How does Hawai‘i County assess property value?

Hawai‘i County uses a mass appraisal system that combines sales data, cost models, statistical analysis, and aerial imagery to assess property value as of January 1 each year.

Does the County inspect every home in person?

No. Most properties are assessed using modeling and aerial imagery, with limited physical inspections.

Are unpermitted structures included in assessments?

Yes. If a structure adds value to a property, it can be assessed even if it does not have a valid building permit.

What date does the assessed value reflect?

Assessments reflect market value as of January 1 of the tax year, based on prior-year market conditions.

How does the Homeowners Exemption limit tax increases?

The Homeowners Exemption caps the annual increase in net taxable value of a primary residence at 3%.

What is changing for long-term rental properties?

Long-term rentals now require annual reapplication, minimum six-month leases, and will receive a dedicated tax rate beginning in 2026.

What happened to Non-Dedicated Agriculture (NDA)?

Non-Dedicated Agriculture is being phased out and replaced by new agricultural programs that require active use and defined commitment periods.

Do agricultural properties need to reapply?

Many agricultural properties must reapply by September 1, 2026 to maintain preferential tax treatment.

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Home » Archives for December 22, 2025

Archive for December 22, 2025

Gentleman's farm was used to offset real property tax in Hawiaii. The tax system will change in 2026.

How Hawai‘i County Assesses Real Property Taxes: What Every Property Owner Should Know and New Changes (2025 update)

By Kai Ioh and KE TEAM HawaiiKai Ioh is a luxury real estate advisor based in Kona, Hawai‘i, specializing in resort and ultra-high-net-worth markets across the Big Island. Key Takeaways Hawai‘i County uses a mass appraisal s...

December 22, 2025

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