokalole Highway, Building D, 2nd Floor, Kailua-Kona, HI 96740
in-person:Hand deliver to either the Hilo or Kona office during business hours (7:45am - 4:30pm). Form must be date-stamped by April 9, 2026.

Evidence to Bring

Comparable sales of similar properties (land area, square footage, year built, amenities)Independent appraisal report showing lower market valuePhotos documenting property condition or defectsRepair estimates for needed improvementsDocumentation of assessment errors or incorrect property characteristics

Hawaii County Assessor Contact

County of Hawaii Real Property Tax Division

Phone: (808) 961-8201 (Hilo) / (808) 323-4880 (Kona)

Address: East Hawaii: Aupuni Center, 101 Pauahi Street, Suite 4, Hilo, HI 96720 | West Hawaii: 74-5044 Ane Keohokalole Highway, Building D, 2nd Floor, Kailua-Kona, HI 96740

Website: https://hawaiipropertytax.com

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

Tax Exemptions in Hawaii County

Basic Home Exemption

$50,000 base exemption plus an additional 20% of assessed value (not to exceed $100,000)

Available to homeowners who own and occupy the property as their principal home for more than 200 days per year.

Eligibility: Must own and occupy as principal home, ownership recorded at Bureau of Conveyances on or before December 31 preceding tax year, and file Hawaii state resident income tax returnDeadline: December 31 preceding the tax year (or June 30 for second half payment)

Age 60-64 Home Exemption

$85,000 plus additional 20% of assessed value (not to exceed $100,000)

Enhanced exemption for homeowners age 60 to 64 years old.

Eligibility: Must meet basic home exemption requirements and be age 60-64. Proof of age required.Deadline: December 31 preceding the tax year

Age 65-69 Home Exemption

$90,000 plus additional 20% of assessed value (not to exceed $100,000)

Enhanced exemption for homeowners age 65 to 69 years old.

Eligibility: Must meet basic home exemption requirements and be age 65-69. Proof of age required.Deadline: December 31 preceding the tax year

Age 70-74 Home Exemption

$105,000 plus additional 20% of assessed value (not to exceed $100,000)

Enhanced exemption for homeowners age 70 to 74 years old.

Eligibility: Must meet basic home exemption requirements and be age 70-74. Proof of age required.Deadline: December 31 preceding the tax year

Age 75+ Home Exemption

$110,000 plus additional 20% of assessed value (not to exceed $100,000)

Enhanced exemption for homeowners age 75 years and older.

Eligibility: Must meet basic home exemption requirements and be age 75 or older. Proof of age required.Deadline: December 31 preceding the tax year

Disabled Veteran Exemption

100% exemption (no property tax)

Total exemption from real property taxes for qualifying disabled veterans.

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

Hawaii County Appeal Packet — $49

Comparable sales evidence, county-specific filing guide, and professional cover letter. Enter your address to get started.

