FAQ

A1: You can obtain the real property assessment information on our website, or a copy of the notice of assessment may be acquired from our office with payment of search and copy fees and a self-addressed stamped envelope mailed to our Honolulu or Kapolei offices. Checks should be made payable to the "City and County of Honolulu".

Honolulu Office
842 Bethel Street, Basement
Honolulu, HI 96813
PH: (808) 768-3799

Kapolei Office
1000 Uluohia Street, #206
Kapolei, HI 96707
PH: (808) 768-3799

A2: Our assessment is as of October 1, so if you sold the property after that date the new owner will not receive the notice of assessment for the property. Please write on the envelope "RETURN TO SENDER - SOLD" and drop the envelope in the mail.

A3: We can send a notice of assessment and tax bill to each owner that provides the City with their information. The City will not be responsible for pro-rating the tax bill. It is the owners’ responsibility to determine any allocation of the property tax bill.

A1: Scheduling of appeals are influenced by the number of appeals filed each year. To minimize your wait time for a Board of Review hearing, appellants are encouraged to submit their evidence and supporting documentation with their appeal or shortly thereafter. This will enable the assigned appraiser to review your assessment in a timely manner. If you are submitting evidence separately from the appeal form, please include your name, Parcel ID/TMK, year of the appeal, contact information such as a phone number, mailing address, and/or email address, and submit to either Real Property Assessment office.

Types of documentation may include comparable fee simple market sales, contractor estimates to repair deficient items, and other evidence indicating the assessed value exceeds the fee simple market value by more than 10%.

If your property is a leasehold property, and while the leasehold value for your property may be lower than the assessed value, you should be aware that, in accordance with the ROH, all properties in the County are required to be valued in their entirety. In other words, the assessed value reflects the fee simple value for the property. Taxes are required to be paid on the entire value of the property and while you are the owner of a partial interest in the property, for tax purposes you are considered to be the owner.

A2: No. An appeal cannot be lodged by facsimile transmission or via email.

A3: The appellant has 30 days from the posted date of the Board of Review hearing decision to file an appeal to the Tax Appeal Court. 

A4: No, ROH Article 8-12 provides four grounds for an appeal: (1) assessment of the property exceeds by more than 10 percent the market value of the property, or (2) lack of uniformity or inequality, brought about by illegality of the methods used or error in the application of the methods to the property involved, or (3) denial of an exemption to which the taxpayer is entitled and for which such person has qualified, or (4) illegality, on any ground arising under the Constitution or laws of the United States or the laws of the state or the ordinances of the city in addition to the ground of illegality of the methods used, mentioned in clause (2).

A5: In the event of an appeal by a taxpayer to the boards of review is compromised, or sustained as to any amount of the valuation in dispute, the costs deposited shall be returned to the appellant. Otherwise the entire amount of costs deposited shall be retained by the city.

A6: If this a brand new development created in the last 12-18 months, the parcel may not be in our online data base, download the Form BFS-RPA-M-8-12, complete, print and hand-deliver or mail along with required payment and written signed authorization if applicable to the address below by the January 15 filing deadline.

If this is not a brand new development, the server may be experiencing technical issues. Please report this issue to our office by phone at 808-768-3799 during city business hours or email us at bfsrpmailbox@honolulu.gov to report that the website is malfunctioning. We recommend that you download the Form BFS-RPA-M-8-12, complete, print and hand-deliver or mail along with required payment and written signed authorization if applicable to the address below by the January 15 filing deadline.

Real Property Assessment Division
842 Bethel St Basement
Honolulu HI 96813

**The filing deadline is January 15 – Mail/Courier Services: Notice of Appeal and Payment Cost shall be deemed filed on the date shown by the Postal Service Cancellation Mark stamped upon the envelope or other appropriate wrapper.

A1: ROH § 8-7.1, the director of budget and fiscal services shall cause the fair market value of all taxable real property to be determined and annually assessed by the market data and cost approaches to value using appropriate systematic methods suitable for mass valuation of real property for ad valorem taxation purposes, so selected and applied to obtain, as far as possible, uniform and equalized assessments throughout the county.

Market Data Approach

The market data approach is the process of deriving a value indication for the subject property by comparing similar properties that have recently sold with the property being appraised, identifying appropriate units of comparison, and making adjustments to the sale prices (or unit prices, as appropriate) of the comparable properties based on relevant, market-derived elements of comparison.

