Why is there no city of Honolulu?

Hawaii is the only U.S. state with no incorporated municipalities. The entire island of Oahu is governed by one entity — the City and County of Honolulu — which functions as both a city and a county. There are no separate city councils, town boards, or municipal governments for Honolulu, Kailua, Pearl City, Mililani, or any other community on Oahu. What the Census Bureau calls "Honolulu" is a census-designated place used for statistical purposes, not a government.

What is the home exemption and how do I file for it?

The home exemption reduces the assessed value of your primary residence by $120,000 (under age 65) or $160,000 (age 65 and older), and places the property in the lower Residential tax class at 0.35% rather than the Residential A rate. File with RPAD by September 30 preceding the tax year. You can file online at honolulupropertytax.com or in person at 842 Bethel Street. You must show you are registered to vote in Honolulu, file Hawaii state taxes as a resident, or occupy the home at least 270 days per year.

How do I appeal my Honolulu County property tax assessment?

Assessments are published December 15. File your appeal with the Honolulu Board of Review between December 15 and January 15 at honolulupropertytax.com or in person at RPAD. Gather comparable sales data for properties similar to yours. The Board of Review hears evidence from both sides. If unsatisfied, appeal next to the Hawaii Tax Appeal Court.

What is the difference between Land Court and regular system property in Hawaii?

Hawaii operates two title systems. Land Court properties have been judicially adjudicated and carry a certificate of title registered with the Land Court. Regular system (Bureau of Conveyances) properties are recorded through the state's conveyancing bureau. Both are valid forms of ownership but transfer differently — Land Court instruments must be processed through the Land Court, adding a step. If you own or are buying property on Oahu, your title company or attorney will identify which system your parcel is in.

Does Hawaii have a state estate tax?

No. Hawaii has no state estate tax and no state inheritance tax. Estate transfers are subject only to federal estate tax, which applies above the federal exemption (currently over $13 million per individual). Despite Hawaii's high property values, estate planning here is primarily about avoiding probate — through TOD deeds, beneficiary designations, and trusts — rather than minimizing state tax.

Where is the Honolulu County probate court?

The Probate Division of the First Circuit Court, 777 Punchbowl Street, Honolulu, HI 96813. Phone: 808-539-4400. Hawaii uses the Uniform Probate Code (HRS Chapter 560), which provides flexible administration options.

Honolulu County - County Offices

Emergency & Disaster

EMERGENCY & DISASTER MANAGEMENT

Office: Honolulu Police Department – 801 South Beretania Street, Honolulu, HI 96813 | (808) 529-3111. Hours: Mon-Fri 8 AM-5:30 PM (administrative; patrol operates 24/7). ⚠️ Current Chief leadership in transition – Chief Joe Logan retired July 2025, with Deputy Chief Rade K. Vanic serving as interim chief; confirm current permanent chief via honolulupd.org. Department covers the entire island of O’ahu (coextensive with the City and County of Honolulu), roughly 600 square miles, with over 900,000 residents.

Notes: For an active emergency, call 911. Honolulu is the state capital and Hawaii’s largest county by population (roughly 1,000,000 residents). Oahu carries genuine tsunami risk – the 1946 and 1960 tsunamis affected the island, and the Pacific Tsunami Warning Center is headquartered on Oahu. Wildfire risk on the island’s leeward coast was highlighted by fires in August 2023.

