Hawaii

Homestead Exemption for Hearing Impaired, Visually Impaired, and Disabled People

State: 

Year: 

Record ID: 
HI109_RR22
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Exemption
Benefit: 
The benefit is an exemption from taxable value for qualifying individuals. In Honolulu City and County and Maui County, the exemption is $25,000. In Kaua'i County and Hawaii County, the exemption is $50,000. In Kaua'i county, the claimant may qualify for additional home exemptions. Applicants should consult the county where the property is located for application information.
How is Benefit Disbursed: 
Exemption from assessed value
Eligible Property Type: 
Non Residential
Residential
Characteristics of Eligible Property: 
All real property owned by the qualifying individual is eligible
Eligibility Criteria: 
Disability
Homeowner
Other Criteria
Description of Eligibility Criteria: 
In Hawaii County, claimants who are certified as blind, deaf, and/or totally disabled are qualified for an exemption of $50,000. The disability must be certified by a medical professional. In Maui County, claimants who are certified as blind, deaf, or totally disabled are qualified for an exemption of $25,000. The disability must be certified by the State Department of Health or by any state or county medical officer authorized by the State Department of Health. In Honolulu City and County, claimants who are certified as blind, deaf, or totally disabled are qualified for an exemption of $25,000. The disability must be certified by qualified specialists or physicians licensed under HRS, Chapter 452 or 460, or on forms prescribed by the department of finance. In Kaua'i County, claimants who are certified as blind, deaf, or totally disabled are qualified for an exemption of $50,000. The disability must be certified by a licensed physician of State of Hawaii; a commissioned medical officer in the US navy or military, or Public Health Service.
Local Option Regarding Program Features: 
Local option regarding program features
Description of Local Option Regarding Adoption or Program Features : 
In Hawaii, the state passed all authority related to the property tax to the individual counties.
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Local Option in Adoption of Program : 
Local government must take action to opt in
Source State Statutes: 
Maui County Code 3.48.485
Honolulu County Code Sec. 8-10.7
Kauai County Code Sec. 5A-11.8
Hawaii County Code Section 19-75
(in effect for 2022)
Source Web Page: 
Hawai'i County Disability County Exemptions Brochure (2020)
[https://www.hawaiipropertytax.com/forms/Disability%20Exemption%20Brochure.pdf accessed 12/22/2023]
View Archived Source

City and County of Honolulu Department of Budget and Fiscal Services Real Property Assessment Division (2019)
[https://www.realpropertyhonolulu.com/exemptions/exemption-information/ accessed 11/20/2020]
View Archived Source

City and County of Kaua'i Department of Finance (2022)
[https://www.kauai.gov/Government/Departments-Agencies/Finance/Real-Property/Exemption-Information#:~:text=If%20you%20are%20a%20totally,on%20or%20before%20SEPTEMBER%2030th. accessed 12/22/20023]
View Archived Source
Source Publication: 
Hawaii County form 19-75 Claim for Disability Exemption (revised 2013)
[http://www.hawaiipropertytax.com/forms/RP%20Form%2019-75%20Claim%20For%20Disability%20Exemption.pdf accessed 11/20/2020]
View Archived Source

Maui County Department of Finance Claim for Disability Exemption (2019) [https://www.mauicounty.gov/DocumentCenter/View/3182/Disability-Exemption?bidId= accessed 11/20/2020]

Honolulu City and County form N-172 Claim for Exemption for Disabled Individuals (revised 2016) [https://www.realpropertyhonolulu.com/media/1404/bfs-rp-p-6.pdf Accessed 11/20/2020]
View Archived Source

Kaua'i County RP form P-6 Claim for Exemption for Disabled Persons (2018)
[https://www.kauai.gov/Portals/0/Finance_RP/TaxReliefDocs/RP_P-6_2020%20Claim_for_Disability_%20Exemp_12-31-2018.pdf?ver=2019-01-02-084737-200 Accessed 11/20/2020]
View Archived Source

Revision Type: 

Revision Notes: 

12/22/2023 created and published 2020 2021; verified 2022
11/20/20 AG source webpage, source publication, eligibility, benefits
4/4/19 LA verified
11/13/18 MP created new record

Homestead Exemption for Hearing Impaired, Visually Impaired, and Disabled People

State: 

Year: 

