Hawaii’s four counties offer property tax relief programs for residents who live in the home they own. But many homeowners do not know these programs exist or forget to file for them.
Each county provides its application forms online. The deadline to apply for property tax relief in Honolulu and Kauai counties is Sept. 30 of each year. Homeowners in Hawaii and Maui counties have until Dec. 31 to file for their property tax exemptions; however, Maui County now allows homeowners to apply after the deadline and receive the exemption for part of the tax year.
Every county requires homeowners to file for the tax relief only once. An approved exemption will remain in effect unless the property is sold or converted to another use, such as a rental property.
More detailed county-specific information is below.
Hawaiʻi County
Hawaiʻi County calculates its property tax exemption for homeowners based on the value of the home, exempting 20% of the home’s value — up to $100,000 — in addition to a flat $50,000 exemption for all homes. This means any homeowner with a residence valued at or above $500,000 would see the property’s taxable value reduced by $150,000.
The county also offers higher exemption amounts for older homeowners, with the value of the exemption capping out at $225,000 for homeowners age 80 and older.
The Grassroot Institute supported the exemption increase for older kupuna when the Council discussed it in 2023. The general homeowner exemption has not been increased since 2022.
More information about Hawaii County’s income tax relief programs can be found here.
City and County of Honolulu
Honolulu homeowners who apply for and receive a homeowner property tax exemption and are under age 65 will see the taxable value of their home reduced by $140,000 for the tax year that begins July 1, 2027. Homeowners who are 65 or older before July 1, 2027, will see an exemption of $160,000 on their homes.
The City Council has increased the value of these exemptions multiple times in recent years, but Honolulu’s property tax exemption remains the lowest of all the counties.
Honolulu also offers an additional relief program for homeowners who receive the exemption and have a household gross income of $80,000 or less. These homeowners can have their tax bill capped at no more than 3% of their income.
Honolulu homeowners can apply here and read the city’s FAQ page here.
Kauaʻi County
Kauai homeowners younger than 60 are eligible for the taxable value of their homes to be reduced by $220,000. Homeowners between age 60 and 69 receive an exemption of $240,000, and homeowners age 70 and older, receive $260,000. These exemptions were last increased in 2023.
Kauai County also has an additional relief program for lower income homeowners. Any homeowner whose household income is less than 50% of the area median income — about $68,000 for a family of four in 2026 — can apply to have their property tax bill capped at no more than 3% of their household income, if the tax bill would have otherwise exceeded that amount.
Interested homeowners can apply for the home exemption here or find forms for the low-income tax relief and other programs here.
Maui County
Maui County offers a $300,000 exemption to all homeowners, regardless of their age. Lawmakers set that exemption amount in 2022.
The county also offers income-based relief to homeowners whose household income is less than $126,000 and whose homes are valued at $1.3 million or less.
New this year for Maui County is the option for homeowners who miss the deadline to file for tax relief at any time and have it apply to part of the tax year, subject to a late filing penalty.
The Grassroot Institute supported the bill that allowed this change, which will especially help new homeowners who purchase a property that was not previously eligible for a homeowner exemption. Without the late filing option — which is still the case in all other counties — homeowners were forced to pay the higher property tax rate through the end of that tax year.
Maui homeowners can access the home exemption form here and other relief forms here.
