Hawaii Property Tax Exemptions: Homestead, Senior and Veteran Relief
Hawaii property tax relief: the homestead exemption, senior, veteran and disability exemptions, how and when to apply, and how to appeal your assessment, from official state and county sources.
Last verified against official sources: October 29, 2026.
County rules in Hawaii
In Hawaii, property tax exemptions, deadlines and appeals are largely set or run locally. Below are the rules from the official sites of the largest counties (or boroughs). If yours is not listed, ask your county assessor.
City and County of Honolulu
| Homestead exemption | Home exemption: $120,000 off the taxable value of property owned and occupied as the owner's primary home; owners 65 or older get $160,000. The page states these amounts change on July 1, 2027, to $140,000 and $180,000 for owners 65 or older. Portions used commercially do not qualify. |
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| How to apply | File a home exemption claim with the Real Property Assessment Division online or on Form E-8-10.3 (offices in Honolulu and Kapolei). Proof of age is needed for the 65-and-older amount. You do not need to refile if there are no changes to the ownership or use of the property; if proof of age was given at first filing, the amount adjusts automatically at 65. Owners must report when the property stops qualifying within 30 days, and no later than November 1. Reporting rule: https://realproperty.honolulu.gov/ |
| Application deadline | September 30. Claims submitted by September 30 and approved take effect in the following tax year. September 30 is also listed as the deadline for exemption claims and tax credit applications. Key deadlines list: https://realproperty.honolulu.gov/ |
| Senior exemptions and freezes | Homeowners 65 or older receive a larger home exemption: $160,000 instead of $120,000, changing on July 1, 2027, to $180,000. |
| Veteran exemptions | A home owned by a veteran who is totally disabled due to injuries sustained while on active duty with the U.S. Armed Forces is exempt from real property taxes except for the minimum tax. The exemption continues for the surviving widow or widower while they remain unmarried. File Form E-8-10.5 with a copy of a physician's certificate of disability, on or before June 30 for the first payment or December 31 for the second payment. |
| Disability exemptions | Owners with impaired sight or hearing, or who are totally disabled, may qualify for a $25,000 real property tax exemption, in addition to the home exemption. The condition must be certified by a physician licensed in Hawaii. File Form E-8-10.6 and .7. |
| Other relief (credits, deferrals, circuit breakers) | Real Property Tax Credit for Homeowners: the City's Treasury Division takes applications (the current form is the 2027–2028 Real Property Tax Credit Application), available at the Treasury Division, the Real Property Assessment Division, Satellite City Halls and State Library branches. Questions: 808-768-3205. Income limit, credit amount and eligibility are in the 2027–2028 information brochure, not on this page. |
| Appealing your assessment | First, you may contact the Real Property Assessment Division to discuss your Notice of Assessment (mailed by December 15). A formal appeal goes to the City's Board of Review and must be filed by January 15, online, in person or by mail on form BFS-RPA-M-8-12 (not by fax or email). If the Board reduces the assessment, the deposited costs are returned. Deadline list and deposit return: https://realproperty.honolulu.gov/ |
| When property taxes are due | Two installments: first-half bills mailed July 20, due August 20; second-half bills mailed January 20, due February 20 (or the next business day if the date falls on a weekend or holiday). The tax year runs July 1 to June 30. Key deadlines: https://realproperty.honolulu.gov/ |
Kauai County
| Homestead exemption | Home exemption: currently $220,000 for an owner who owns and occupies the property as their principal home. Evidence of intent to reside includes living in a Kauaʻi County home for more than 271 calendar days of a calendar year, voter registration in the county, filing a Hawaiʻi N-11 return with a Kauaʻi address, and a Hawaiʻi driver's license or state ID. Ownership must be recorded at the Bureau of Conveyances on or before September 30 preceding the tax year. Only one home exemption is allowed. The page does not state the tax year for the amounts. |
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| How to apply | File Form P-3, Claim for Home Exemption, with the Real Property Assessment Office. Report changes such as moving, renting the home or running a business from it within 30 days. The additional income-based exemption, the very low-income tax credit and the Home Preservation Limit must be applied for every year; the blind, deaf, totally disabled and disabled veteran exemptions do not need annual filing while requirements continue to be met. |
| Application deadline | September 30 preceding the tax year. Also stated at https://www.kauai.gov/Government/Departments-Agencies/Finance/Real-Property-Tax/Assessment/General-Info |
| Senior exemptions and freezes | The home exemption rises with age: $240,000 for owners aged 60 to 69 and $260,000 for owners 70 and over (the increase is automatic). |
| Veteran exemptions | Veterans who are 80% or more disabled: the home is exempt from all property taxes except the minimum tax of $150, while the veteran remains disabled; it continues for a widow or widower who remains unmarried and lives on the property. File Form P-6 and Form P-3 by September 30. Veterans less than 80% disabled: exempt from real property tax on property they own up to a taxable value of $50,000 while disabled, with disability certified on forms prescribed by the Director of Finance. |
| Disability exemptions | Owners who are blind, deaf or totally disabled may claim a $50,000 exemption on Form P-6, in addition to the home exemption. A licensed physician or a commissioned military or Public Health Service medical officer must certify the condition. Blind: eyesight not exceeding 20/200 in the better eye with correction, or a field of vision of 20 degrees or less. Deaf: average loss in the speech frequencies (500–2,000 Hz) in the better ear of 82 dB ASA or worse. Totally disabled: totally and permanently disabled, physically or mentally, and unable to engage in any substantial gainful business or occupation. |
| Limits on assessment increases | Owner-occupied and owner-occupied mixed-use properties that have had the same owner for two consecutive years, with no changes in property characteristics, have assessed value increases limited to 3%. |
| Other relief (credits, deferrals, circuit breakers) | Additional home exemption based on income: adds $120,000 to the home exemption and halves the refuse collection fee, if the combined gross income of all owner-occupants does not exceed 80% of the Kauaʻi Median Household Income (based on the prior year's income); apply every year by September 30. Very low-income tax credit: for households with income not over 50% of the Kauaʻi Median Household Income; the credit is the difference between the calculated taxes and 3% of all titleholders' combined gross income, cannot reduce taxes below the minimum tax, and requires a current home exemption and paid-up taxes; apply every year. Home Preservation Limit: qualifying homeowners pay the higher of 3% of all owners' combined gross income or $500; apply every year by September 30. Minimum tax is $150, or $75 for owners who qualify for the income-based exemption. |
| Appealing your assessment | Assessment notices are mailed by December 1 (values as of October 1). Appeals go to the five-member Board of Review and must be filed by December 31; for an amended notice, within 30 days of its mailing date. An appeal form and a $75.00 fee are required for the appeal to be lodged. |
Property Tax & Homestead Exemptions in other states
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