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Hawaii County for 2026?
The deadline to file a property tax appeal in Hawaii County is April 9, 2026. This applies to the 2026 assessment notices that are mailed on or before March 15, 2026. Your appeal must be postmarked or hand-delivered to either the Hilo or Kona office by this date. If you receive an amended assessment notice at any time during the year, you have 30 days from the date of that amended notice to file an appeal. The postmark date on your mailed envelope is considered the official date of receipt, so be sure to mail your appeal with sufficient time.
How much does it cost to file a property tax appeal in Hawaii County?
Filing a property tax appeal in Hawaii County requires a non-refundable deposit of $50.00 per appeal. This fee must be submitted with your completed Taxpayer's Notice of Appeal form (RP Form 19-91) and should be made payable to the Director of Finance. A separate appeal and separate $50 fee is required for each assessment year or each general land class if you have multiple classes on one property. If your appeal is successful and the Board of Review sustains or compromises your case, you may receive your deposit back. However, if the appeal is denied, the county retains the full deposit amount.
What grounds can I use to appeal my property tax assessment in Hawaii County?
Hawaii County Code Chapter 19 allows appeals on four specific grounds only: (1) The assessed value exceeds by more than 20% the ratio of assessment to market value; (2) Lack of uniformity or inequality resulting from illegal assessment methods or errors in applying those methods; (3) Denial of an exemption to which you are entitled and for which all requirements are met; or (4) The assessment methods used were illegal or unconstitutional (note that constitutional issues can typically only be ruled on by the Tax Appeal Court). You must prove that the assessment is incorrect with sufficient evidence such as comparable sales data. The burden of proof is on you as the taxpayer.
How do I file a property tax appeal in Hawaii County?
To file a property tax appeal in Hawaii County, first contact the Real Property Tax Division informally to discuss your concerns—staff may resolve the issue without a formal appeal. If you still wish to appeal, complete the Taxpayer's Notice of Appeal (RP Form 19-91) available at hawaiipropertytax.com, including your Tax Map Key (TMK) number and your opinion of the property's market value. Include a $50 non-refundable deposit made payable to Director of Finance. Mail or hand-deliver your completed form and payment to either the Hilo office (101 Pauahi Street, Suite 4, Hilo, HI 96720) or Kona office (74-5044 Ane Keohokalole Highway, Building D, 2nd Floor, Kailua-Kona, HI 96740) by April 9, 2026.
What is the home exemption worth in Hawaii County?
The basic home exemption in Hawaii County is worth $50,000 plus an additional 20% of your property's assessed value, with the additional amount capped at $100,000. This means the maximum total exemption can reach $150,000. If you qualify for the age-based enhanced exemptions, the base amounts increase significantly: $85,000 for ages 60-64, $90,000 for ages 65-69, $105,000 for ages 70-74, and $110,000 for ages 75 and older—all still eligible for the additional 20% (up to $100,000). For example, a 75-year-old homeowner with a $400,000 assessed property could receive up to $210,000 in total exemptions ($110,000 base plus $100,000 additional), dramatically reducing their tax burden.
What happens at a Board of Review hearing in Hawaii County?
Board of Review hearings in Hawaii County are informal proceedings held before five volunteer community members appointed by the Mayor and confirmed by the County Council. Hearings typically occur between July and November, and you will receive notice of your scheduled hearing approximately 30 days in advance via USPS Certified Mail. At the hearing, you present your evidence supporting your appeal, such as comparable sales data, appraisal reports, photos, and repair estimates. The Board will ask questions and review your documentation. After hearing your case, the Board renders a verbal decision immediately and then mails you a written decision via Certified Mail within a few weeks. If you disagree with the Board's decision, you have 30 days from the written decision date to appeal to the Hawaii Tax Appeal Court.
How much can I save by appealing my property taxes in Hawaii County?
The potential savings from a successful property tax appeal in Hawaii County varies based on how much you can reduce your assessed value. With the homeowner tax rate of $5.95 per $1,000 of assessed value, every $10,000 reduction in assessed value saves you approximately $59.50 per year. For example, if you successfully reduce your assessment from $500,000 to $450,000 (a $50,000 reduction), you would save approximately $297.50 annually. Over multiple years, these savings compound significantly. Many homeowners successfully reduce their assessments by 10-20% when they can demonstrate their property is overvalued compared to comparable sales. Even after accounting for the $50 appeal fee, the savings typically make the appeal worthwhile if you have solid evidence.
What evidence do I need for a Hawaii County property tax appeal?
To succeed in a Hawaii County property tax appeal, you need strong evidence that your property's assessed value exceeds its true market value by more than 20%. The most effective evidence includes recent sales of comparable properties (comps) with similar land area, square footage, year built, condition, and amenities located in your neighborhood. You should also provide an independent appraisal report if available, photos documenting property condition or defects, repair estimates for needed improvements, and documentation of any errors in the county's property records. Remember that sales between relatives or close friends are not considered valid evidence. The burden of proof is on you to demonstrate the assessment is incorrect, and the county's assessment is presumed correct unless you present sufficient evidence to the contrary.

Official Resources

Hawaii County Real Property Tax Office →

Official county website with property search, tax rates, forms, exemption information, and appeal instructions.

Hawaii County Property Tax Payment Portal →

Online portal to view and pay your property tax bills electronically for Hawaii County parcels.

Hawaii Tax Appeal Court →

State court information for filing appeals beyond the Board of Review level for property tax disputes.

Hawaii County Property Search (qPublic) →

Free online tool to search property records, view assessed values, tax history, and property characteristics by address or TMK.

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

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)
← All Hawaii property tax appeal info

Sources: https://hawaiipropertytax.com/appeal-information/ | https://www.ownwell.com/trends/hawaii/hawaii-county | https://livingonbigisland.com/2025-2026-hawaii-county-property-tax-rates-what-homeowners-need-to-know/ | https://howtoliveinhawaii.com/hawaii-property-tax-rates-by-county/ | https://ptaconsumers.aarpfoundation.org/taxpayer-states/hawaii/

Last verified: 2026-03-05