TMK guide · Land rules
Property tax classes by County
Each County sorts property into classes, and each class has its own tax rate.
In Hawaiʻi the Counties, not the State, tax real property. Each County puts every parcel into a tax class, such as residential, homestead or owner occupied, agricultural, commercial or vacation rental, and its Council sets a rate for each class every year.
The class can follow how the property is used, not only its zoning. Using a home as a short term rental can move it to a higher class.
Class names and rates differ between Counties, so a class on one island may not exist on another.
What the law says, and who keeps it
What the ParcelSheet card shows
The tax class as the County lists it for the lot. Assessed values and the estimated tax are Pro detail.
Who to ask
The County Real Property Assessment office for the island.
See it on a real lot
- TMK 4-4-2-016-063, Kapaʻa, Kauaʻi
- TMK 1-3-3-025-016, Pālolo, Oʻahu
- TMK 3-2-4-024-162, Hilo, Hawaiʻi Island
Checked 2026-10-17. This page explains a term in plain words. It is not legal advice; the County or State office named above decides.
More land rules
- Special Management Area (SMA)
- State Land Use Districts
- FEMA flood zones and what X shaded means
- FIRM panels and LOMAs
- Tsunami evacuation and extreme tsunami zones
- Sea level rise exposure area
- Lava flow hazard zones 1 to 9
- CPR lots (condominium property regime)
- ʻOhana units and accessory dwelling units
- Shoreline setback
- Cesspool conversion (Act 125)
- Important Agricultural Lands (IAL)
- Conveyance tax
- TMK (Tax Map Key)