Record ID: 
HI109_RR21
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Exemption
Benefit: 
The benefit is an exemption from taxable value for qualifying individuals. In Honolulu City and County and Maui County, the exemption is $25,000. In Kaua'i County and Hawaii County, the exemption is $50,000. In Kaua'i county, the claimant may qualify for additional home exemptions. Applicants should consult the county where the property is located for application information.
How is Benefit Disbursed: 
Exemption from assessed value
Eligible Property Type: 
Non Residential
Residential
Characteristics of Eligible Property: 
All real property owned by the qualifying individual is eligible
Eligibility Criteria: 
Disability
Homeowner
Other Criteria
Description of Eligibility Criteria: 
In Hawaii County, claimants who are certified as blind, deaf, and/or totally disabled are qualified for an exemption of $50,000. The disability must be certified by a medical professional. In Maui County, claimants who are certified as blind, deaf, or totally disabled are qualified for an exemption of $25,000. The disability must be certified by the State Department of Health or by any state or county medical officer authorized by the State Department of Health. In Honolulu City and County, claimants who are certified as blind, deaf, or totally disabled are qualified for an exemption of $25,000. The disability must be certified by qualified specialists or physicians licensed under HRS, Chapter 452 or 460, or on forms prescribed by the department of finance. In Kaua'i County, claimants who are certified as blind, deaf, or totally disabled are qualified for an exemption of $50,000. The disability must be certified by a licensed physician of State of Hawaii; a commissioned medical officer in the US navy or military, or Public Health Service.
Local Option Regarding Program Features: 
Local option regarding program features
Description of Local Option Regarding Adoption or Program Features : 
In Hawaii, the state passed all authority related to the property tax to the individual counties.
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Local Option in Adoption of Program : 
Local government must take action to opt in
Source State Statutes: 
Maui County Code 3.48.485
Honolulu County Code Sec. 8-10.7
Kauai County Code Sec. 5A-11.8
Hawaii County Code Section 19-75
(in effect for 2021)
Source Web Page: 
Hawai'i County Disability County Exemptions Brochure (2020)
[https://www.hawaiipropertytax.com/forms/Disability%20Exemption%20Brochure.pdf accessed 12/22/2023]
View Archived Source

City and County of Honolulu Department of Budget and Fiscal Services Real Property Assessment Division (2019)
[https://www.realpropertyhonolulu.com/exemptions/exemption-information/ accessed 11/20/2020]
View Archived Source

City and County of Kaua'i Department of Finance (2022)
[https://www.kauai.gov/Government/Departments-Agencies/Finance/Real-Property/Exemption-Information#:~:text=If%20you%20are%20a%20totally,on%20or%20before%20SEPTEMBER%2030th. accessed 12/22/20023]
View Archived Source
Source Publication: 
Hawaii County form 19-75 Claim for Disability Exemption (revised 2013)
[http://www.hawaiipropertytax.com/forms/RP%20Form%2019-75%20Claim%20For%20Disability%20Exemption.pdf accessed 11/20/2020]
View Archived Source

Maui County Department of Finance Claim for Disability Exemption (2019) [https://www.mauicounty.gov/DocumentCenter/View/3182/Disability-Exemption?bidId= accessed 11/20/2020]

Honolulu City and County form N-172 Claim for Exemption for Disabled Individuals (revised 2016) [https://www.realpropertyhonolulu.com/media/1404/bfs-rp-p-6.pdf Accessed 11/20/2020]
View Archived Source

Kaua'i County RP form P-6 Claim for Exemption for Disabled Persons (2018)
[https://www.kauai.gov/Portals/0/Finance_RP/TaxReliefDocs/RP_P-6_2020%20Claim_for_Disability_%20Exemp_12-31-2018.pdf?ver=2019-01-02-084737-200 Accessed 11/20/2020]
View Archived Source

Revision Type: 

Revision Notes: 

12/22/2023 created and published 2020 2021
11/20/20 AG source webpage, source publication, eligibility, benefits
4/4/19 LA verified
11/13/18 MP created new record

Homestead Exemption for Hearing Impaired, Visually Impaired, and Disabled People

State: 

Year: 

