AppealDesk

Honolulu County Property Tax Appeal, Hawaii

Travis BunnTravis Bunn·Updated July 24, 2026

Honolulu County encompasses the entire island of Oahu, Hawaii's most populous island with the state capital of Honolulu and over 300,000 properties. The county includes major population centers like Pearl City, Kapolei, Kailua, and Mililani, serving as Hawaii's economic and cultural hub. With a median home value of $873,000 and an effective tax rate of 0.28%, Honolulu County has one of the lowest property tax rates in the nation while maintaining higher median home values. Property tax appeals are particularly important here because on a typical home valued at $873,000, even a 10% over-assessment costs homeowners approximately $244 in unnecessary taxes annually, compounding year after year until corrected through the appeal process.

Notable cities: Honolulu, Pearl City, Kapolei, Kailua, Mililani

Median Home

$873,000

Tax Rate

0.28%

Annual Tax

$2,482

On the typical Honolulu County home, valued near $873,000 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: January 15, 2026

Appeals must be filed between December 15 and January 15 each year. Online submissions must be received by 11:59 p.m. HST on January 15, 2026. Hand-delivered appeals must be received at either office by 4:30 p.m. HST on January 15, 2026. Mailed appeals must be postmarked by a postal service by January 15, 2026. The appeal deadline is for assessments affecting the tax year beginning July 1, 2026 and ending June 30, 2027.

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

How Honolulu County Assesses Property

100%of market value

Assessed by: Real Property Assessment Division (RPAD), Department of Budget and Fiscal Services, City and County of Honolulu

Assessment cycle: annual

Notices typically mailed: December 15 (by)

Honolulu County assesses all properties at 100% of fair market value using a Computer Assisted Mass Appraisal (CAMA) system. The assessed value equals the market value, with no assessment ratio applied. For example, if your home's market value is $873,000 (the county median), at Hawaii's 100% assessment ratio your assessed value would be $873,000. After applying a typical $120,000 home exemption for homeowners under 65, your taxable value would be $753,000, resulting in approximately $2,108 in annual taxes at the county's effective rate of 0.28%.

The Appeal Process

Appeals are heard by the Board of Review. The Board of Review presumes the county's assessment is correct, so the burden of proof is on you to demonstrate your assessed value exceeds market value by more than 10%. If successful, your assessed value will be adjusted, any excess taxes paid will be refunded with interest, and your $50 deposit will be returned.

1

Review your Notice of Assessment which is mailed by December 15. Check for errors in your property's assessed value, property classification, and exemption amounts. Compare your assessed value to similar properties that recently sold in your neighborhood.

2

Download and complete Form BFS-RPA-M-8-12 (Notice of Real Property Assessment Appeal). Include your TMK/Parcel ID, your estimate of the property's correct market value, grounds for appeal (must show assessment exceeds market value by more than 10%, lack of uniformity, denial of exemption, or illegality), and your contact information and signature.

3

Gather supporting evidence including comparable fee simple market sales from similar properties sold recently, contractor estimates for needed repairs or deficient items, photos documenting property defects or damage, and any other evidence showing the assessed value exceeds market value by more than 10%.

4

Submit your appeal with a $50 deposit made payable to the City and County of Honolulu. File online at realproperty.honolulu.gov by 11:59 p.m. HST on January 15, 2026, hand-deliver to either RPAD office by 4:30 p.m. on January 15, or mail postmarked by January 15. Appeals cannot be submitted by facsimile or email.

5

Attend your Board of Review hearing if scheduled. Present your evidence showing your assessed value exceeds market value by more than 10%. The Board presumes the assessment is correct, so bring comprehensive documentation. If your appeal is successful (compromised, sustained, or reduced), your $50 deposit will be refunded and your assessment will be adjusted.

6

If you disagree with the Board of Review decision, you have 30 days to appeal to the Tax Appeal Court of the State of Hawaii. This is a formal legal process and you should consider seeking legal counsel before proceeding to this level.

