Homeowners and renters are missing out on millions of dollars in tax relief. Use the resources below to learn more.
Hawaii
You may be eligible to receive money back
Hawaii Program Overview
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 and reclassifies property for tax rate purposes into the Owner-occupied class, which is taxed at a lower rate.
Eligibility
- The owner must occupy the Maui property home for more than 270 days a year as their principal home.
- Owner must file a State of Hawaii income tax as a resident of Maui, using the Maui address, even if not required by the state to file one. The return must be filed each year
- Ownership of the property must be duly recorded at the state Bureau of Conveyances.
- The property taxes are not delinquent.
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.
Required Documentation
- For verification, a copy of a state driver’s license or ID card or government ID must be submitted.
Resources & How to Apply
Apply: File an application with the Real Property Assessment Division (RPAD). To ensure your claim is received, the RPAD recommends that you email your Home Exemption Form along with proof of verification to [email protected].
Residents may elect to mail their form to the Real Property Assessment Division at:
110 ‘Ala’ihi Street
Suite 110
Kahului, HI 96732
More Information: Visit www.mauipropertytax.com or call 808-270-7297.
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.
Eligibility
- Have been granted a home exemption on property for at least five (5) out of the prior six (6) tax years
- Total income does not exceed $126,000. The total household income is the gross income, as defined by the Internal Revenue Service, of a household for the year preceding the tax year in which an application for circuit breaker tax credit is filed.
- The homeowner’s gross building value is assessed at $1,300,000 or less. (You can find your building value information on the property assessment notice mailed to you, or you may contact Real Property Assessments at (808) 270-7297).
- Property taxes on the property should not be delinquent for more than one (1) year from the date the application is filed.
- Property taxes exceed 2% of your income
Application Deadline
For the tax year beginning July 1, 2026, and ending June 30, 2027, the deadline for filing is December 31, 2025.
Required Documentation
- Prior year’s IRS Tax Account Transcript and Tax Return Transcript
- Circuit Breaker Tax Credit Application
Resources & How to Apply
Apply:
Download and complete the Circuit Breaker Tax Credit Application and mail to:
ACCOUNTS RECEIVABLES AND TAX RELIEF SECTION
110 ‘Ala’ihi Street, Suite 108
Kahului, Hawai’i 96732
More Information:
For more information, please visit the County of Maui Real Property Tax/Circuit Breaker webpage.
Questions:
Direct questions to [email protected] or call (808) 270-7697.
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.
Eligibility
- The owner/lessee must occupy the Honolulu property as their principal home for more than 270 days a year.
- For lessees, the lease must have a term for 5 or more years and lessee agrees to pay all real property taxes during the term of the lease
- Owner/lessee must file a State of Hawaii income tax as a resident of Honolulu using the Honolulu address.
- Ownership of the property or lease must be duly recorded at the State Bureau of Conveyances.
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.
Required Documentation
- Present proof of age in person, such as the applicant’s driver’s license, state identification, birth certificate, or other government or legal document, or photocopy of such proof, if applying by mail.
Resources & How to Apply
How to File:
1. File your Home Exemption Form online at www.realpropertyhonolulu.com. Click on the “Home Exemption” icon, and a receipted copy of the claim will be emailed to the email address provided.
2. Hand deliver with supporting documents to Real Property Assessment Division (“RPAD”), Satellite City Halls, or mail via First Class Mail, Certified Mail, Registered Mail or Certificate of Mailing to: RPAD, 842 Bethel Street, Basement, Honolulu, HI 96813, or 1000 Uluohia Street, #206, Kapolei, HI 96707. Hand-deliveries will receive receipted copies as proof of filing. For a receipted copy, submit with a self-addressed envelope with sufficient postage.
More Information: Visit www.realpropertyhonolulu.com or call 808-768-3799.
Honolulu Real Property Tax Credit for Homeowners
This program provides a credit of property taxes that exceed 3% of income.
Eligibility
- You must have a home exemption in effect on the property at the time of application and during the tax year July 1, 2026 – June 30, 2027.
- Home must be the principal primary residence
- This home is the only property the owners own.
- Total household income in the prior year does not exceed $80,000
- Property taxes are not delinquent
- Property taxes exceed 3% of your income
Application Deadline
Filing season: July 1 – September 30th each year.
Required Documentation
- If you filed a Federal Tax Return for 2024, then you’ll need to provide your 2024 Tax Return Transcript, or Page 1 and 2 of your 1040 Federal Return or Pages 1, 2, and 3 of your 1040-SR Federal Return if unable to obtain transcript.
