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 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.
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.
Additional Information & Resources
For more information, please visit the County of Maui Real Property Tax webpage or www.mauipropertytax.com or call (808) 270-7297.
Maui Circuit Breaker Tax Credit
This program provides a credit, up to $6,500, 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 $100,000
- The homeowner’s building is assessed at $800,00 or less
- Property taxes are not delinquent
- Property taxes exceed 2% of your income
Application Deadline
Deadline for Filing: December 31, 2023, for the tax year beginning July 1, 2024, and ending June 30, 2025
Required Documentation
- Prior year’s IRS Tax Account Transcript and Tax Return Transcript
- Circuit Breaker Tax Credit Application
Additional Information & Resources
For more information, please visit the County of Maui Real Property Tax/Circuit Breaker webpage or www.mauipropertytax.com or call (808) 270-7297.
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.
Additional Information & Resources
For more information, please visit the City and County of Honolulu Tax Relief and Forms webpage
Or
Email the Real Property Assessment Division at [email protected] or call them at (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, 2024 – June 30, 2025.
- 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
For the 2024-2025 application, the due date was October 2, 2023
Required Documentation
- For the application for tax year 2024-2025, the prior year’s (2022) IRS Tax Account Transcript and Tax Return Transcript is needed
- If transcript is unavailable, submit pages 1 and 2 of your 2022 1040 Federal Tax Return or pages 1,2, and 3 of your 2022 1040 SR Federal Tax Return.
- Real Property Tax Credit Application
Additional Information & Resources
For more information, please review the Real Property Tax Credit for Homeowners Brochure
Or
Call the tax relief section at (808) 768-3205, or e-mail them at: [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.
Additional Information & Resources
For more information, please visit www.hawaiipropertytax.com
Or call
Hilo phone: (808) 961-8201
Kailua Kona phone: (808) 323-4880
Claim forms are also available at the Real Property Tax Division Hilo Office, Kona Office, or the website at www.hawaiipropertytax.com.
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.
Additional Information & Resources
For more information, please visit the County of Kauai Exemption/Tax Relief Information page
Or call (808) 241-4224
Application can also be filed electronically
You may also download the form here.
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 2024 application the income limit was $96,550.
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.
Additional Information & Resources
For more details, please visit the County of Kauai Exemption/Tax Relief Information page
Or call (808) 241-4224
You may also download an application here.
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 2024 application, the income could not exceed $60,350.
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.
Additional Information & Resources
For more details, please visit the County of Kauai Exemption/Tax Relief Information page
Or call (808) 241-4224
You may also download an application here.
Your Resources
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.