Hawaii · Honolulu City · Local exemptions · Updated Oct 2026
Honolulu City, HI property tax exemptions (2026)
The property tax breaks that are set or run locally in Honolulu City, on top of Hawaii’s statewide rules: what each is worth here, who qualifies, where to apply and the deadline.
What is different in Honolulu City
Oahu is the City and County of Honolulu, which sets its own exemptions: a $120,000 home exemption ($160,000 at 65+) for the 2026-27 tax year, rising to $140,000 ($180,000 at 65+) from July 1, 2027. Homes with the exemption are also taxed in the lower Residential class instead of Residential A. Honolulu adds a $25,000 exemption for blind, deaf or totally disabled owners, a full exemption for totally disabled veterans, and a yearly credit that caps tax at 3% of income for owners earning $80,000 or less.
Apply at
City and County of Honolulu, Real Property Assessment Division (Department of Budget and Fiscal Services)
Phone
808-768-3799
Local breaks
Home Exemption (ROH 8-10.3), Higher home exemption at age 65 (ROH 8-10.3(d)), Exemption for homes of blind, deaf or totally disabled persons (ROH 8-10.7); also persons with Hansen's disease (8-10.6), Exemption for homes of totally disabled veterans (ROH 8-10.5), Real Property Tax Credit for Homeowners (ROH 8-13)
$120,000 off the assessed value of your principal home for the tax year July 1, 2026 - June 30, 2027; $140,000 for tax years from July 1, 2027 (Ordinance 25-43).
You own the home (deed recorded) and live in it as your principal home by September 30 before the tax year. No exemption for corporations, partnerships or companies; one home exemption per taxpayer; spouses cannot claim separate homes unless living apart (then half each). Trusts qualify when the settlor (or, after the settlor's death, the beneficiary) lives there.
How to apply
File Form BFS-RP-E-8-10.3 online, by mail (with a self-addressed stamped envelope) or in person at the Honolulu or Kapolei RPAD office. Each titleholder living there should file. Bring government ID with date of birth; trust documents if the home is in a trust.
Exemption for homes of blind, deaf or totally disabled persons (ROH 8-10.7); also persons with Hansen's disease (8-10.6)
$25,000 off the taxable value of property you own, on top of the home exemption
Set by
city
Tax year
2026-27 (form rev. 12/2025)
Who qualifies
Owner who is blind (20/200 or worse in the better eye with correction, or a field of 20 degrees or less), deaf (average loss of 82 dB or worse in the better ear), or totally and permanently disabled so as to be unable to engage in any substantial gainful work.
How to apply
File Form BFS-RP-E-8-10.6/7 with a physician-certified State Form N-172, in person or by mail to the Honolulu or Kapolei RPAD office.
Exemption for homes of totally disabled veterans (ROH 8-10.5)
Home is exempt from real property tax (special assessments still apply)
Set by
city
Tax year
2026-27 (form rev. 08/2026)
Who qualifies
Veteran totally disabled by injuries received while serving in the U.S. Armed Forces 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(er) 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 city form, official ID, and marriage/death certificates if applicable.
Real Property Tax Credit for Homeowners (ROH 8-13)
A credit for the part of your yearly property tax above 3% of all titleholders' combined total gross income (city example: income $35,000, tax $2,400, credit $1,350). Tax cannot go below the minimum tax.
Set by
city
Tax year
2027-28
Who qualifies
Home exemption in effect on the property; no titleholder owns any other property anywhere; combined total gross income (taxable and non-taxable, incl. Social Security and pensions) of all titleholders for 2025 of $80,000 or less.
Income limit
$80,000 combined total gross income of all titleholders for calendar 2025 (for the 2027-28 tax year)
How to apply
Get the yearly application (satellite city halls, state libraries, RPAD offices, Treasury Rm 115 at 530 S. King St., or honolulu.gov/treasury) and mail it with income documents to the Division of Treasury, Tax Relief Section, P.O. Box 135028, Honolulu, HI 96801-5028.
