Additional Homestead Exemption (Low-Income)





Variations in Receipt of Benefit

Other Variation in Receipt of Benefits

Benefit Type



Counties have the option of providing additional exemptions for low-income homeowners.

How is Benefit Disbursed

Exemption from assessed value

Eligible Property Type


Characteristics of Eligible Property

Only residential property is eligible.

Eligibility Criteria



Income Ceiling

Principal Residence

Description of Eligibility Criteria

Eligibility criteria varies by county. Applicants must qualify as low-income based on the guidelines in their county.

Local Option in Adoption of Program

Local government must take action to opt in

Local Option Regarding Program Features

Local option regarding program features

State Funding for Local Tax Loss

Local government covers all of its tax loss

Description of State Funding for Tax Loss

State does not reimburse local governments.

Record ID



In both Honolulu and Kauai Counties, low income is defined as 80% of the county's median household income and the exemption is in addition to the Basic and Multiple Home Exemptions. In Honolulu County those 75 years of age and older with an income that does not exceed 80 percent of the area median income for the county qualify for the program. The exemption varies from $140,000 to $200,000 based on age. This exemption is in lieu of the Multiple Home Exemption. No new claims can be filed and the exemption is available for only 5 years at which time the exemption reverts to $120,000, except those over 90 years old. In Kauai County, the exemption is $120,000.


Haw. Rev. Stat. § 246A-2;
Rev. Ord. of the City and County of Honolulu § 8-10.4(e)(1); County of Honolulu § 8-10.4(e)
Kauai County (in effect for 2014).
Kauai County Department of Finance Understanding Your Property Taxes
RPA Exemption Information (n.d.) County of Kauai Department of Finance [ Accessed on 07/21/2015] View Archived Source
City and County of Honolulu Ordinance 13 (Bill 40(2013) CS2

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