About Honolulu County

Heritage | Honolulu is the capital and largest city of Hawaii — a global metropolis in the mid-Pacific; ‘Iolani Palace (the only royal palace on U.S. soil — home of King Kalākaua and Queen Lili’uokalani; site of the illegal overthrow of the Hawaiian Kingdom in 1893; beautifully restored); the Bishop Museum (the premier repository of Hawaiian and Pacific cultural heritage in the world); Chinatown (Honolulu’s historic multicultural quarter — restaurants, galleries, lei shops, nightlife); the Mission Houses Museum; the Kamehameha the Great statue facing Ali’iolani Hale Outdoors | Waikīkī (the world’s most famous beach resort district); Diamond Head (Le’ahi — the iconic volcanic crater and state monument; excellent hiking; panoramic views); Hanauma Bay Nature Preserve (world-class snorkeling in a protected volcanic bay); the Nā Pali-Kona Forest Reserve; Koko Head Crater Trail; the Ko’olau Range (dramatic pali — cliffs — running along the windward coast); Lanikai Beach (consistently rated among the world’s best beaches); the North Shore (Sunset Beach, Pipeline — the world’s most famous surfing coast); Pearl Harbor National Memorial (USS Arizona Memorial — one of the most visited historic sites in the United States); Nuuanu Pali Lookout Notable | Pearl Harbor and the USS Arizona Memorial (December 7, 1941 — the attack that brought the United States into World War II; an enormously moving national memorial); Honolulu International Airport / Daniel K. Inouye International Airport (the primary gateway to Hawaii — one of the busiest airports in the United States); University of Hawaii at Mānoa (the flagship UH campus; home of the Rainbow Warriors; strong marine biology, astronomy, Pacific Island studies, and Asian languages programs); the Honolulu Museum of Art; ARTS at Marks Garage; Aloha Stadium; the Hawaii Convention Center; the Ala Moana Center (one of the largest open-air shopping centers in the world); Honolulu is the most isolated major city on earth — roughly 2,400 miles from the U.S. mainland; tourism is by far the dominant economic driver; the military presence (Pearl Harbor Naval Station, Hickam Air Force Base / Joint Base Pearl Harbor-Hickam, Schofield Barracks, Fort Shafter) is enormous; Dole Plantation; Polynesian Cultural Center (La’ie) Library | Hawaii State Public Library System — Oahu branches | (808) 586-3500 | librarieshawaii.org

Property Tax

Honolulu County’s Real Property Assessment Division (RPAD) handles all property assessment on Oahu. Because Hawaii has no cities, there is no city property tax – only the county tax, which is the sole local property tax on all Oahu real estate.

How Honolulu property tax works

Hawaii does not use a fixed assessment ratio like Connecticut’s 70 percent rule or Missouri’s 19 percent residential ratio. RPAD assesses property at full market value as of October 1 of each year, and the county council sets the tax rate applied per $1,000 of net taxable assessed value. The fiscal year runs July 1 through June 30, so a fiscal year 2025-2026 tax bill covers the period from July 1, 2025 through June 30, 2026.

Property classifications and rates

Honolulu taxes property based on classification – not just value. The 10 classes include Residential, Residential A (non-owner-occupied over $1M), Hotel/Resort, Commercial, Industrial, Agricultural, Preservation, Vacation Rental, Bed and Breakfast, and others. The rates differ significantly between classes, which matters enormously for Oahu’s large investment and vacation rental property sector.

For fiscal year 2025-2026:

Residential (owner-occupied with home exemption): $3.50 per $1,000 of net assessed value (0.35%) – one of the lowest effective rates in the nation for owner-occupied homes.

Residential A (non-owner-occupied over $1M, or no home exemption filed): $4.00 per $1,000 on the first $1,000,000 of value; $11.40 per $1,000 on value above $1,000,000. This tiered structure makes Honolulu significantly more expensive for investment properties and second homes than the headline Residential rate suggests.

Transient Vacation Rental: $9.00 per $1,000 (up to $800,000); $11.50 per $1,000 above $800,000. The county has aggressively used tax classification to discourage short-term rentals that remove housing stock from long-term occupancy.

The home exemption: the most important deadline for Oahu homeowners

The home exemption is the single most valuable property tax benefit for Oahu owner-occupants. Filing it places a primary residence into the Residential class (0.35% rate) and deducts a set amount from assessed value:

Under age 65: $120,000 deduction from assessed value.

Age 65 and older: $160,000 deduction from assessed value.

The home exemption must be filed with RPAD by September 30 preceding the tax year. A homeowner who misses this deadline loses the exemption for that year and pays the significantly higher Residential A rate instead. Proof of primary residence includes voter registration in Honolulu, Hawaii state income tax return as a resident, or occupancy of at least 270 days per calendar year. Military personnel stationed in Honolulu under orders also qualify.

