On October 20, 2025, the City and County of Honolulu passed Ordinance 25-44, which redefines the Residential A and Transient Vacation Unit real property tax tiers. The ordinance introduces a third tier for both classifications and increases the threshold values for each tier.
The new Residential A tiers apply to the net taxable value of the property as follows:
The Honolulu Board of REALTORS® (HBR) has created this centralized resource hub that brings together key forms, guides, and links from the City & County’s Department of Planning and Permitting (DPP) to help REALTORS® and their clients better understand STR registration and renewal requirements.
Whether you're exploring STR opportunities or assisting a property owner, this page simplifies access to the information you need to move forward with confidence and compliance.
The Honolulu Board of Realtors (HBR), the City Affairs Committee, and the Real Property Tax Division have collaborated to bring an exciting new feature to the City and County of Honolulu's Real Property website.
What’s New? There is now a NEW HEADER FIELD on the website that indicates whether a property has a DEDICATION. This update means you no longer have to scroll through multiple pages to find out if a property has a dedication, such as Agricultural, Historical, Long-Term Rental, or others. The dedication is clearly noted on the first page, right under the Assessment section.
The City Affairs Committee recognizes that many of you have questions and concerns regarding Bill 46 - aka “Empty Homes Tax”. We are diligently working to educate the City Council, but WE NEED YOUR HELP! Below is an explanation of Bill 46, its impact, and how members can assist with our next steps!
Summary of Bill 46 (2024)
The Honolulu City Council introduced Bill 46 (2024), which proposes an "Empty Homes Tax" targeting vacant residential properties in the City and County of Honolulu. This supplemental real property tax aims to help alleviate Honolulu's housing affordability crisis and homelessness by encouraging property owners to either rent or sell homes that are sitting vacant.
The bill would impose a substantial additional tax (on top of Res A) on homes deemed “empty” for more than 6 months of the year. The tax would be phased in over three years: 1% of the assessed property value in the first year, rising to 3% by the third year. An indicator of how challenging this bill will be to administer are the 15 qualifying exemptions, including homes undergoing construction, probate cases, medical absences, and military deployments.