Record ID: 
HI109_RR20
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Exemption
Benefit: 
The benefit is an exemption from taxable value for qualifying individuals. In Honolulu City and County and Maui County, the exemption is $25,000. In Kaua'i County and Hawaii County, the exemption is $50,000. In Kaua'i county, the claimant may qualify for additional home exemptions. Applicants should consult the county where the property is located for application information.
How is Benefit Disbursed: 
Exemption from assessed value
Eligible Property Type: 
Non Residential
Residential
Characteristics of Eligible Property: 
All real property owned by the qualifying individual is eligible
Eligibility Criteria: 
Disability
Homeowner
Other Criteria
Description of Eligibility Criteria: 
In Hawaii County, claimants who are certified as blind, deaf, and/or totally disabled are qualified for an exemption of $50,000. The disability must be certified by a medical professional. In Maui County, claimants who are certified as blind, deaf, or totally disabled are qualified for an exemption of $25,000. The disability must be certified by the State Department of Health or by any state or county medical officer authorized by the State Department of Health. In Honolulu City and County, claimants who are certified as blind, deaf, or totally disabled are qualified for an exemption of $25,000. The disability must be certified by qualified specialists or physicians licensed under HRS, Chapter 452 or 460, or on forms prescribed by the department of finance. In Kaua'i County, claimants who are certified as blind, deaf, or totally disabled are qualified for an exemption of $50,000. The disability must be certified by a licensed physician of State of Hawaii; a commissioned medical officer in the US navy or military, or Public Health Service.
Local Option Regarding Program Features: 
Local option regarding program features
Description of Local Option Regarding Adoption or Program Features : 
In Hawaii, the state passed all authority related to the property tax to the individual counties.
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Local Option in Adoption of Program : 
Local government must take action to opt in
Source State Statutes: 
Maui County Code 3.48.485
Honolulu County Code Sec. 8-10.7
Kauai County Code Sec. 5A-11.8
Hawaii County Code Section 19-75
(in effect for 2020)
Source Web Page: 
Hawai'i County Disability County Exemptions Brochure (2019)
[https://www.hawaiipropertytax.com/forms/Disability%20Exemption%20Brochure.pdf accessed 11/20/2020]
View Archived Source

City and County of Maui Department of Finance (2019)
[https://www.mauicounty.gov/756/Tax-Relief-Programs accessed 11/20/2020]
View Archived Source

City and County of Honolulu Department of Budget and Fiscal Services Real Property Assessment Division (2019)
[https://www.realpropertyhonolulu.com/exemptions/exemption-information/ accessed 11/20/2020]
View Archived Source

City and County of Kaua'i Department of Finance (2019)
https://www.kauai.gov/Government/Departments-Agencies/Finance/Real-Property/Exemption-Information#:~:text=If%20you%20are%20a%20totally,on%20or%20before%20SEPTEMBER%2030th. accessed 11/20/2020
View Archived Source
Source Publication: 
Hawaii County form 19-75 Claim for Disability Exemption (revised 2013)
[http://www.hawaiipropertytax.com/forms/RP%20Form%2019-75%20Claim%20For%20Disability%20Exemption.pdf accessed 11/20/2020]
View Archived Source

Maui County Department of Finance Claim for Disability Exemption (2019) [https://www.mauicounty.gov/DocumentCenter/View/3182/Disability-Exemption?bidId= accessed 11/20/2020]

Honolulu City and County form N-172 Claim for Exemption for Disabled Individuals (revised 2016) [https://www.realpropertyhonolulu.com/media/1404/bfs-rp-p-6.pdf Accessed 11/20/2020]
View Archived Source

Kaua'i County RP form P-6 Claim for Exemption for Disabled Persons (2018)
[https://www.kauai.gov/Portals/0/Finance_RP/TaxReliefDocs/RP_P-6_2020%20Claim_for_Disability_%20Exemp_12-31-2018.pdf?ver=2019-01-02-084737-200 Accessed 11/20/2020]
View Archived Source

Revision Type: 

Revision Notes: 

12/22/2023 created and published 2020 2021
11/20/20 AG source webpage, source publication, eligibility, benefits
4/4/19 LA verified
11/13/18 MP created new record

Home Preservation Tax Limitation (Circuit Breaker - Long-time Home Owner))

State: 

Year: 

