Hawaii Home Exemption: Complete Guide to Property Tax Savings

Hawaii Home Exemptions: What Are They?

A home exemption is a property tax benefit that reduces the taxable assessed value of your home, lowering the amount of property tax you pay. Each county sets its own exemption amounts and rules, but the idea is the same: if you own and occupy your home as your primary residence, you may deduct part of its value before taxes are calculated. For example, if your home is assessed at $750,000 and you qualify for a $120,000 exemption, you’re only taxed on $630,000.

Why Hawaii Home Exemptions Matter

• Reduced property taxes:  You pay taxes on a lower value, saving hundreds or thousands of dollars each year.

• Incentive to live in your home:  Counties discourage speculative or investor purchases by making exemptions available only for owner-occupants.

• Automatic senior benefits:  In most counties, the exemption amount increases once you reach a certain age (varying by county).

Note: Throughout this guide we focus on the 2025 assessment year. Some counties update exemption amounts periodically; always check your county’s real property tax office for the latest figures.

Types of Home Exemptions by County

Below you’ll find a county‑by‑county breakdown of Hawaii home exemption amounts, eligibility and filing deadlines. We also link to official resources so you can learn more or download application forms. Remember to file by the deadline preceding the tax year for which you want the exemption; late applications may delay benefits by an entire year.

1. Honolulu County (O‘ahu)

Honolulu offers several exemption programs. Below is an easy‑to‑read summary in bullet form:

• Basic Home Exemption (under 65) – Reduces your assessed value by $120,000 (rising to $140,000 in tax year 2027). You must own and occupy the property as your principal residence, usually live there at least 270 days per year, and file a claim (Form E‑8‑10.3). Deadline: September 30 preceding the tax year.

• Senior Home Exemption (65+) – Automatically replaces the basic exemption with a larger $160,000 reduction (rising to $180,000 in 2027) when your birth date is on file. No separate application is required; just ensure your date of birth is recorded.

• Totally Disabled Veterans – Qualifying veterans with a 100 % service‑connected disability receive a full exemption from property tax (except the minimum tax). File Form E‑8‑10.6 with a physician’s certificate by June 30 (first half) or Dec 31 (second half).

• Blind, Deaf or Totally Disabled – Homeowners who are blind, deaf or totally disabled can add an extra $25,000 to their home exemption. You’ll need certification from a doctor and must file forms E‑8‑10.6/E‑8‑10.7 by Sept 30.

• Hansen’s Disease – Individuals confined due to Hansen’s disease may claim up to $25,000 additional exemption beyond their home exemption. Submit forms by Sept 30.

Visit the Honolulu Real Property Assessment Division for eligibility details. To file your home exemption claim online, go to the RPAD filing portal.

Key Points for O‘ahu:

• You only need to file your home exemption claim once; it stays in place unless you move, rent out your home or otherwise change your status. If you purchase a new property, file a new claim.

• If you don’t have a home exemption on file, your property may fall into the Residential A tax class and be taxed at a higher rate.

2. Hawai‘i County (Big Island)

Hawai‘i County (the Big Island) offers a base homeowner exemption plus age‑based and special exemptions:

• Homeowner Exemption (under 60) – Reduces your assessed value by $50,000. You must own and occupy the home more than 200 days per year and file Hawai‘i resident income tax. Claim deadlines: December 31 for the first half or June 30 for the second half of the tax year.

• Age‑Based Exemptions – Increase your exemption amount as you age: $85,000 at ages 60–64, $90,000 at 65–69, $105,000 at 70–74, $110,000 at 75–79, and $125,000 at 80+. These amounts stack on top of the base exemption and include an additional 20 % exemption of your assessed value (capped at $100,000).

• Blind, Deaf or Totally Disabled – Adds $50,000 to your exemption. Requires doctor’s certification or Social Security disability documentation (Form 19‑75 and physician’s report Form 19‑75A). File by Dec 31 or Jun 30.

• Hansen’s Disease – Provides $50,000 additional exemption for homeowners hospitalized or under temporary release for Hansen’s disease.

• Totally Disabled Veterans – Veterans with a 100 % service‑connected disability receive a full exemption from property taxes (except the minimum tax). File Form 19‑73 with physician certification by Jun 30 or Dec 31.

See the County of Hawai‘i Real Property Tax Office for instructions and download forms from the Homeowner Program brochure. Additional brochures for disability exemptions and other programs are available on the same site. To apply online, use the county’s Real Property Tax portal, if available.

Other Big Island Notes:

• You must file a Hawaii resident income tax return (Form N‑11) or request a waiver. Out-of-state returns do not qualify.

• You may only claim one home exemption statewide; married couples living apart may apportion one exemption between two homes.

• Short‑term rentals (<180 days) disqualify the homeowner tax class and 3 % assessment.