The market data approach may be used to value improved properties, vacant land, or land being considered as though vacant when an adequate supply of comparable sales is available. RPAD uses techniques from the cost approach in determining land values for the market data approach.

Cost Approach

The cost approach is based on the understanding that market participants relate value to cost.

Building Value (RCNLD) + Land Value = Total Value by Cost Approach

Building Value

In the cost approach, the value of a property is derived by adding the estimated value of the land to Replacement Cost New Less Depreciation (RCNLD). RCNLD is the current cost of constructing a reproduction or replacement for the improvements and then subtracting the amount of depreciation in the improvements from all causes.

Cost factors are currently determined by Marshall & Swift/Boeckh and applied to building information maintained by the appraiser. Depreciation calculated by the CAMA system is a function of the actual age, effective age, and expected life of the building. The City utilizes Honolulu-specific cost factors established by Marshall and Swift/Boeckh, which is a well established and widely used third party vendor in the building cost factor industry.

Land Value

Market data techniques are used to develop land values of the cost approach. Vacant land sales are preferred when available. In the absence of vacant land sales, the following is done:

1. Subtract building values from each comparable/sale price.
2. Apply adjustments to compensate for differences between comparables and a typical base lot for the subject neighborhood. Examples of adjustments may be made for location, height limitations, easements, and zoning.
3. The most probable price for the subject’s land is considered after adjustments.

A2: Properties are valued at 100% of market value.

A3:
Mass Appraisal
Mass appraisal is defined as the systematic appraisal of groups of properties as of a given date using standardized procedures and statistical testing. Sales data are analyzed and adjustments are made by the appraisers based on what buyers paid in the market. These adjustments are applied to the large populations of properties to estimate the value using a Computer Assisted Mass Appraisal (CAMA) system. RPAD follows the ROH to apply mass appraisal to value all properties for ad valorem taxation purposes to obtain uniform and equalized assessments throughout the county. RPAD appraisers have been continuously and actively trained by International Association of Assessing Officers (IAAO) instructors and its resources.

Individual Appraisal

Individual appraisals are done by a fee appraiser on a single property, for purchasing, refinancing, or estate planning upon lender’s or homeowner’s request. The appraiser typically selects three or more sales to estimate the value. These sales are analyzed and adjustments are made based on what buyers paid. The adjustments are manually applied to estimate the value of the property requested by the client. Fee appraisers typically follow different guidelines to perform their assignments and scope of work.

Mass Appraisal vs. Individual Appraisal

Mass Appraisal		Individual Appraisal
City and County of Honolulu	Client/Intended Users	Lender, Homeowners
Valuation for Ad Valorem Taxation Purposes	Purpose	Purchase, Refinancing, Estate, etc.
October 1st preceding the tax year	Effective Date of Valuation	Inspection date, Date of death
All taxable properties in the C&C of Honolulu	Subject of the Assignment	Client's requested subject property

A1: Except for certain personal information, such as taxpayer’s Social Security number, or telephone number, the real property assessment records are public records and the assessment information is available to the general public.

Real property tax information is subject to public disclosure under the Uniform Information Practices Act (Modified), Chapter 92F (“UIPA”), Hawaii Revised Statutes (“HRS”), and is made available by the City for public inspection both in person and through the City’s real property tax website. This includes information regarding the name of the owner, address of the real property, assessed value, and consideration paid. Such public disclosure provides everyone the ability to ensure equal application of the law and the absence of special favors. Furthermore, the property tax system relies on an assessment process that includes notice and an opportunity to appeal. Access to these records is critical if there is to be a successful appeal since a comparison with comparable lots is often the best way to prove the case.

A2: The City and County of Honolulu’s real property tax is a major revenue source for police, fire protection, emergency services, water safety, parks, refuse and other essential City services.

A3: There is a $300 minimum real property tax. This means that every parcel of taxable real property, for which the computed tax amounts to less than $300, is liable for this minimum real property tax.

A4: Please report to the office in writing or by submitting a Change of Status Form BFS-RPA-M-8-10.1 that the family member has passed and update the mailing address if applicable. If you will be living in the property as your principal residence, file a Claim for Home Exemption Form BFS-RPA-E-8-10.3 with our office on or before September 30th.

