Hawaiʻi County’s Agricultural Tax Programs, Explained: Applying for the Ag Use Programs

A Simple Guide for Big Island Landowners

Farming, ranching, or leasing out your land? Hawaiʻi County’s agricultural programs let qualifying land be taxed on what it produces instead of its market value, which usually means a lower property tax bill. To qualify, your land must be zoned agricultural and actively farmed or ranched.

There are three programs to choose from:

• 10-Year Dedication gives the biggest savings for the longest commitment.
• 3-Year Dedication gives solid savings for a shorter commitment.
• Community Food Sustainability is the most flexible option, with smaller savings.

Once you pick a program, the paperwork follows. Both dedications use one application, Form HCC 19-60 & 19-61. Community Food Sustainability has its own, Form HCC 19-57.1. Most applicants include a farm plan describing how the land is used. Don’t have one? The County offers free fill-in templates for each program.

Leasing to a farmer or rancher? You can still qualify. Include a written lease or agreement with your application. The County also offers an Ag lease template.

Worried your lot is too small? Minimum sizes start at just a quarter acre for intensive farming. Smaller parcels may still qualify with a farm plan.

Were you in the old non-dedicated ag program? The deadline to switch to a new program was September 1, 2026. If you’re not sure your application was received, contact the County soon.

Agricultural programs can make a real difference in what you pay each year in real property tax. If you own ag land on Hawaiʻi Island, check which Ag program your property is in and whether it’s still the right fit. Applications, farm plan templates, and full requirements are at hawaiipropertytax.com, and the County of Hawaiʻi Real Property Tax Division can confirm current details.

This is part two of our tax exemption series. Information on other tax programs are coming in future posts, so stay tuned!

At Salt Water Real Estate, we believe our job doesn’t end when you get the keys. We want you to understand what comes next, too.

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