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Home My WebLink AboutAGRICULTURAL VALUES 07142024*Eff 1/1/2026, ** Eff 1/1/2025, Rev 7/2024 Agricultural Assessment Values per Acre Page 1 of 2 AGRICULTURAL CATEGORY Value per Acre Current (in black); Effective 1/1/2025**; 1/1/2026* (italics & in red) Intensive Agriculture - Truck Crops, Nurseries, and Cut Flowers & Foliage Community Food Sustainability – 30% of market value ** 5A Non-dedicated – no longer available (last application accepted 9/1/24) $4,000 Short Term Dedicated (3 Years)* $4,000 5B Long Term Dedicated (10 Years) $2,000 Diversified Agriculture Community Food Sustainability – 30% of market value ** Short Term Dedicated (3 Years)* $4,000 Long Term Dedicated (10 Years) $2,000 Confined Animals, Aquaculture, and Bee-Keeping Community Food Sustainability – 30% of market value ** 5P Non-dedicated – no longer available (last application accepted 9/1/24) $4,000 Short Term Dedicated (3 Years)* $4,000 5Q Long Term Dedicated (10 Years) $2,000 Orchards - Fruit Trees, Nut Trees, and Vine Crops Community Food Sustainability – 30% of market value ** 6A Non-dedicated – no longer available (last application accepted 9/1/24) $3,000 Short Term Dedicated (3 Years)* $3,000 6B Long Term Dedicated (10 Years) $1,500 Feed Crops & Fast Rotation Forestry - Forage & Biomass Crops 7A Non-dedicated – no longer available (last application accepted 9/1/24) $1,000 Short Term Dedicated (3 Years)* $1,000 7B Long Term Dedicated (10 Years) $ 500 Fast Rotation Forestry 7P Non-dedicated – no longer available (last application accepted 9/1/24) $1,000 Short Term Dedicated (3 Years)* $1,000 7Q Long Term Dedicated (10 Years) $ 500 Pasture - Good, Slow Rotation Forestry 8A Non-dedicated – no longer available (last application accepted 9/1/24) $ 420 Short Term Dedicated (3 Years)* $ 420 8B Long Term Dedicated (10 Years) $ 210 Slow Rotation Forestry 8E Non-dedicated – no longer available (last application accepted 9/1/24) $ 420 Short Term Dedicated (3 Years)* $ 420 8F Long Term Dedicated (10 Years) $ 210 *Eff 1/1/2026, ** Eff 1/1/2025, Rev 7/2024 Agricultural Assessment Values per Acre Page 2 of 2 AGRICULTURAL CATEGORY Value per Acre Current (in black); Effective 1/1/2025**, 1/1/2026** (italics & in red) Pasture - Average 8H Non-dedicated – no longer available (last application accepted 9/1/24) $ 120 Short Term Dedicated (3 Years)* $ 120 8I Long Term Dedicated (10 Years) $ 60 Pasture - Poor 8P Non-dedicated – no longer available (last application accepted 9/1/24) $ 28 Short Term Dedicated (3 Years)* $ 28 8Q Long Term Dedicated (10 Years) $ 14 Native Forest, Functional Forest & Successional Forest 4B Native Forest (20 Years) – 50% of lowest Dedicated Ag $ 7 4C Restoration Native Forest (20 Years) $ 7 4D Functional Forest (20 Years) – 2x value of Native Forest $ 14 4F Restoration Functional Forest $ 14 4G Successional Forest (50 Years) - $100 value on entire area dedicated Dwelling/Farm Site Areas Community Food Sustainability – 100% proportional market value** Short Term Dedicated (3 Years) - .25 acre max per site* $ 500 Long Term Dedicated (10 Years) - .25 acre max per site $ 500 Areas with no Active Agricultural/Forestry Use 100% proportional market value Restricted Government (Federal, State, County) Lease 5Z Diversified Agriculture $4,000*** 8Z Pasture $ 420*** *** To receive a lower value per acre, the lessee must submit an application for the long term dedicated agricultural (10 year) program. The dedication must be recorded and the lease remaining must be for a minimum of 5 years for the period the dedication is applicable. The non dedicated agricultural program (referred to as NDA) has been repealed effective 1/1/2028. Per Hawai‘i County Code 19-57, all properties in the NDA program will need a new agricultural program application between 9/2/2024 to 9/1/2025 in order to have a lower agricultural value for 1/1/2026. Due to the overwhelming number of applications expected, the Real Property Tax Division will have until 2027 to review these applications during which time the properties in the NDA program previously will maintain the NDA program value per acre as noted above as long as there is active agricultural use.