A5: At the current moment, RPAD offers the option of online filing for the following forms:

• Claim for Home Exemption
• Change of Status
• Notice of Assessment Appeal to the Board of Review

*During appeal filing period ONLY (December 15 to January 15 for the preceding tax year)

A6: Our Information Guide (this will be a link) addresses the most common questions regarding

• Important Dates
• Locations
• Website Addresses
• Change in Status
• Notice of Assessment
• Exemptions
• Forms
• Continuance of a Home Exemption
• Tax Bill Estimations
• Property Tax Bills

A1: You are entitled to the home exemption if:

1. You own and occupy the property as your principal home ("real property owned and occupied as the owner's principal home") means occupancy of a home in the city with the intent to reside in the city. Intent to reside in the city may be evidenced by, but not limited to, the following indicia: occupancy of a home in the city for more than 270 calendar days of a calendar year; registering to vote in the city; being stationed in the city under military orders of the United States; and filing of an income tax return as a resident of the State of Hawaii, with a reported address in the city;
2. Your ownership is recorded at the Bureau of Conveyances, State Department of Land and Natural Resources, in Honolulu on or before September 30 preceding the tax year for which you claim the exemption. In the case of a lease, the document must indicate that the lessee has a lease for residential purposes for a term of five years or more and will pay all property taxes;
3. You file a claim for home exemption (form BFS-RPA-E-8-10.3) with the Real Property Assessment Division on or before September 30 preceding the tax year for which you claim the exemption.

Property held in a company, such as an LLC, may not receive a home exemption.  Call our office at (808) 768-3799 for more information.

Applications may be submitted by mail, via online, or in person at either of the two real property assessment division’s locations or at any satellite city hall.

Honolulu Office
842 Bethel Street, Basement
Honolulu, HI 96813
PH: (808) 768-3799

Kapolei Office
1000 Uluohia Street, #206
Kapolei, HI 96707
PH: (808) 768-3799

A2: The statutory deadline for the home exemption is September 30, effective for the next tax year beginning on July 1 and ending on June 30. (If the September 30 exemption deadline falls on a Saturday, Sunday, or legal holiday, the deadline is extended to the next succeeding day which is not a Saturday, Sunday, or legal holiday.) Since you missed the September 30 deadline preceding the 2020-2021 tax year, your exemption will take effect for the 2021-2022 tax year.

A3:
Renting the entire property.
If you vacate and rent the entire your property, you will no longer qualify for the home exemption as you no longer occupy the property as your principal residence. To inform us of this change of status, please complete and submit a Form BFS-RPA-M-8-10.1 or online within 30 days after the change, or no later than November 1st*.

*A penalty of $300 per year may be imposed if an exemption recipient fails to report to the assessor within 30days or by November 1st that they are no longer qualified to receive the exemption.

Renting a portion of the property.
If you are renting a room or a portion of your property and still residing in the property as your principal residence, you are still eligible to receive the home exemption. To inform us of this change, file a Change of Status application Form BFS-RPA-M-8-10.1 or online on or before September 30 and answer question “E – Is any portion of this parcel or living unit used for rental or business purposes? Yes. _____ square feet”

A3: Yes, if you rent out your property you will no longer qualify for the Homeowner’s Exemption. To inform us about the change in status of your exemption, please complete and submit form BFS-RPA-M-8-10.1 within 30 days after the change but no later than November 1st.

The Change of Status request form may be submitted by mail, or in person at either of the two real property assessment division’s locations. Or you may file an online request. The Change of Status link can be found along the right pane of webpage.

Honolulu Office
842 Bethel Street, Basement
Honolulu, HI 96813
PH: (808) 768-3799

Kapolei Office
1000 Uluohia Street, #206
Kapolei, HI 96707
PH: (808) 768-3799

A4: Send in a copy of both your Federal and State of Hawaii Income Tax Return (including any Schedule E or Schedule 1) and include 12 months of utility statements for 2 out of the 3 utility companies (Electric, Gas and/or Water) for the year prior to the tax year the exemption was removed as verification that you were occupying the property. Please indicate the Parcel ID/Tax Map Key, Property Address, Contact Information (Name, Phone and/or Email Address) and reason to why you are providing our office with this information.