A homeowner who files the exemption once does not need to refile each year as long as their circumstances remain the same.

How to appeal your assessment

Assessments are published each December 15. Property owners who believe their assessed value is too high have a narrow window to appeal:

Step 1: Review your Notice of Assessment when published December 15. Compare your assessed value to recent comparable sales in your area.

Step 2: File an appeal with the Honolulu Board of Review between December 15 and January 15. Appeals may be filed in person, by mail, or online through the RPAD website at honolulupropertytax.com. The Board of Review is a three-member panel that hears evidence from the property owner and RPAD and issues a written determination.

Step 3: If not satisfied with the Board of Review decision, appeal to the Hawaii Tax Appeal Court, a specialized division of the Hawaii Circuit Court system that handles property tax disputes statewide.

Property tax payment schedule

Honolulu taxes are due in two equal installments each fiscal year. The first installment (covering July 1 through December 31) is due August 20. The second installment (covering January 1 through June 30) is due February 20. Owners may pay the full year at the first billing if preferred.

OWNWELL CTA: Oahu property values are among the highest in the nation. The home exemption deadline is September 30 – missing it means paying Residential A rates rather than the 0.35% Residential rate. Appeal your assessed value each January if it doesn’t reflect market conditions. Ownwell manages Honolulu County appeals with no upfront cost – you pay only if you save.

LINK CLUSTER: Honolulu RPAD property search, Home exemption filing Honolulu, Honolulu Board of Review appeal, Hawaii Tax Appeal Court, Residential A rate Honolulu, Vacation rental tax classification Oahu, Pay Honolulu property taxes online hnlpay.com, Property assessment October 1 deadline, Honolulu property tax due dates August 20 February 20, Comparable sales appeal Honolulu

Courts & Legal

Hawaii operates a unified state court system – there are no county courts. All courts on Oahu are state courts:

The First Circuit Court serves Honolulu County (Oahu) and handles felony criminal, major civil, family, and probate matters. It is located at 777 Punchbowl Street, Honolulu.

The First Circuit District Court handles misdemeanors, small claims, and traffic matters for Oahu.

The Hawaii Tax Appeal Court is a specialized division handling property tax appeals statewide, including Honolulu County.

The Hawaii Land Court handles title registration and adjudication for properties in the Land Court system statewide.

Because there are no municipal governments, there are also no municipal courts on Oahu. All criminal and civil matters flow through the state court system.

Probate in Honolulu County

Probate matters – wills, estates, guardianships, conservatorships, and trusts – are handled by the Probate Division of the First Circuit Court at 777 Punchbowl Street, Honolulu. Call 808-539-4400.

Hawaii probate is governed by the Hawaii Uniform Probate Code (Hawaii Revised Statutes Chapter 560), which Hawaii adopted in a form that generally follows the Uniform Law Commission’s model. Hawaii probate tends to be somewhat less formal than in many states; the HUPC provides for supervised and unsupervised administration, allowing personal representatives significant flexibility in many estates.

Hawaii offers a simplified small estate process (HRS § 560:3-1201) when a decedent’s net estate is below a statutory threshold. A successor may collect assets using an affidavit without formal probate proceedings. Confirm the current threshold with a Hawaii probate attorney.

Hawaii has no state estate tax and no state inheritance tax. All estate transfers in Hawaii are subject only to federal estate tax, which applies above the federal individual exemption threshold (currently over $13 million under current federal law, subject to congressional action). This makes Hawaii surprisingly estate-tax-friendly for a high-cost, high-wealth jurisdiction.

Courts Directory

Court	Type	Phone	Address
First Circuit Court (Civil/Criminal/Probate)	Major civil, felony criminal, family, probate	808-539-4400	777 Punchbowl St, Honolulu, HI 96813
First Circuit District Court	Misdemeanors, small claims, traffic	808-538-5100	1111 Alakea St, Honolulu, HI 96813
Hawaii Tax Appeal Court	Property tax appeals statewide	808-539-4780	777 Punchbowl St, Honolulu
Honolulu Police Department (HPD)	Law enforcement	808-529-3111 (non-emergency)	801 S. Beretania St, Honolulu, HI 96813

Probate & Estate

Losing someone and having to deal with courts and paperwork at the same time is hard. This section won’t make that easier, but it should tell you what to expect, what it costs, and where to go – so at least you’re not walking in blind.

