The City and County of Honolulu's Real Property Assessment Division has prepared the 2019 real property notice of assessments applicable to the 2019-20 tax year.  

On December 15, 2018, the city distributed approximately 295,000 notices via the United States Postal Service or by email (for those who have subscribed to electronic delivery).

The aggregate assessed valuation of all real property on O'ahu increased from $257.99 billion to $275.46 billion, indicating an approximate increase of 6.8 percent. The city said newer residential subdivisions, recently built condominiums, and the robust markets of the commercial, industrial, and hotel and resort classifications, contributed to the increase.

The assessment notice is not a tax bill, rather a notice that provides the property's ID/TMK, assessed value, tax classification, applied exemption amount, applicable special assessment, and net taxable value. 

All 2019 assessed values reflect the value of real property in their entirety (fee simple) as of October 1, 2018, and are derived from sales of similar property through June 30, 2018.

Information stated on the Real Property Notice of Assessment is used to determine the real property tax bill amount. The property's net taxable value stated on the assessment notice is taxed per $1,000 of value at the property's applicable classification tax rate. The classification tax rate is set by the City Council in June 2019. The tax bill will be mailed in July 2019.  

Property owners who wish to dispute their real property assessment may file an appeal until January 15, 2019.  Hand delivered appeals must be received and accepted by 4:30pm on January 15, 2019.  If the appeal is mailed, it must be postmarked by a government postal service on or before January 15, 2019.  Appeals filed online at www.realpropertyhonolulu.com must be completed by 11:59pm, January 15, 2019.  A $50.00 deposit for each appeal is required.  Make checks payable to City and County of Honolulu.  Enclose a self-addressed stamped envelope with your appeal application to receive a receipted copy of the appeal.  An appeal cannot be lodged by facsimile transmission or via email. 

In an effort to expedite the appeal process and to minimize the wait time for a Board of Review hearing date, appellants should submit any evidence and supporting documentation to the Real Property Assessment Division with the appeal form or shortly thereafter.  If you are submitting evidence separately from the appeal form, please include the name of the appellant, Parcel ID/TMK, year of the appeal, and contact information such as phone number, mailing address, and email address to either office.

Visit www.realpropertyhonolulu.com for links to search real property records, pay property taxes electronically, file a home exemption claim, report exemption status changes, file an appeal to the Board of Review, and download forms. Property owners may also register to receive their real property assessment notices via email. Property owners who reside in their property are encouraged to file a home exemption claim, if they have not already done so.

Property owners who have not received their 2019 Assessment Notice by December 31, 2018, are advised to call (808) 768-7000 or visit an office.