A5: Yes. You need to provide proof of your date of birth in order to have our system automatically increase your exemption amount based on your age. Beginning with the 2020 assessment (2020-2021 tax year) the basic home exemption for homeowners under 65 will be $100,000. This means that $100,000 is deducted from the assessed value of the property and the homeowner is taxed on the balance. For homeowners 65 years and older the home exemption will be $140,000. To qualify for this exemption, you must be 65 years or older on or before June 30 preceding the tax year for which the exemption is claimed.

Property owners with an existing home exemption, with their date of birth on file, do not need to re-apply for the new exemption amounts. The exemption amounts will automatically increase depending on the age of the homeowner.

A6: Yes, as long as the claimant of the home exemption is 65 years or older on or before June 30th and the Real Property Assessment Division has the claimants date of birth on records as of September 30th prior to the tax year for which the exemption is claimed, the claimant will be eligible for the $140,000 home exemption.

A7: No, the law allows just one (1) home exemption per married couple. However, spouses living separate and apart may receive one-half (1/2) of one (1) exemption on each property. Generally the home exemption amount awarded is determined based on seniority of age when there are two or more applicants.

A8: No, the taxpayer should have filed a home exemption claim as soon as it was discovered that there was no home exemption in place for the property. The ROH do not provide for tax refunds for home exemptions that are not filed.

A9: For changes in ownership or use of your property, it is required that you re-file your exemption. Depending on how your trust is named, there may be questions as to your qualification for exemption. To minimize any questions we might have, it is best that you send in a copy of your trust when you file your exemption.

A10: You can write or email us when you actually rent or sell the property. The owner of any property which has been allowed an exemption has a duty to report to the assessor within 30 days after such owner or property ceases to qualify for such an exemption, but no later than November 1st.

A11: Your client needs to file the home exemption, form BFS-RPA-E-8-10-3 or online.

A12:

• The surviving title holder, beneficiary of the property, trustee or authorized representative needs to notify our office of the passing within 30 days or not later than November 1 of that year. The form BFS-RPA-M-8-10.1 Change of Status form may be used to notify us. The penalty for not notifying us is $300 plus possible rollback penalties from the effective date.
• If you are a surviving title holder residing in the property as your principal home, please contact our office to ensure that a claim for home exemption application in your name is on record.
• If you are the beneficiary of the property and residing in the property as your principal home, you need to file a Claim for home exemption on or before September 30th prior to the tax year for which an exemption is claimed. (If the property is held in a trust – attach a copy of the full trust to your home exemption application).

A13: If you have closed/purchased a property after the Date of Assessment (October 1st of the previous calendar year), the exemption reflected online is the seller’s exemption in which you were grandfathered into for the current tax year.

Your Notice of Assessment mailed on December 15th preceding the tax year (i.e.: December 15th 2021 for the July 1st 2022 to June 30th 2023 tax year) will reflect if your application has been approved/disapproved.

*If you have mailed in your application and would like to confirm receipt of your mailed application, please contact our office at phone: 808-768-3799 or email: bfsrpmailbox@honolulu.gov. Note the filing deadline for exemptions is September 30th preceding the tax year beginning July 1st.

A14: If this is a brand new development created in the last 12-18 months, the parcel may not be in our online data base download the Form BFS-RPA-E-8-10.3, complete, print and hand-deliver or mail along with a picture of any Government Issued ID and trust* (If applicable) to the address below.

If this is not a brand new development, the server may be experiencing technical issues. Please report this issue to our office by phone 808-768-3799 during city business hours or email us at bfsrpmailbox@honolulu.gov to report that the website is malfunctioning. We recommend that you download the Form BFS-RPA-E-8-10.3, complete, print and hand-deliver or mail along with a picture of any Government Issued ID and trust* (If applicable) to:

Real Property Assessment Division
842 Bethel St Basement
Honolulu HI 96813

*For properties held in a Trust, if you are the creator of the trust provide a copy of the “Short-Form Trust/Trust Certification”. If you are the beneficiary of the Trust, provide a copy of the “Full Trust”.

**The filing deadline is September 30th – Mail/Courier Services: Notice of Appeal and Payment Cost shall be deemed filed on the date shown by the Postal Service Cancellation Mark stamped upon the envelope or other appropriate wrapper.

A15:No, the long-term care facility or an adult residential care home needs to be licensed to operate in the State of Hawaii.

