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Hawaii Program Eligibility

In Hawaii, unlike most states, property taxes are totally controlled by the four major counties, Honolulu, Maui, Kauai, and Hawaii. Property Tax-Aide features property tax relief programs in each of these four counties.

The information on this page is updated as new information becomes available by the relevant tax agencies.

Home Exemption (Maui County)

The home exemption is a tax relief program that reduces taxable assessed value by $300,000 for the tax year beginning July 1, 2023. When the exemption is approved, the property will be classified as owner-occupied residence, which is taxed at a lower rate.

Application Deadline

The application for the exemption claim must be filed by December 31 of the year preceding the assessment year. The tax change will take effect the subsequent July 1.

Homeowners do not have to file for the exemption annually as long as they meet all the eligibility requirements.

Maui Circuit Breaker Tax Credit

This program provides a credit, up to $8,200, if property taxes exceed 2% of income. The credit is reduced by increments of 20% as value of the home increases.

Application Deadline

For the tax year beginning July 1, 2025 and ending June 30, 2026 Deadline for Filing: December 31, 2024

Honolulu City and County Home Exemption

The home exemption is a tax relief program that reduces taxable assessed value. Residents with a long-term lease may also be eligible. For those eligible who are under the age of 65, the exemption is $120,000. For those 65 or older, the exemption is $160,000. When the exemption is approved, the property is reclassified as Residential Homeowner Class which is taxed for a lower tax rate than other residential properties.

Application Deadline

You file the claim for homeowner exemption with the Real Property Assessment Division (RPAD), Department of Budget and Fiscal Services, City and County of Honolulu, on or before September 30th preceding the tax year for which such exemption is claimed. Once exemption claim is accepted and approved for applied principal home, no additional home exemption filing is required.

Property owners with an existing home exemption, with their date of birth on file, do not need to re-apply for the new exemption amounts. The exemption amounts will automatically increase depending on the age of the homeowner.

Honolulu Real Property Tax Credit for Homeowners

This program provides a credit of property taxes that exceed 3% of income.

Application Deadline

September 30, 2024

County of Hawaii Home Exemption

The home exemption is a tax relief program that reduces taxable assessed value of the home. For homeowners under the age of 60, the exemption is $50,000. The exemption increases for those over 60, in increments of 5 years. For homeowners 60 to 64 years of age, the exemption is $85,000. For those 65 to 69 years of age, it is $90,000. For those 70 to 74 years of age, it is $105,000. For those 75 years of age and over is $110,000.

In addition to the basic exemption amount, an additional exemption of 20 percent of the assessed value of the property is also applied to reduce the net taxable value. The amount of the additional exemption is not to exceed $100,000.

Application Deadline

You must file a claim for home exemption, RP Form 19-71, with the Real Property Tax Division on or before December 31 preceding the tax year for the first half payment or June 30 for the second half payment.

Kauai Home Exemption

A basic home exemption of $220,000 is available to homeowners. For homeowners 60 but not yet 70 the amount is $240,000 and those 70 or older, the exemption is $260,000.

Application Deadline

September 30 preceding the tax year for which the exemption is claimed

The tax change will take effect the subsequent July 1.

Additional Homestead Based on Income (Kaua'i County)

The program provides an additional $120,000 exemption and reduces the Refuse collection fee by 50%.

Application Deadline

September 30th of each year

Very Low-Income Tax Credit (Kaua'i County)

The benefit in Kaua'i County is a credit equal to the taxes that exceed 3% of the eligible income.

Application Deadline

Applications must be filed annually on or before 30 September in the year preceding the year in which the benefit is applied.

Property Tax-Aide has independently selected the property tax relief programs featured on this website that we think are the most relevant and beneficial to older adults. It is not an exhaustive list of all property tax relief programs available in each state. Please consult your local tax agency for a comprehensive listing of property tax relief programs in your area.

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