Key takeaway: Hawaiʻi has some of the lowest property tax rates in the country, but they differ a lot by county. For a home you live in, the 2026–27 rate per $1,000 of value is $1.65 in Maui County, $2.59 on Kauaʻi, $3.50 on Oʻahu and $5.75 on Hawaiʻi Island (state report of county tax rates). Numbers checked October 30, 2026.
Owner-occupant rates and exemptions
| County | Rate per $1,000, owner-occupied | Home exemption |
|---|---|---|
| Maui (incl. Molokaʻi and Lānaʻi) | $1.65 up to $1.5M; $1.80 to $4.5M; $5.00 above | $300,000 |
| Kauaʻi | $2.59 | $220,000 ($240,000 at 60–69, $260,000 at 70+) |
| Honolulu (Oʻahu) | $3.50 | $120,000 ($160,000 at 65+) |
| Hawaiʻi Island | $5.75 | $50,000, more at 60+ |
Fiscal year July 1, 2026 to June 30, 2027. Sources: State report of FY2027 county tax rates; Maui County Resolution 26-69.
What that means on a $1.1 million home
Our calculation, for an owner-occupant with only the basic home exemption: on Oʻahu, ($1,110,000 − $120,000) × $3.50 per $1,000 is about $3,465 a year. The same value on Maui, ($1,110,000 − $300,000) × $1.65, is about $1,337. These are illustrations, not bills.
If you don’t live in it
Rates jump for homes that aren’t owner-occupied. Honolulu charges $4.00 on the first $1 million and $11.40 above that; Maui charges $6.25 to $17.00 depending on value; Hawaiʻi County $11.10 to $17.00; Kauaʻi $5.45 to $9.40. Vacation rentals pay more still (FY2027 rates). Honolulu’s tiers change again on July 1, 2027.