A16:The home with the continuance cannot be rented, leased, or sold during the time you are residing at the care home.

A17:Read and fill out the BFS-RPA-E-8-10.3B form in its entirety and submit the completed application and all supporting documents per instructions on the form.

A18:Read and fill out the BFS-RPA-E-8-10.3C form in its entirety and submit the completed application and all supporting documents per instructions on the form.

A19:Yes, a New Claim for Home Exemption needs to be filed with our office once the claimants reoccupy the property as their principal home. Once the building has been demolished, the property is no longer applicable to receive the home exemption as there is no building to award the exemption and for the claimant to live in as their principal dwelling.

A1: The owner will need to submit a written request. The request should contain:

• The parcel ID or TMK
• The site address
• The new mailing address
• State that the address change is for the tax bill or notice of assessment or both
• A phone number in case of questions
• The reason for the change

The Change of Status request form may be submitted by mail, or in person at either of the two real property assessment division’s locations. Or you may file to change the address for your notices of assessment via online. The Change of Status link can be found along the right pane of webpage. Change of address for a tax bill cannot be made online.

A1: How to File: The instructions and Form T-RPT are available at the Treasury Division. You can also request the instructions and form by calling the telephone number listed below.

Where To File:
Tax Relief Section
Department of Budget and Fiscal Services
Treasury Division
715 South King Street, Room 505
Honolulu, HI 96813
PH: (808) 768-3205

A1: For Regular System properties send a copy of your marriage certificate with the Tax Map Key written on it to:

Real Property Assessment Division, Tax Maps Branch
842 Bethel Street, Basement
Honolulu, Hawaii 96813

For Land Court System properties, the name change must be recorded with the Land Court.

A2: Please go to the State Bureau of Conveyances website, then click on Frequently Ask Questions.

A3: You must probate your mother’s will with the court and the court will issue an order to distribute the property. Please contact an attorney. After the will is probated, you should record it with the Land Court (State Bureau of Conveyances). You should also notify the land court that your mother is deceased.

A4: Our website does not have the information you are interested in. Please visit the State of Hawaii’s Bureau of Conveyances Search Site.

The site does not allow you to look at the actual document, but it does have an index that gives you recording information and cost.

Our property search website has the document number for deeds under SALES HISTORY, however, we do not have any information on mortgages or trust agreements. The address I gave you above and here, are under two different jurisdictions (State & County). If you are looking for comparable, the sales history link is the only thing our website has. There are private companies that have the type of information you’re looking for, for a fee.

A5: Send us a copy of the corporate name change on regular system (State Bureau of Conveyances) properties and we will make the change for those properties. A list of tax map keys (from your notice of assessment) will be helpful. For those properties that are under the land court system, you will have to petition the Land Court (State Bureau of Conveyances) to have the name change on record and we should pick it up during our processing. We do miss some documents during our processing so if you have already recorded the name change, please include the document number of the recording. Address your inquiry to:

Tax Maps Branch
842 Bethel Street, Basement
Honolulu, HI 96813

A6: Once your declaration for a CPR (Condominium Property Regime) is recorded at the State Bureau of Conveyances, we will assign Parcel ID numbers (TMKs) to the units. It usually takes about 2 months after the document is recorded. If we have not issued new TMKs at that time, you may contact us at the address below with your recording information.

Tax Maps Branch
842 Bethel Street, Basement
Honolulu, HI 96813

A7: Send us a copy of the corporate name change on regular system properties and we will make the change for those properties. A list of the tax map key numbers (TMKs), which you can get from your notice of assessment, would be helpful. For those properties that are under the land court system, you will have to petition the Land Court to have the name change on record and we should pick it up during our processing. We do miss some documents during our processing so if you have already recorded the name change, please include the document number of the recording.

A8: You must get a lot determination from the City and County of Honolulu’s Department of Planning and Permitting (DPP) and send us a written request for individual TMKs along with a copy of DPP's reply letter. Our address is:

Real Property Assessment Division, Mapping Branch
842 Bethel Street, Basement
Honolulu, HI 96813

A9: The questions you are asking should be asked of the State Bureau of Conveyances which has their contact information. The recording of documents is a State function and our office is a County agency dealing with real property assessments and ownership for real property assessment purposes. 

You do not have to come to our office, since, once a deed is recorded, we normally receive a copy about 1 month later and we take about a month to process it.