- 1099R with a box 7 code of G or 6 if you rolled-over a portion of IRA or Annuity distribution.
- W2 for 2024 (If you worked in 2024 and received a W2)
- You may be asked to provide any other income document to verify your income
Resources & How to Apply
Apply: Complete and download the Real Property Tax Credit Application and mail to: City and County of Honolulu Division of Treasury, Tax Relief Section P O Box 135028 Honolulu, HI 96801-5028.
More Information: Review the Real Property Tax Credit Brochure, call the tax relief section at (808) 768-3205, or e-mail [email protected].
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.
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.
Eligibility
- The owner must occupy the Hawaii County property home for more than 200 days a year as their principal home.
- For a lessee, the term of the lease must 10 years or longer and requires them to pay the property taxes.
- Owner must file a State of Hawaii income tax as a resident of Honolulu using the Honolulu address.
- The deed or lease must be recorded with the state Bureau of Conveyance.
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.
Required Documentation
- Present proof of age in person, such as the applicant’s driver’s license, state identification, birth certificate, or other government or legal document, or photocopy of such proof if applying by mail
- You will need to know the map key/parcel ID of your property.
Resources & How to Apply
Apply: Deliver, fax, email, or mail claim form with supporting documentation to:
Fax: 808-961-8415 Real Property Tax Division Aupuni Center 101 Pauahi Street, Suite No. 4 Hilo, HI 96720
Email: [email protected]
Fax: 808-327-3538 Real Property Tax Division West Hawai’i Civic Center 74-5044 Ane Keohokalole Hwy Bdlg. D 2nd Flr. Kailua-Kona, HI 96740
More Information: Visit www.hawaiipropertytax.com, review the Home Exemption Program Brochure, or call Hilo phone: (808) 961-8201; Kailua Kona phone: (808) 323-4880.
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.
Eligibility
- The owner must occupy the Kauai County property home for more than 271 days a year as your principal home.
- Owner must file a State of Hawaii income tax as a resident of Kauai, using the Kauai address.
- The program may also be available to long-term lessees (with a 15-year lease or more). Check with the county if you can apply.
Application Deadline
September 30 preceding the tax year for which the exemption is claimed
The tax change will take effect the subsequent July 1.
Required Documentation
- Present proof of age in person, such as the applicant’s driver’s license, state identification, birth certificate, or other government or legal document, or photocopy of such proof if applying by mail
- You will need to know the map key/parcel ID of your property.
Resources & How to Apply
Apply: File a claim for home exemption (Form P-3) with the Real Property Assessment Division online by creating an account. Or, mail the form to: 4444 Rice Street, Suite A-454 Līhu‘e, Hawai‘i 96766.
More Information: Visit the County of Kauai Exemption/Tax Relief Information page or call (808) 241-4224.
Additional Homestead Based on Income (Kaua'i County)
The program provides an additional $120,000 exemption and reduces the Refuse collection fee by 50%.
Eligibility
- Must qualify for the home exemption
- Gross income of all owners-occupants cannot exceed 80% of the Kauai median household income. For the 2025 application the income limit was $104,200.
Application Deadline
September 30th of each year
Required Documentation
- Proof of income including the filed state of Hawaii income tax return and the Federal return 1040/1040-SR.
- If not required to file any return a signed affidavit can be submitted along with a Social Security Benefit (SSA-1099) and pension and any other year end statement of income.
Resources & How to Apply
Apply: head to the “Take the Next Step” section to access forms. If an application form isn’t available, you’ll find a link to the taxing authority’s contact page for help.
More Information: Visit the County of Kauai Exemption/Tax Relief Information page or call (808) 241-4224.
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.
Eligibility
- Homeowners must have a current home exemption.
- The household income cannot exceed 50% of the Kauai median household income. For the 2025 application, the income cannot exceed $66,450.
Application Deadline
Applications must be filed annually on or before 30 September in the year preceding the year in which the benefit is applied.
Required Documentation
- Proof of income, including the state of Hawaii income tax return and the Federal return 1040/1040-SR.
- If not required to file any return, a signed affidavit can be submitted along with a Social Security Benefit (SSA-1099) and pension and any other year end statement of income.
Resources & How to Apply
Apply: head to the “Take the Next Step” section to access forms. If an application form isn’t available, you’ll find a link to the taxing authority’s contact page for help.
More Information: Visit the County of Kauai Exemption/Tax Relief Information page or call (808) 241-4224.
Take the Next Step
Take the first step toward property tax relief — use the resources below to find application links or contact your local tax authority for help.
Your state accepts digital and mailed applications
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.