3. Maui County (Maui, Moloka‘i, Lāna‘i)

Maui County provides a single large home exemption and several targeted programs:

• Home Exemption – Reduces your assessed value by $300,000 and places your property in the owner‑occupied class (the lowest tax rate). To qualify, you must own and occupy the property more than 270 days a year, not rent the entire premises, file a Hawai‘i resident income tax return, and have no delinquent property taxes. Deadline: December 31 preceding the assessment year.

• Long‑Term Rental Exemption – Offers up to $200,000 off the assessed value for properties rented to the same tenant for 12 consecutive months or more. Submit a long‑term rental application with a copy of the lease by December 31. If you already have the home exemption, you may qualify for an additional $100,000 long‑term rental exemption.

• Blind, Deaf, Totally Disabled or Hansen’s Disease – Adds a $25,000 exemption to your home exemption for homeowners who are blind, deaf, totally disabled or have Hansen’s disease. Requires physician certification; file by December 31.

• Totally Disabled Veterans – Veterans with a 100 % service‑connected disability are exempt from property taxes (except the minimum tax); file by December 31.

• Circuit Breaker Credit – A tax credit available when property taxes exceed 2 % of gross income. You must have the home exemption for at least five of the prior six years and household income below a threshold (around $126k). Apply between Aug 1 and Dec 31.

For applications and details, visit the Maui Real Property Tax home exemption page. You can file online or download the DFT‑450 home exemption form at the same site. Additional forms and programs are available on the Tax Relief Programs page.

Additional Maui Notes:

• Maui County no longer has a senior age exemptionmauicounty.gov; the $300,000 home exemption applies regardless of age.

• Special exemptions (blind, deaf, totally disabled and Hansen’s disease) are capped at $25,000 and require certificationmauicounty.gov.

4. Kaua‘i County

Kaua‘i County provides generous home and senior exemptions plus programs for low‑income households and special exemptions:

• Home Exemption (under 60) – Reduces your assessed value by $220,000. You must own and occupy the property as your principal residence for at least 271 days per year, with ownership recorded and a Hawai‘i income tax return filed with a Kaua‘i address. Deadline: September 30 preceding the tax year.

• Senior Exemptions – Increases the home exemption to $240,000 for ages 60–69 and $260,000 for ages 70+ (age as of July 1 of the tax year)kauai.gov.

• Low‑Income Homeowner Exemption – Adds $120,000 to your exemption for households earning below 80 % of Kaua‘i median income. Must file annuallykauai.gov.

• Very Low‑Income Tax Credit – Provides a credit when property taxes exceed 3 % of gross income for households earning less than 50 % of median income. Must reapply annuallykauai.gov.

• Blind, Deaf or Totally Disabled – Adds a $50,000 exemption to your home exemption for residents who are blind, deaf or totally disabled. Requires a doctor’s certification.

• Disabled Veterans – Disabled veterans receive a $50,000 exemption, and those rated 100 % disabled are exempt from all property taxes except the minimum tax. Apply using the county’s disabled veteran exemption form.

Visit the Kaua‘i Real Property Assessment Division for forms and program details. You can apply online through the county’s Real Property Tax portal. Additional program information is available on the Exemption/Tax Relief page.

Kaua‘i Highlights:

• Each exemption type requires a separate application; forms are available on the county website.

• Owner‑occupants may only claim one home exemption (plus applicable special exemptions). Renting your home or failing to file annual income tax with a Kaua‘i address can disqualify you.

Filing Deadlines Summary

Deadlines for submitting your exemption claim:

• Honolulu: September 30 of the year before the tax year (tax year begins July 1).

• Hawai‘i (Big Island): December 31 or June 30 for the next tax year (first or second half).

• Maui: December 31 preceding the tax year (tax year starts July 1).

• Kaua‘i: September 30 for the next tax year.

Always submit your claim before the deadline, including any supporting documents (ID, proof of residency, lease agreements or physician certifications). If you miss the deadline, your exemption will not take effect until the following year.

How to Apply for a Home Exemption

1. Access your county’s application portal or download the appropriate form from the Real Property Tax office. Each county has its own site for filing:

   • Honolulu: Access forms and file online via the Real Property Assessment Division. To file your claim directly, use the RPAD filing portal.

   • Hawai‘i County: Visit the Real Property Tax Office website to download the Homeowner Program and other exemption forms (e.g., RP Form 19‑71). Apply online through the same portal if available.

   • Maui County: Use the Maui County Home Exemption page to file or download the DFT‑450 home exemption form. Additional programs are listed on the Tax Relief page.

   • Kaua‘i County: File electronically via the county’s Real Property Tax portal or download forms from the Real Property Assessment Division. For program descriptions, see the Exemption/Tax Relief Information page.

   • Many counties require separate forms for special exemptions (such as disability or veteran programs); refer to the county websites for specific form numbers and instructions.

