Hawaii · Hawaii County · Local exemptions · Updated Oct 2026
Hawaii County, HI property tax exemptions (2026)
The property tax breaks that are set or run locally in Hawaii County, on top of Hawaii’s statewide rules: what each is worth here, who qualifies, where to apply and the deadline.
What is different in Hawaii County
On the Big Island the home exemption is $50,000, but owners 60 and older get a larger age-tiered exemption of $85,000 to $125,000 (80+), and every home with the exemption also gets an extra exemption of 20% of assessed value up to $100,000. Blind, deaf or totally disabled owners get $50,000 more, and veterans rated 100% disabled or 100% unemployable pay only half the minimum tax. Homes with a home exemption used only as the owner's principal residence are taxed in the separate Homeowner class, where assessed value can rise no more than 3% a year until the home is sold.
Apply at
County of Hawaii Real Property Tax Office (Department of Finance)
Phone
808-961-8201
Local breaks
Home Exemption (Hawaii County Code 19-71(a)), Age-based home exemption (HCC 19-71(d)), Additional home exemption (HCC 19-71(f)), Exemption for persons who are blind, deaf and/or totally disabled (HCC 19-75), Homes of disabled or unemployable veterans (HCC 19-73)
Tax year
from January 1, 2023 (Ord. 22-90), from January 1, 2024 (Ord. 23-65), from July 1, 2019 (Ord. 18-88), from Nov. 26, 2014 (Ord. 14-127); no later amendment found, tax years from 2025 (Ord. 24-61, eff. Jan. 1, 2025; amount unchanged at $50,000 since Ord. 22-90)
Where to apply in Hawaii County
County of Hawaii Real Property Tax Office (Department of Finance)
$50,000 off the value of your principal home (totally exempt if the value is $50,000 or less)
Set by
county
Tax year
tax years from 2025 (Ord. 24-61, eff. Jan. 1, 2025; amount unchanged at $50,000 since Ord. 22-90)
Who qualifies
Real property owned (by recorded deed) and occupied as your principal home. Not for corporations, partnerships or companies; one home per taxpayer, certified under penalty of perjury that you have no home exemption anywhere else; married persons get one exemption unless living apart. Long-term (6+ month) rental of part of the home and permitted home occupations do not disqualify the home portion.
How to apply
File a Claim for Home Exemption (RP Form 19-71 in the county's 2020 brochure) with the Real Property Tax Office in Hilo or Kona, with a copy of your driver's license or other proof of age.
Deadline
File by December 31 to get the exemption from the first-half payment, or by June 30 for the second-half payment (HCC 19-68(a)(3), Ord. 04-123; no later amendment found, and the county's 2020 brochure gives the same dates; a mailed claim must be postmarked by the date).
Renewal
One-time while you still qualify; report any change in ownership, use or occupancy within 30 days
Instead of $50,000: $85,000 at ages 60-64; $90,000 at 65-69; $105,000 at 70-74; $110,000 at 75-79; $125,000 at 80 and older
Set by
county
Tax year
from January 1, 2024 (Ord. 23-65)
Who qualifies
Home exemption owner aged 60 or older. Spouses who own jointly or by the entirety get the tier when at least one spouse qualifies each year. Age is counted as of January 1, the assessment date (county 2020 brochure).
How to apply
Provide your date of birth with the home exemption claim.
An additional exemption of 20% of the assessed value, up to $100,000
Set by
county
Tax year
from January 1, 2023 (Ord. 22-90)
Who qualifies
Any property that qualifies for the home exemption under HCC 19-71(a) (the 20% additional exemption has existed since 2005; Ord. 22-90 raised its cap to $100,000).
Exemption for persons who are blind, deaf and/or totally disabled (HCC 19-75)
Up to $50,000 of taxable value of the principal home exempt (does not reduce the minimum tax)
Set by
county
Tax year
from Nov. 26, 2014 (Ord. 14-127); no later amendment found
Who qualifies
Owner who qualifies for the home exemption and is certified blind (20/200 or worse in the better eye with correction, or field of 20 degrees or less), deaf (average loss of 92 dB or worse in the better ear, per the code text), or totally disabled. Certified by a licensed physician (or optometrist/audiologist for blind or deaf); VA or Social Security documentation can substitute.
How to apply
File a disability exemption claim with the physician's certification on the county form at the Real Property Tax Office.
