Hawaii (Summary)
NOTE: This section is currently being updated, the information presented here may be different than the current laws.
Tax Type: Current use value based on agricultural production
Description: Varies by County; agricultural land is taxed at a fixed amount per $1,000 assessed value.
Law: Tree Farm Property HRS Sec. 246-10; Sec. 205-2
Objective: "Right to Harvest" program whereby the state will reimburse the landowner if the landowner is unable to harvest timber
Forest Tax Program Requirements
Min/Max Acreage: 10 acres minimum
Min. Stocking Growth: N/A
Forest Management Plan: Management plan approved by the Board of Land and Natural Resources.
Duration of Enrollment: Not less than 20 years
Penalties for Use Change: The deferred or roll back tax shall be based on the difference in assessed value between the highest and best use and the agricultural use of the land, at the tax rate applicable for the respective years.
Program Administration
State: Landowners must submit a management plan to the board of Department of Lands and Natural Resources
County Tax Assessor and Commissioner: N/A
University: N/A
Landowner: N/A
For a more in depth discussion of Hawaii property taxes click here!