HRS §235-32

How to average your property value

Read the official text at capitol.hawaii.gov ↗

This section explains how to figure the average value of your property for tax purposes. Normally, you average the value at the start and end of the tax period. But the tax director can require you to average monthly values if that better reflects your property's true average.

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The statute, as written — Apportionment; property factor; average value

A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.

The average value of property shall be determined by averaging the values at the beginning and ending of the tax period but the director of taxation may require the averaging of monthly values during the tax period if reasonably required to reflect properly the average value of the taxpayer's property.

Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.