Record ID: 
HI108_RR21
Variations in Receipt of Benefit : 
Benefit Varies with Income
Minimum Tax Amount Must be Paid
Benefit Type: 
Circuit Breaker
Benefit: 
The benefit in Kaua'i County is a property tax limitation for long-time homeowners with high value properties who make less than $100,000 per year. Qualifying homeowners' property tax bills are either 3% of their household income or $500, whichever is greater.
How is Benefit Disbursed: 
Credit to the property tax bill
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Only residential property is eligible.
Eligibility Criteria: 
Homeowner
Income Ceiling
Principal Residence
Property Value Limit
Other Criteria
Description of Eligibility Criteria: 
To qualify for the tax limitation, the applicant must be the owner of the property and reside there as a primary residence; they cannot own any other real property. If the property contains multiple dwellings, each dwelling must be occupied by an owner-occupant. The property must qualify for the homestead property tax exemption for the year in which the application is filed and for the prior 10 years. There may not have been a change in ownership of the property other than a transfer between family members for the last 10 years. The property must have a net taxable assessed value that exceeds $750,000 and the combined income of all homeowners residing in the dwelling may not exceed $100,000 annually. There cannot be any delinquent property taxes due on the property.
Local Option Regarding Program Features: 
No local option regarding program features
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Local Option in Adoption of Program : 
Local government is unable to exercise an option
Source State Statutes: 
Kaua'i County Ordinances Title III, § 5A-11A.2 (in effect for 2022)
Source Web Page: 
County of Kaua'i Department of Finance, Real Property Assessment Division, Understanding Real Property Taxes (2019)
[https://www.kauai.gov/Government/Departments-Agencies/Finance/Real-Property/General-Info-FAQ#:~:text=HOME%20PRESERVATION%20LIMIT%3A%20A%20homeowner,September%2030th%20of%20any%20year Accessed 01/03/2024]
View Archived Source
Source Publication: 
County of Kaua‘i Department of Finance, Real Property Assessment Division, 2022 Home Preservation Tax Limitation Application (2020)
[https://www.kauai.gov/Portals/0/Finance_RP/TaxReliefDocs/2022%20HM%20PRES%20TAX%20LIMITATION%20AP_01-05-2021._2pg.pdf?ver=2021-01-05-082713-470 Accessed 04/13/2021]
View Archived Source

Footnote: 
'Income' refers to Federal gross income as defined by the IRS as well as all nontaxable income including interest, IRA distributions, pension or annuity benefits, Social Security benefits, unemployment compensation, contributions to retirement plans, rental income, and capital gains. Income does not include non-monetary gifts from private sources or any relief-in-kind from public or private agencies. Applications must be filed annually on or before 30 September in the year preceding the year in which the benefit is applied.

Revision Type: 

Revision Notes: 

1/3/24 KH verified
12/7/23 cc completed
11/1/22 AMN verified
1/14/22 VO complete
4/13/2021 cc created 2021 record
4/13/2021 cc created 2020 record with 2021 application since 2020 application not on website; information is correct as income and value have not changed
12/18/2020cc ok
11/20/20 AG source publication
10/30/2020 cc started 2019 record
4/4/19 SAH verified
2/8/19 SAH confirmed new year assessment limit and income limit for qualified filers
2/5/19 ET updated access date for forms
12/17/18
cc ok
11/12/18 MP updated 18 record, no leg, added information for second-year forms.
9/11/18 MP completed new entry

Person Affected with Hansen's Disease (Leprosy)

State: 

Year: 

Record ID: 
HI106_RR21
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Exemption
Benefit: 
The benefit is an exemption from taxable value for qualifying individuals. In Honolulu City and County, and in Maui County, the exemption is $25,000. In Hawaii County and Kaua'i County the exemption is $50,000.
How is Benefit Disbursed: 
Exemption from assessed value
Eligible Property Type: 
Non Residential
Residential
Characteristics of Eligible Property: 
Eligibility is permitted for all real property owned by the person on the date when the person was diagnosed with Hansen's disease.
Eligibility Criteria: 
Disability
Homeowner
Other Criteria
Description of Eligibility Criteria: 
Eligible applicants include any person affected with Hansen's disease (also known as leprosy) in the communicable stage, currently living with the affliction, or admitted to a hospital for isolation treatment. Eligibility begins on the date when the individual was medically diagnosed with the disease.
Local Option Regarding Program Features: 
Local option regarding program features
Description of Local Option Regarding Adoption or Program Features : 
State statutes specify the minimum value of the exemption, which the counties may increase. Counties may also set additional eligibility criteria.
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Description of State Funding for Tax Loss: 
State statutes are silent in regard to reimbursement of local tax loss.
Local Option in Adoption of Program : 
Local government must take action to opt in
Source State Statutes: 
Maui County Code 3.48.480
Honolulu County Code Sec. 8-10.6
Kauai County Code Sec. 5A-11.7
Hawaii County Code Section 19-74
(in effect for 2021)
Source Publication: 
City and County of Honolulu Department of Budget and Fiscal Services - Real Property Assessment Division, Claim for Exemption, Hansen's Disease Sufferer
[https://www.realpropertyhonolulu.com/media/1404/bfs-rp-p-6.pdf accessed 12/18/2020] View Archived Source

