HAWAII

State Characteristics
Assessment Ratio: 100%
Fiscal Tax Year: 7/1-6/30
Valuation Authority: City or County
Collection Authority: City or County
Level One Appeal Name: Board of Review
RE Rendition Required: No
PP Rendition Required: No
Consultant Certification or Licensing: Not Required
Real Estate Taxable? Yes
Personal Property Taxable? No
Inventory Taxable? No

Key Tax Dates – Real Estate
Assessment Date: Jan 1 (Counties of Hawaii & Maui), Oct 1 (Honolulu City & County, Kauai)
Value Notices Issued: Mar 1-28 (County of Hawaii), Mar 1-15 (County of Maui), Dec 1 (County of Kauai), Dec 15 (Honolulu City & County)
Appeal Deadline: Apr 9 (Counties of Hawaii & Maui), Jan 15 (Honolulu City & County), Dec 31 (County of Kauai)
Tax Bills Due: Aug 20 (1st half installment), Feb 20 (2nd half installment)
Appeal Filing Fees: $25 (Honolulu City & County), $10 (County of Kauai), $50 (County of Hawaii), $75 (County of Maui)

Key Tax Dates – Personal Property
Assessment Date: Exempt
Tax Bills Due: Exempt

* The accuracy of the calendar is not guaranteed and is to be used as a broad guideline. We encourage you to contact PPTOG to verify this information.