Where to go

Circuit Court of the First Circuit, Estate & Probate Branch
777 Punchbowl Street, Honolulu, HI 96813
(808) 539-4399

Honolulu County covers the island of Oahu and the Northwestern Hawaiian Islands. It’s Hawaii’s most populous county by far, home to the state capital.

Step 1: figure out which path applies

Hawaii probate is governed by the Hawaii Uniform Probate Code (Hawaii Revised Statutes Chapters 560–565). There’s no separate “probate court” – the Circuit Court handles it through its Estate & Probate Branch. Three main paths:

Small Estate Affidavit (Affidavit for Collection of Personal Property, HRS § 560:3-1201) – if the decedent’s gross estate (excluding motor vehicles) is $100,000 or less and no real property requires a court-ordered title transfer. Available 30 days after death. No court filing needed – the signed, notarized affidavit is presented directly to whoever is holding the property (bank, etc.). Motor vehicles can often be transferred separately through motor vehicle registration, outside the $100,000 calculation.
Summary Administration (HRS § 560:3-1205) – a simplified court process for estates within the same $100,000 threshold; doesn’t skip the court entirely like the affidavit does, but moves faster and costs less than full probate.
Informal Probate – the most common track for uncontested estates. Handled by the court registrar (a non-judicial officer) without a hearing; appointment is typically granted within 5-7 business days.
Formal Probate – required when the estate is contested, the will is disputed, or complexities demand judicial oversight. Requires a hearing before a judge.

Step 2: which formal/informal path

Hawaii is a Uniform Probate Code (UPC) state, so its terminology and structure differ from many other states:

For informal probate with a will: file Form 4-2 (Application for Informal Probate of Will and Appointment of Personal Representative). Review Form 4-1 (Informal Probate Information Sheet) first for instructions. Filing fee: $100.
For formal probate: file a Petition for Probate. Filing fee: $100.
Both are filed with the Circuit Court in the circuit where the decedent was domiciled – for Honolulu County residents, that’s the First Circuit.

If formal or informal probate is needed

Determine domicile and file with the correct circuit court – First Circuit for Oahu residents.
File the appropriate application or petition (Form 4-2 for informal with a will; a Petition for Probate for formal proceedings or intestate estates).
Under informal proceedings, the registrar reviews and issues a Statement of Informal Probate and Letters without a hearing. Under formal proceedings, a judge holds a hearing.
The personal representative must formally accept the appointment and may need to post a bond, depending on the will’s terms or court order.
Once appointed, the court issues Letters Testamentary (with a will) or Letters of Administration (without one). Obtain several certified copies.
Publish notice to creditors in a newspaper of general circulation in the county; Hawaii requires a 4-month creditor claim period from the date of first publication (HRS § 560:3-801).
Mail notice to all heirs, beneficiaries, and interested parties.
Marshal assets, obtain an EIN, open an estate account, pay valid debts and expenses, and file any required inventory.
Distribute remaining assets per the will or Hawaii’s intestacy statutes, then close the estate.

What it costs

Hawaii is one of the few states with its own state estate tax, on estates exceeding approximately $5.49 million (2025/2026 threshold), with rates from 10% to 20%. This is separate from probate itself but matters for larger estates.
Filing fees for informal or formal probate petitions are $100.
Publication costs for creditor notice are separate, typically in the range of a few hundred dollars depending on the newspaper.
Personal representatives are entitled to “reasonable compensation” under HRS § 560:3-719 – there’s no fixed statutory percentage; the court assesses reasonableness based on estate complexity, time, skill, and results (as a rough benchmark, a $1,000,000 estate might yield an executor commission of roughly $25,000).
Attorney fees are also reviewed for reasonableness and are typically billed hourly; the court can review fees on petition.
The Small Estates Division, where available, may charge around 3% of asset value plus court filing and newspaper publication fees.

Probate filings, estate administration, and guardianship matters are handled by the following office(s):

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