Revision Type: 

Revision Notes: 

12/22/23 cc corrected Honolulu citation to 8-10.6
12/18/2020 cc created and oked
4/4/19 LA verified
11/13/18 MP updated 18 record, made edits for clarity
9/7/18 SAH updated Benefits section with additional county specific exemption levels, added county ordinance information to Source State Statute, and statewide form to Source Publication
7/31/15 MM created 14 record, /updated DEC - no new leg/ cc verified
12/18/14 mj verified
11/18/13 no new leg
10/2/13 no new leg
3/21/12 DM created 12

Person Affected with Hansen's Disease (Leprosy)

State: 

Year: 

Record ID: 
HI106_RR22
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Exemption
Benefit: 
The benefit is an exemption from taxable value for qualifying individuals. In Honolulu City and County, and in Maui County, the exemption is $25,000. In Hawaii County and Kaua'i County the exemption is $50,000.
How is Benefit Disbursed: 
Exemption from assessed value
Eligible Property Type: 
Non Residential
Residential
Characteristics of Eligible Property: 
Eligibility is permitted for all real property owned by the person on the date when the person was diagnosed with Hansen's disease.
Eligibility Criteria: 
Disability
Homeowner
Other Criteria
Description of Eligibility Criteria: 
Eligible applicants include any person affected with Hansen's disease (also known as leprosy) in the communicable stage, currently living with the affliction, or admitted to a hospital for isolation treatment. Eligibility begins on the date when the individual was medically diagnosed with the disease.
Local Option Regarding Program Features: 
Local option regarding program features
Description of Local Option Regarding Adoption or Program Features : 
State statutes specify the minimum value of the exemption, which the counties may increase. Counties may also set additional eligibility criteria.
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Description of State Funding for Tax Loss: 
State statutes are silent in regard to reimbursement of local tax loss.
Local Option in Adoption of Program : 
Local government must take action to opt in
Source State Statutes: 
Maui County Code 3.48.480;
Honolulu County Code Sec. 8-10.6;
Kauai County Code Sec. 5A-11.7;
Hawaii County Code Section 19-74 (in effect for 2022)
Source Publication: 
City and County of Honolulu Department of Budget and Fiscal Services - Real Property Assessment Division, Claim for Exemption, Hansen's Disease Sufferer
[https://www.realpropertyhonolulu.com/media/1404/bfs-rp-p-6.pdf accessed 12/18/2020] View Archived Source

Revision Type: 

Revision Notes: 

12/22/23 cc ok
12/18/2020 cc created and oked
4/4/19 LA verified
11/13/18 MP updated 18 record, made edits for clarity
9/7/18 SAH updated Benefits section with additional county specific exemption levels, added county ordinance information to Source State Statute, and statewide form to Source Publication
7/31/15 MM created 14 record, /updated DEC - no new leg/ cc verified
12/18/14 mj verified
11/18/13 no new leg
10/2/13 no new leg
3/21/12 DM created 12

Person Affected with Hansen's Disease (Leprosy)

State: 

Year: 

