Hawaii County (The Big Island) and Maui
- Lien Date: January 1
Real Property Information
- Assessment Notice Issue Date: March 15
- Appeal Deadline: April 9; Appeals must be filed by April 9 preceding the tax year. The assessments are revalued at market value annually. The primary approach to value is the cost approach with some consideration given to the comparable sales approach to value.
Real Estate Tax Bill Payment Information
- Tax Bills Issued: July 20
- Single Payment Due (Delinquent Date): August 20
- First Installment Due (Delinquent Date) : August 20
- Second Installment Due (Delinquent Date): February 20
Personal Property Information
- Personal Property is not taxable in Hawaii.
Hawaii, Honolulu City and County
- Lien Date: October 1
Real Property Information
- Assessment Notice Issue Date: December 15
- Appeal Deadline: January 15
Hawaii, Kauai
- Lien Date: October 1
Real Property Information
- Assessment Notice Issue Date: December 1
- Appeal Deadline: December 31