Required form: Notice of Real Property Assessment Appeal (Form BFS-RPA-M-8-12)

Filing Methods

online:File online at https://realproperty.honolulu.gov during the appeal period (December 15 to January 15) until 11:59 p.m. HST on January 15, 2026
mail:Mail to: Real Property Assessment Division, 842 Bethel Street, Basement, Honolulu, HI 96813. Must be postmarked by January 15, 2026.
in-person:Hand-deliver to either: Honolulu Office at 842 Bethel Street, Basement, Honolulu, HI 96813 OR Kapolei Office at 1000 Ulu`ohi`a Street, #206, Kapolei, HI 96707. Must be received by 4:30 p.m. HST on January 15, 2026.

Evidence to Bring

Comparable fee simple market sales from similar propertiesContractor estimates for repair of deficient itemsPhotos documenting property defects or damageProfessional appraisal showing lower market valueEvidence that assessed value exceeds market value by more than 10%

Honolulu County Assessor Contact

Real Property Assessment Division (RPAD), Department of Budget and Fiscal Services, City and County of Honolulu

Website: https://realproperty.honolulu.gov

Online Portal: https://realproperty.honolulu.gov

Hours: Monday-Friday, 7:45 a.m. - 4:30 p.m. HST (except holidays)

Tax Exemptions in Honolulu County

Home Exemption (Basic)

$120,000 reduction in assessed value for homeowners under age 65

Reduces the taxable assessed value of your primary residence and qualifies you for the lower Residential tax class instead of Residential A.

Eligibility: Must own and occupy the property as principal residence for more than 270 days per year, file Hawaii state income tax as resident, and have ownership recorded at Bureau of Conveyances. Only one home exemption allowed per taxpayer.Deadline: September 30 preceding the tax year (e.g., by September 30, 2025 for tax year 2026-2027)

Home Exemption (Enhanced for Seniors)

$160,000 reduction in assessed value for homeowners age 65 and older

Enhanced home exemption for homeowners age 65 and older on their primary residence.

Eligibility: Must meet all basic home exemption requirements and be age 65 or older as of June 30 of the tax year. Date of birth must be on file with RPAD by the September 30 deadline. Once approved, the exemption automatically increases when you turn 65.Deadline: September 30 preceding the tax year; must be 65 by June 30 of the tax year

Additional Home Exemption (20% Cap)

20% of assessed value, capped at $100,000 maximum

An additional exemption equal to 20% of the property's assessed value, applied after the basic home exemption.

Eligibility: Automatically applied to properties with an approved home exemption. No separate application required.Deadline: Automatic with home exemption approval

Disabled Veteran Exemption

Full exemption from all property taxes except minimum tax of approximately $150-$300 per year

Total exemption from real property taxes for totally disabled veterans (100% service-connected disability rating) on their primary residence.

Eligibility: Must be totally disabled due to injuries received while on active duty with U.S. Armed Forces as determined by the VA, own and occupy the property as principal home, and not use any portion for commercial purposes. Unremarried surviving spouse may also qualify.Deadline: June 30 for first tax payment or December 31 for second payment. File Form E-8-10.5 with physician's certificate of disability.

