State Guide

How to Appeal Your Property Taxes in Hawaii (2026 Guide)

Published July 12, 2026

If you own a home in Hawaii, your county — not the state — sets its fair market value and administers the appeal. All four counties (Honolulu, Hawaii, Maui, and Kauai) run their own real property tax systems, so both your deadline and your filing office depend on where you live.

The Hawaii deadline: by county

Hawaii has no single statewide deadline — each county sets its own: Honolulu (Oahu) — January 15, Kauai — December 31, and both Maui County and Hawaii County (the Big Island) — April 9 (notices mailed by mid-March). Dates roll to the next business day if they land on a weekend or holiday. The reliable source is your county assessment notice — read it for your county's exact deadline and the small appeal deposit (typically about $50–$75) most counties require.

You appeal first to your county Board of Review. If that doesn't resolve it, you can appeal to the state Tax Appeal Court (HRS §232-16), where the case is heard fresh.

How Hawaii assesses your home

Hawaii taxes your home at 100% of its fair market value (for example, Honolulu ROH §8-6.1) — so it is not a fractional-assessment state. One thing to read correctly on your notice: your county home exemption is subtracted after the market value is set, to figure your taxable amount. It's a break on your bill, not a discount to your value, so compare your comparable sales to the full market value.

Category	Hawaii
Assessment basis	100% of fair market value (e.g. Honolulu ROH §8-6.1)
Appeal deadline	By county — Honolulu Jan 15, Kauai Dec 31, Maui & Hawaii County Apr 9
Where you file	County Board of Review → Tax Appeal Court (HRS §232-16)
Assessment cap	None — value tracks the market each year
Can the board raise your value?	Yes — the Board of Review can raise or lower (HRS §232-7); Tax Appeal Court is de novo

Hawaii has no assessment cap holding your value down between years — your value tracks the market — which is exactly why the annual appeal window matters.

Building your case

Because the question is your home's fair market value, the winning evidence is recent, nearby comparable sales — homes like yours in size, age, and condition — not listing prices or online estimates. Three or four solid comps with clear adjustments carry far more weight than a complaint that the number "feels high."

One Hawaii-specific caution: the county Board of Review has the power to raise or lower any assessment (HRS §232-7), and a Tax Appeal Court hearing is de novo — a fresh look that can move your value up. The county won't use your own appeal to request a hike, but the assessor's value is presumed correct, so bring your strongest set and file only when your comps clearly support a lower value.

Filing at the county level

Hawaii runs property tax entirely at the county level — Honolulu, Hawaii, Maui, and Kauai each have their own assessor, Board of Review, deadline, and appeal deposit. We're building out county-specific guides with the exact filing office and dates for each. In the meantime, use PROppeal to pull licensed comparable sales for your address and confirm your county's deadline and deposit on your assessment notice.

Get your case built

You don't need to wait on a county-specific guide to start. PROppeal pulls licensed comparable sales for your address, values your home against Hawaii's 100% fair market value standard, and gives you a straight answer on whether your assessment is out of line — before your county's deadline arrives.

Property tax rules and deadlines vary by jurisdiction and can change — verify with your county before relying on this.