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Honolulu City
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Document checklist for Honolulu City
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Questions about property tax exemptions in Honolulu City
What property tax exemptions are there in Honolulu City?
Oahu is the City and County of Honolulu, which sets its own exemptions: a $120,000 home exemption ($160,000 at 65+) for the 2026-27 tax year, rising to $140,000 ($180,000 at 65+) from July 1, 2027. Homes with the exemption are also taxed in the lower Residential class instead of Residential A. Honolulu adds a $25,000 exemption for blind, deaf or totally disabled owners, a full exemption for totally disabled veterans, and a yearly credit that caps tax at 3% of income for owners earning $80,000 or less. Local breaks here: Home Exemption (ROH 8-10.3); Higher home exemption at age 65 (ROH 8-10.3(d)); Exemption for homes of blind, deaf or totally disabled persons (ROH 8-10.7); also persons with Hansen's disease (8-10.6); Exemption for homes of totally disabled veterans (ROH 8-10.5); Real Property Tax Credit for Homeowners (ROH 8-13).
Where do I apply for a property tax exemption in Honolulu City?
City and County of Honolulu, Real Property Assessment Division (Department of Budget and Fiscal Services) Phone: 808-768-3799 Address: 842 Bethel St., Basement, Honolulu, HI 96813 (also 1000 Uluohia St. #206, Kapolei, HI 96707). Also: Honolulu Division of Treasury, Tax Relief Section, which runs the income-based Real Property Tax Credit (808-768-3205, [email protected]).
When is the deadline to apply in Honolulu City?
Home Exemption (ROH 8-10.3): September 30 before the tax year that starts July 1 (e.g. September 30, 2026 for July 2027 - June 2028) Higher home exemption at age 65 (ROH 8-10.3(d)): September 30 before the tax year. Exemption for homes of blind, deaf or totally disabled persons (ROH 8-10.7); also persons with Hansen's disease (8-10.6): September 30 before the tax year (takes effect July 1) Exemption for homes of totally disabled veterans (ROH 8-10.5): Takes effect from the next tax payment date (August 20 or February 20) after the claim is filed. Real Property Tax Credit for Homeowners (ROH 8-13): Received by 4:30 p.m. or postmarked by September 30, 2026 (for taxes July 1, 2027 - June 30, 2028)
Is there an income limit for Honolulu City’s local breaks?
Home Exemption (ROH 8-10.3): no income limit listed. Higher home exemption at age 65 (ROH 8-10.3(d)): no income limit listed. Exemption for homes of blind, deaf or totally disabled persons (ROH 8-10.7); also persons with Hansen's disease (8-10.6): no income limit listed. Exemption for homes of totally disabled veterans (ROH 8-10.5): no income limit listed. Real Property Tax Credit for Homeowners (ROH 8-13): $80,000 combined total gross income of all titleholders for calendar 2025 (for the 2027-28 tax year)
Do I have to reapply every year in Honolulu City?
Home Exemption (ROH 8-10.3): One-time; continues automatically until ownership or use changes. Report changes within 30 days; $300 penalty if not reported by November 1. Higher home exemption at age 65 (ROH 8-10.3(d)): Automatic. Exemption for homes of blind, deaf or totally disabled persons (ROH 8-10.7); also persons with Hansen's disease (8-10.6): No annual refiling while you still qualify. Exemption for homes of totally disabled veterans (ROH 8-10.5): Continues while the veteran remains totally disabled; proof may be requested. Real Property Tax Credit for Homeowners (ROH 8-13): Apply every year.
Good to know in Honolulu City
Losing or never filing the home exemption can put a home assessed above $1,000,000 in the higher-rate Residential A class; a buyer who records after September 30 stays in Residential A for the current and next tax year (RPAD FAQ).
The tax year runs July 1 to June 30; the exemption deadline (September 30) is nine months before the tax year starts.
Median effective tax rate for Honolulu City: 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.