Record ID: 
HI106_RR20
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Exemption
Benefit: 
The benefit is an exemption from taxable value for qualifying individuals. In Honolulu City and County, and in Maui County, the exemption is $25,000. In Hawaii County and Kaua'i County the exemption is $50,000.
How is Benefit Disbursed: 
Exemption from assessed value
Eligible Property Type: 
Non Residential
Residential
Characteristics of Eligible Property: 
Eligibility is permitted for all real property owned by the person on the date when the person was diagnosed with Hansen's disease.
Eligibility Criteria: 
Disability
Homeowner
Other Criteria
Description of Eligibility Criteria: 
Eligible applicants include any person affected with Hansen's disease (also known as leprosy) in the communicable stage, currently living with the affliction, or admitted to a hospital for isolation treatment. Eligibility begins on the date when the individual was medically diagnosed with the disease.
Local Option Regarding Program Features: 
Local option regarding program features
Description of Local Option Regarding Adoption or Program Features : 
State statutes specify the minimum value of the exemption, which the counties may increase. Counties may also set additional eligibility criteria.
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Description of State Funding for Tax Loss: 
State statutes are silent in regard to reimbursement of local tax loss.
Local Option in Adoption of Program : 
Local government must take action to opt in
Source State Statutes: 
Maui County Code 3.48.480
Honolulu County Code Sec. 8-10.7
Kauai County Code Sec. 5A-11.7
Hawaii County Code Section 19-74
(in effect for 2020)
Source Publication: 
City and County of Honolulu Department of Budget and Fiscal Services - Real Property Assessment Division, Claim for Exemption, Hansen's Disease Sufferer
[https://www.realpropertyhonolulu.com/media/1404/bfs-rp-p-6.pdf accessed 12/18/2020] View Archived Source

Revision Type: 

Revision Notes: 

12/22/23 cc published
12/18/2020 cc created and oked
4/4/19 LA verified
11/13/18 MP updated 18 record, made edits for clarity
9/7/18 SAH updated Benefits section with additional county specific exemption levels, added county ordinance information to Source State Statute, and statewide form to Source Publication
7/31/15 MM created 14 record, /updated DEC - no new leg/ cc verified
12/18/14 mj verified
11/18/13 no new leg
10/2/13 no new leg
3/21/12 DM created 12

Exemption for Totally Disabled Veterans

State: 

Year: 

Record ID: 
HI105_RR22
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Exemption
Benefit: 
In Honolulu City and County, Maui, Kauai County, and Hawaii eligible taxpayers receive a full exemption from property taxation, excluding special assessments. Minimum taxes may be due. In Maui County, eligible taxpayers are levied a total property tax of $150 per year. In Hawaii, eligible property is exempt except 50% of the minimum tax is due. In Kauai, the minimum tax is $100.
How is Benefit Disbursed: 
Exemption from assessed value
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Only residential property is eligible for this program.
Eligibility Criteria: 
Disability
Homeowner
Principal Residence
Veteran
Surviving Spouse
Description of Eligibility Criteria: 
In all counties, eligible applicants must be veterans who are totally disabled due to injuries received while on duty with the armed forces and unremarried surviving spouse. Applicants must also occupy the qualifying property as their primary residence.
Local Option Regarding Program Features: 
Local option regarding program features
Description of Local Option Regarding Adoption or Program Features : 
There is no state statute covering this exemption and each county much adopt its own program.
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Description of State Funding for Tax Loss: 
State statutes are silent in regard to reimbursement of local tax loss.
Local Option in Adoption of Program : 
Local government must take action to opt out
Source State Statutes: 
Honolulu County: ROH 8-10.5
Maui County: Article IX 3.48.475
Kauai County: § 5A-11.6
Hawaii County: § 19-73
(in effect for 2022)
Source Publication: 
City and County of Honolulu Real Property Assessment Division Department of Budget and Fiscal Services Claim for Exemption Totally Disabled Veteran
[https://www.realpropertyhonolulu.com/media/1405/bfsrpp6b.pdf Accessed 12/17/2020]
View Archived Source

County of Maui Department of Finance Real Property Assessment Division Claim for Disability Exemption Totally Disable Veteran
[h View Archived Source tps://www.mauicounty.gov/DocumentCenter/View/102703/Disability-Exemption-for-Disabled-Veterans?bidId= Accessed 12/17/2020]
View Archived Source

County of Kauai Real Property Assessment Division Finance Department Claim for Exemption Totally Disabled Veteran Form P-6
[https://www.kauai.gov/Portals/0/Finance_RP/TaxReliefDocs/VA%20Disability%20Pk_01-28-2019.pdf?ver=2019-01-28-114818-237 Accessed12/18/2020]
View Archived Source

