Hawaii · Property tax exemptions · Updated Oct 2026
Hawaii property tax exemptions
Homestead, senior, veteran, disability and surviving-spouse breaks in Hawaii: what each one is worth, who qualifies, how to apply and the deadline, in plain English.
$120,000 (Honolulu)homestead exemption
Yessenior break
See the rulesdisabled veterans
See belowhomestead deadline
0.27%median tax rate
Exemptions by group
Every break for one group on one page, with step-by-step instructions and the tools set for that group.
Exemption for Homes of Totally Disabled Veterans (Honolulu, ROH 8-10.5)
Where to apply in Hawaii
Property tax in Hawaii is run entirely by the four counties (Honolulu, Hawaii County, Maui and Kauai). Each county's real property assessment division sets its own exemption amounts and deadlines, and you apply with the county where the home is. The state does not grant property tax exemptions.
In Honolulu (Oahu): $120,000 off the assessed value of your home, or $160,000 if you are 65 or older, for the 2026-2027 tax year. From July 1, 2027 the 65+ amount rises to $180,000 (Ordinance 25-42); the city's web page also announces $140,000 for owners under 65 from that date. A home with the exemption is also taxed in the lower Residential class instead of Residential A. Other counties set their own amounts: on Kauai the home exemption is $220,000, $240,000 at ages 60-69 and $260,000 at 70+.
Who qualifies
You own the home (ownership recorded by September 30) and live in it as your principal home with intent to reside on Oahu, shown for example by living there more than 270 days a year, voting there, or filing a Hawaii resident tax return with that address. One home exemption per person; spouses cannot claim separate homes unless living apart. Homes held by an LLC or corporation do not qualify; trusts can qualify if the settlor or beneficiary lives there.
How to apply
File Form BFS-RP-E-8-10.3 (Claim for Home Exemption) with the Real Property Assessment Division online, by mail or in person (842 Bethel St., Honolulu, or Kapolei office), or at a satellite city hall. Bring government ID showing your date of birth (needed for the 65+ amount) and trust documents if the home is in a trust. Every titleholder who lives there should file.
September 30 before the tax year that starts July 1 (e.g. file by September 30, 2026 for July 2027-June 2028). Report changes in ownership or use within 30 days; a $300 penalty applies if a change is not reported by November 1.
Renewal
One-time. It continues automatically, and the 65+ amount applies automatically if your birth date is on file, until ownership or use changes.
Higher Home Exemption for Owners 65 and Older (Honolulu)
$160,000 instead of $120,000 off the assessed value in Honolulu; $180,000 from the tax year starting July 1, 2027 (Ordinance 25-42).
Who qualifies
Home exemption claimant who is 65 or older on or before June 30 before the tax year, with date of birth on file by September 30.
How to apply
Include proof of birth date with your home exemption claim. If you already have the exemption and your birth date is on file, it increases automatically.
Exemption for Homes of Totally Disabled Veterans (Honolulu, ROH 8-10.5)
Your home is exempt from real property tax except the county minimum tax (and special assessments).
Who qualifies
Veteran who is totally disabled because of injuries received while serving in the U.S. Armed Forces and who owns and lives in the home (alone or jointly with a spouse). Continues for an unmarried widow or widower who keeps living there; a widow or widower may apply even if the veteran never did.
How to apply
File Form BFS-RP-E-8-10.5 in person or by mail with a licensed physician's certificate of disability on the county's form, official ID, and (if applicable) marriage and death certificates.
Real Property Tax Credit for Homeowners (Honolulu, ROH 8-13)
A credit equal to the part of your yearly property tax that is more than 3% of your household's total gross income. Example from the city: income $35,000, tax $2,400, credit $1,350.
Who qualifies
You have a home exemption on the property, no titleholder owns any other property anywhere, and the combined total gross income of all titleholders (taxable and non-taxable, including Social Security and pensions) for 2025 was $80,000 or less.
Income limit
$80,000 combined total gross income of all titleholders for calendar 2025 (for the 2027-2028 tax year).
How to apply
Mail the yearly Real Property Tax Credit application to the Division of Treasury, Tax Relief Section, P.O. Box 135028, Honolulu, HI 96801-5028, with your income documents. Applications are at satellite city halls, state libraries and the Treasury office July through September.
Hawaii's property tax year runs July 1 to June 30, and the exemption deadline (September 30 in Honolulu) is nine months before the tax year starts.
In Honolulu, losing the home exemption can move a home worth more than the Residential A threshold into the higher Residential A tax class, so check that your exemption carried over after you buy.
Honolulu's 65+ home exemption rises to $180,000 on July 1, 2027 (Ordinance 25-42); the city also announces $140,000 for owners under 65 from that date.
Savings estimate for Hawaii
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Hawaii
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Hawaii
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in Hawaii
Is there a homestead exemption in Hawaii?
Yes: the Home Exemption (Honolulu, ROH 8-10.3). In Honolulu (Oahu): $120,000 off the assessed value of your home, or $160,000 if you are 65 or older, for the 2026-2027 tax year. From July 1, 2027 the 65+ amount rises to $180,000 (Ordinance 25-42); the city's web page also announces $140,000 for owners under 65 from that date. A home with the exemption is also taxed in the lower Residential class instead of Residential A. Other counties set their own amounts: on Kauai the home exemption is $220,000, $240,000 at ages 60-69 and $260,000 at 70+. Who qualifies: You own the home (ownership recorded by September 30) and live in it as your principal home with intent to reside on Oahu, shown for example by living there more than 270 days a year, voting there, or filing a Hawaii resident tax return with that address. One home exemption per person; spouses cannot claim separate homes unless living apart. Homes held by an LLC or corporation do not qualify; trusts can qualify if the settlor or beneficiary lives there.
When is the deadline to apply for the homestead exemption in Hawaii?
September 30 before the tax year that starts July 1 (e.g. file by September 30, 2026 for July 2027-June 2028). Report changes in ownership or use within 30 days; a $300 penalty applies if a change is not reported by November 1.
Do I have to reapply for the homestead exemption every year in Hawaii?
One-time. It continues automatically, and the 65+ amount applies automatically if your birth date is on file, until ownership or use changes.
Are there property tax breaks for seniors in Hawaii?
Higher Home Exemption for Owners 65 and Older (Honolulu): $160,000 instead of $120,000 off the assessed value in Honolulu; $180,000 from the tax year starting July 1, 2027 (Ordinance 25-42).
Do disabled veterans get a property tax exemption in Hawaii?
Exemption for Homes of Totally Disabled Veterans (Honolulu, ROH 8-10.5): Your home is exempt from real property tax except the county minimum tax (and special assessments).
Where do I apply for property tax exemptions in Hawaii?
Property tax in Hawaii is run entirely by the four counties (Honolulu, Hawaii County, Maui and Kauai). Each county's real property assessment division sets its own exemption amounts and deadlines, and you apply with the county where the home is. The state does not grant property tax exemptions.
Think your home’s assessed value is too high? An exemption and an appeal are separate: you can do both.
Median effective tax rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax paid divided by the median home value.