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Honolulu County for 2026?
The deadline to file a property tax appeal in Honolulu County is January 15, 2026. Appeals must be submitted during the annual appeal period between December 15, 2025 and January 15, 2026. If filing online at realproperty.honolulu.gov, your appeal must be submitted by 11:59 p.m. HST on January 15, 2026. If mailing your appeal, it must be postmarked by January 15, 2026. If hand-delivering to either the Honolulu or Kapolei office, it must be received by 4:30 p.m. HST on January 15, 2026. Missing this deadline means you cannot appeal your 2026 assessment.
How do I file a property tax appeal in Honolulu County online?
To file online, visit https://realproperty.honolulu.gov during the appeal period (December 15 to January 15) and submit Form BFS-RPA-M-8-12. You'll need your property's TMK/Parcel ID number, your estimate of the correct market value, the grounds for your appeal, and a $50 deposit payable by credit card. The online system accepts submissions until 11:59 p.m. HST on January 15, 2026. You can submit supporting evidence separately by mail or email to either Real Property Assessment office, making sure to include your name, Parcel ID, year of appeal, and contact information on all documents.
What is the home exemption worth in Honolulu County?
The home exemption in Honolulu County is worth $120,000 for homeowners under age 65 and $160,000 for homeowners age 65 and older. Additionally, all qualified properties receive an automatic additional exemption equal to 20% of the assessed value, capped at $100,000. For example, on a home assessed at $873,000 (the county median), a homeowner under 65 would receive a $120,000 exemption plus a $100,000 additional exemption (20% capped), reducing the taxable value to $653,000. This saves approximately $616 per year at the county's 0.28% effective rate. The exemption also qualifies you for the lower Residential tax class instead of the higher Residential A class.
What evidence do I need to win a property tax appeal in Honolulu County?
You must provide evidence that your assessed value exceeds the fee simple market value by more than 10%. The most effective evidence includes comparable sales of similar properties in your neighborhood that sold recently for less than your assessed value, contractor estimates documenting needed repairs or defects, and photographs showing property damage or deficiencies. Under Honolulu County ordinances, you can only appeal based on four grounds: assessment exceeds market value by more than 10%, lack of uniformity or inequality, denial of an exemption you're entitled to, or illegality under federal, state, or local law. Submit your evidence with your initial appeal or separately to either RPAD office to expedite the review process.
Can I appeal my Honolulu County property taxes if I just bought the property?
Yes, new property owners can file a timely appeal by January 15, 2026 for the 2026 Notice of Assessment, even if they just purchased the property. This is especially important if you purchased a property that did not have a home exemption, as it may be classified as Residential A with significantly higher tax rates. New owners should review their assessment notice carefully when it arrives by December 15 and compare the assessed value to their recent purchase price. If the assessed value is more than 10% higher than what you paid, you have strong grounds for an appeal, particularly if your purchase was a recent arm's-length transaction.
What happens at a Board of Review hearing in Honolulu County?
At the Board of Review hearing, you will present evidence to support your claim that your property's assessed value exceeds market value by more than 10% or meets one of the other grounds for appeal. The Board presumes the county's assessment is correct, so the burden of proof is on you as the appellant to demonstrate the assessment is inaccurate. You should bring all supporting documentation including comparable sales data, repair estimates, photographs, and any professional appraisals. If the Board rules in your favor (compromise or full reduction), your property's assessed value will be adjusted, any excess taxes paid will be refunded with interest, and your $50 deposit will be returned. If the appeal is denied, the City retains the $50 deposit.
How long does the Honolulu County property tax appeal process take?
The Real Property Assessment Division typically responds to appeals by March following the January 15 deadline, with appeals submitted with complete supporting evidence prioritized for faster processing. The exact timeline depends on the total number of appeals filed that year and the complexity of your case. If you submit comprehensive evidence with your initial appeal rather than waiting, RPAD staff may be able to resolve your appeal informally without requiring a formal Board of Review hearing, which significantly speeds up the process. If you disagree with the Board's decision, you have 30 days to appeal to the Hawaii Tax Appeal Court, which involves a formal legal process that takes considerably longer.
What is the $50 appeal deposit in Honolulu County and will I get it back?
Every property tax appeal filed with the Honolulu County Board of Review requires a $50 deposit made payable to the City and County of Honolulu. This deposit must accompany your Notice of Real Property Assessment Appeal form. If your appeal is successful, meaning the Board compromises, sustains, or reduces your assessment by any amount, the $50 deposit will be fully refunded to you. However, if the Board denies your appeal and upholds the county's original assessment, the City retains the entire $50 deposit. If you have an appeal pending from the previous year and the current assessment remains the same, an automatic second appeal is generated without requiring an additional deposit.

Official Resources

Honolulu County Real Property Assessment Division Official Website →

Official RPAD website with online appeal filing, property search, exemption applications, forms, and assessment information.

Honolulu County Property Search (qPublic) →

Search and view property records, assessed values, exemptions, and tax history for any property in Honolulu County.

Hawaii Tax Appeal Court Information →

Official information about filing second-level appeals with the Hawaii Tax Appeal Court if you disagree with Board of Review decisions.

City and County of Honolulu Property Tax Payment Portal →

Official portal for paying property taxes online and accessing tax payment history and account information.

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

Hawaii County (Hilo)Kauai County (Lihue)Maui County (Wailuku)
← All Hawaii property tax appeal info

Sources: https://realproperty.honolulu.gov | https://statelegals.staradvertiser.com/2025/12/05/0001512446-01/ | https://www.ownwell.com/trends/hawaii/honolulu-county | https://taxbycounty.com/hawaii/honolulu-county | https://propertytaxrates.org/exemptions/hawaii/

Last verified: 2026-07-24