Deadline
By June 30 for the first-half payment or December 31 for the second-half payment (HCC 19-68, 2004 text)
Renewal
No annual refiling for permanent conditions; temporary conditions need annual recertification
Homes of disabled or unemployable veterans (HCC 19-73)
Home exempt from property tax except 50% of the minimum tax (and special assessments)
Set by
county
Tax year
from July 1, 2019 (Ord. 18-88)
Who qualifies
Owner-occupant who is 100% disabled or 100% unemployable (or both) from injuries received on duty with the U.S. Armed Forces, alone or with a spouse; continues for an unmarried widow or widower who keeps owning and living in the home. VA proof of disability or unemployability can replace a physician's certificate.
How to apply
File a disability exemption claim with VA documentation at the Real Property Tax Office.
Deadline
Under HCC 19-68 (2004 text): disability exemptions take effect from the next payment if filed by June 30 (first half) or December 31 (second half). Confirm with the office.
Renewal
While the veteran remains 100% disabled/unemployable
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Hawaii County
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Hawaii County
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 County
What property tax exemptions are there in Hawaii County?
On the Big Island the home exemption is $50,000, but owners 60 and older get a larger age-tiered exemption of $85,000 to $125,000 (80+), and every home with the exemption also gets an extra exemption of 20% of assessed value up to $100,000. Blind, deaf or totally disabled owners get $50,000 more, and veterans rated 100% disabled or 100% unemployable pay only half the minimum tax. Homes with a home exemption used only as the owner's principal residence are taxed in the separate Homeowner class, where assessed value can rise no more than 3% a year until the home is sold. Local breaks here: Home Exemption (Hawaii County Code 19-71(a)); Age-based home exemption (HCC 19-71(d)); Additional home exemption (HCC 19-71(f)); Exemption for persons who are blind, deaf and/or totally disabled (HCC 19-75); Homes of disabled or unemployable veterans (HCC 19-73).
Where do I apply for a property tax exemption in Hawaii County?
County of Hawaii Real Property Tax Office (Department of Finance) Phone: 808-961-8201 Address: 101 Pauahi Street, Suite 4, Hilo, HI 96720. Also: Hawaii County Council, Office of the County Clerk, which publishes the ordinances that set exemption amounts.
When is the deadline to apply in Hawaii County?
Home Exemption (Hawaii County Code 19-71(a)): File by December 31 to get the exemption from the first-half payment, or by June 30 for the second-half payment (HCC 19-68(a)(3), Ord. 04-123; no later amendment found, and the county's 2020 brochure gives the same dates; a mailed claim must be postmarked by the date). Age-based home exemption (HCC 19-71(d)): Same as the home exemption. Additional home exemption (HCC 19-71(f)): Same as the home exemption. Exemption for persons who are blind, deaf and/or totally disabled (HCC 19-75): By June 30 for the first-half payment or December 31 for the second-half payment (HCC 19-68, 2004 text) Homes of disabled or unemployable veterans (HCC 19-73): Under HCC 19-68 (2004 text): disability exemptions take effect from the next payment if filed by June 30 (first half) or December 31 (second half). Confirm with the office.
Do I have to reapply every year in Hawaii County?
Home Exemption (Hawaii County Code 19-71(a)): One-time while you still qualify; report any change in ownership, use or occupancy within 30 days. Age-based home exemption (HCC 19-71(d)): Moves up automatically with age (ask the office) Additional home exemption (HCC 19-71(f)): Automatic. Exemption for persons who are blind, deaf and/or totally disabled (HCC 19-75): No annual refiling for permanent conditions; temporary conditions need annual recertification. Homes of disabled or unemployable veterans (HCC 19-73): While the veteran remains 100% disabled/unemployable.
Do Hawaii’s statewide exemptions apply in Hawaii County too?
Yes. The statewide breaks on our Hawaii page apply here as well, for example Home Exemption (Honolulu, ROH 8-10.3), Higher Home Exemption for Owners 65 and Older (Honolulu) and Exemption for Homes of Totally Disabled Veterans (Honolulu, ROH 8-10.5). This page adds what Hawaii County sets or runs itself.
Good to know in Hawaii County
Hawaii County taxes homes with a home exemption that are used only as the owner's principal residence in a separate 'Homeowner' class (HCC 19-53(e)); residential properties without a home exemption valued over $2,000,000 fall into higher residential tier rates (three tiers since 2026, Ord. 26-23).
In the Homeowner class the assessed value can rise no more than 3% per tax year until the parcel is sold (HCC 19-53(g), as amended by Ord. 26-08).
Median effective tax rate for Hawaii County: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, county figures as published by Tax Foundation. The rate is property taxes paid divided by home value.