Residential Valuation Process &
Notice of Assessment and Board of Review Appeal Process
The Mayor and City Council are working on the
budget to determine tax rates for tax year 2024-2025.
Taxes owed are based on the tax rates and assessed values.
The tax rate multiplied by the assessed value,
equals the amount of taxes due.
Rules of The Boards of Review (BOR) of the City and County of
Honolulu has been adopted on May 3, 2024
A brief informational video of our Residential Market Modeling Process.
Property Records Search
Home Exemption
Change C/O Address
Change Mailing Address
Frequently AskedI inadvertently threw out my new property tax assessment which was just mailed to me. Could I have another one mailed to me?
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
Can I file my appeal via fax or email?
No, an appeal cannot be lodged via facsimile or email. Appeals may be filed in person, by mail, or online using this website during the annual Appeal Period from December 15th to January 15th.
What is the difference between Mass Appraisal and Individual Appraisal?
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 |
How do you go about removing the homeowner's exemption when the home is put up for rental or sale?
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.
I appealed my property assessment and the Board of Review has reduced the assessment. Do I get my appeal deposit back?
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.