2. Gather documentation: proof of age (driver’s license or birth certificate), proof of residency (Hawaii state ID, voter registration, utility bills), lease documents (for long‑term rental exemptions) or medical/veteran certifications for disability‑related exemptions.

3. Submit your application to the county office by mail, in person, or online (where available). Ensure it is postmarked by the deadline.

4. Check your assessment notice (typically mailed in March) to confirm the exemption has been applied. If there’s an error, contact your county’s Real Property Tax office right away.

Tips for Success

• File early to avoid missing the deadline.

• Reapply when moving: exemptions don’t transfer automatically when you sell or purchase a property.

• Combine exemptions where possible: Most counties allow you to stack disability or low‑income exemptions on top of your home exemption. The home exemption always applies first.

• Maintain residency: In most counties you must file a Hawai‘i resident income tax return to keep your exemption; out-of-state returns may disqualify you.

• Report changes: If you start renting part of your home or no longer live there, notify the tax office within 30 days to avoid penalties.

How to Check If You’ve Already Applied for a Home Exemption

Not sure whether your property already has a home exemption? It’s a common question for new buyers and long‑time homeowners alike. Here are several ways to verify your exemption status:

• Review your Notice of Assessment: Each county mails a Notice of Assessment every year (December for Honolulu and early spring for other counties). This document shows your assessed value, tax class and any exemptions granted. Look for a home exemption deduction on this notice to confirm your claim was applied.

• Search property records: Counties make real property tax records available online. These databases let you search by address or Tax Map Key (TMK) to view assessments and exemptions. For Honolulu, use the Real Property Assessment Division’s property search portal. Big Island parcels are listed on the county’s qPublic site. Maui and Kaua‘i counties also offer online property search tools through their real property tax websites. Checking your property record can confirm whether a home exemption (or special exemption) is on file.

• Contact your county’s Real Property Assessment Division: If you still aren’t sure, call or email the division and provide your TMK. The Honolulu FAQ specifically advises parties involved in a property acquisition to contact the office or visit the website to check if a property has a home exemption or if the exemption has been cancelled. This is especially important when the sale date is close to the filing deadline.

• Log in to your online account: Online filings usually generate a confirmation email and account dashboard. Signing in to the county portal can show whether your home exemption claim has been approved and recorded.

County Resources for Verification

• Honolulu (O‘ahu):  Use the Property Search tab on the City and County of Honolulu Real Property Assessment and Tax Billing website. After accepting the disclaimer, search by TMK or address. You may also contact RPAD directly via phone or email.

• Hawai‘i County (Big Island):  Visit the Property Search link under Quick Links on the Real Property Tax Office site. This opens the county’s qPublic map where you can search by parcel number or owner. For assistance, call the Hilo or Kona office listed on the website.

• Maui County:  The Maui Real Property Tax Division site provides contact information and a property search tool. If you have trouble locating the search function, call the division with your TMK or visit the office to confirm your exemption status.

• Kaua‘i County:  Use the county’s Real Property Tax portal to look up your parcel and view exemption information. You can also contact the Real Property Assessment Division for confirmation by phone or email.

Checking your status periodically ensures your home exemption hasn’t been lost through a change of ownership, a missed deadline or a residency requirement. Being proactive can prevent unwelcome surprises on your tax bill.

Frequently Asked Questions

Do I need to reapply every year? Once your home exemption is approved, it typically remains in effect as long as you continue to meet the requirements. However, some special programs (e.g., low‑income credits) require annual filing.

Can I claim exemptions on more than one property?

No. The law allows only one home exemption per taxpayer statewide. Married couples living apart may split one exemption between their homes.

What if I rent out part of my home?

Counties handle partial rentals differently. Honolulu and Kaua‘i still allow the home exemption if you live in the home, but you may lose the homeowner tax class on the rented portion. Maui requires you not to rent the entire home to qualify for the $300,000 home exemption. Check with your county.

What happens if I miss the deadline? Your exemption will not take effect until the following tax year. Late filings can mean paying higher taxes for an entire year.

Are there other exemptions beyond those listed? Yes. Each county offers specialized exemptions (historic preservation, kuleana land, agricultural dedication, etc.). Visit your county’s real property tax office for details.

Final Thoughts

Hawai‘i’s home exemptions provide meaningful property tax relief for local families, kupuna and veterans. By claiming the exemption you deserve (and any additional exemptions you qualify for) you can save thousands of dollars over the life of your homeownership. Remember, rules vary by county and may change in future years; always verify the latest requirements with your county’s Real Property Tax office.

Team Alaka‘i specializes in Hawai‘i real estate and can help you navigate everything from home exemptions to permits, comps, CPR/ADUs and VA loans. We’re passionate about keeping more local families in their homes and reducing the cost of homeownership.

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