County of Hawaii Property Tax Division Claim for Totally Disabled Veteran Form 19-73
[http://www.hawaiipropertytax.com/forms/RP%20Form%2019-73.pdf Accessed 12/18/2020]
View Archived Source
Data Collection Notes: 
Maui ordinance in 2022 5410, effective 1/1/23 applies to those severely disabled; 70 % or higher rating CREATED 2018 record; need to add back prior years back to 2014; Also need to check other counties The state laws under chapter 246 and 246A were all repealed in 2016; however earlier state law delegated everything to the counties

Revision Type: 

Revision Notes: 

12/22/23 cc updated
4/4/19 LA verified
11/12/18 MP updated 18 information, clarified benefit for Maui Surviving Spouses
8/13/18 CC created Hawaii record to cover all 4 county records
12/167/30/15 MM cc verified
created 14 record - no changes
12/18/14 mj verified
11/18/13 no new leg
10/2/13 no new leg
3/21/12 DM created 12

Exemption for Totally Disabled Veterans

State: 

Year: 

Record ID: 
HI105_RR21
Variations in Receipt of Benefit : 
No Variation in Receipt of Benefits
Benefit Type: 
Exemption
Benefit: 
In Honolulu City and County, Maui, Kauai County, and Hawaii eligible taxpayers receive a full exemption from property taxation, excluding special assessments. Minimum taxes may be due. In Maui County, eligible taxpayers are levied a total property tax of $150 per year. In Hawaii, eligible property is exempt except 50% of the minimum tax is due. In Kauai, the minimum tax is $100.
How is Benefit Disbursed: 
Exemption from assessed value
Eligible Property Type: 
Residential
Characteristics of Eligible Property: 
Only residential property is eligible for this program.
Eligibility Criteria: 
Disability
Homeowner
Principal Residence
Veteran
Surviving Spouse
Description of Eligibility Criteria: 
In all counties, eligible applicants must be veterans who are totally disabled due to injuries received while on duty with the armed forces and unremarried surviving spouse. Applicants must also occupy the qualifying property as their primary residence.
Local Option Regarding Program Features: 
Local option regarding program features
Description of Local Option Regarding Adoption or Program Features : 
There is no state statute covering this exemption and each county much adopt its own program.
State Funding for Local Tax Loss: 
Local government covers all of its tax loss
Description of State Funding for Tax Loss: 
State statutes are silent in regard to reimbursement of local tax loss.
Local Option in Adoption of Program : 
Local government must take action to opt out
Source State Statutes: 
Honolulu County: ROH 8-10.5
Maui County: Article IX 3.48.475
Kauai County: § 5A-11.6
Hawaii County: § 19-73
(in effect for 2021)
Source Publication: 
City and County of Honolulu Real Property Assessment Division Department of Budget and Fiscal Services Claim for Exemption Totally Disabled Veteran
[https://www.realpropertyhonolulu.com/media/1405/bfsrpp6b.pdf Accessed 12/22/2023]
View Archived Source

County of Maui Department of Finance Real Property Assessment Division Claim for Disability Exemption Totally Disable Veteran
[https://www.mauicounty.gov/DocumentCenter/View/102703/Disability-Exemption-for-Disabled-Veterans?bidId= Accessed 12/17/2020]
View Archived Source

County of Kauai Real Property Assessment Division Finance Department Claim for Exemption Totally Disabled Veteran Form P-6
[https://www.kauai.gov/Portals/0/Finance_RP/TaxReliefDocs/VA%20Disability%20Pk_01-28-2019.pdf?ver=2019-01-28-114818-237 Accessed12/18/2020]
View Archived Source

County of Hawaii Property Tax Division Claim for Totally Disabled Veteran Form 19-73
[http://www.hawaiipropertytax.com/forms/RP%20Form%2019-73.pdf Accessed 12/18/2020]
View Archived Source
Data Collection Notes: 
CREATED 2018 record; need to add back prior years back to 2014; Also need to check other counties The state laws under chapter 246 and 246A were all repealed in 2016; however earlier state law delegated everything to the counties

Revision Type: 

Revision Notes: 

12/22/2023 cc updated record--old or 2023 link for applications but since no change in program left form
4/4/19 LA verified
11/12/18 MP updated 18 information, clarified benefit for Maui Surviving Spouses
8/13/18 CC created Hawaii record to cover all 4 county records
12/167/30/15 MM cc verified
created 14 record - no changes
12/18/14 mj verified
11/18/13 no new leg
10/2/13 no new leg
3/21/12 DM created 12

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