Basic Home Exemption

State

Hawaii

Year

2017

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Exemption

Benefit

Each county has the authority to set their own exemption value and has the option to raise the exempt value for those over 60 and low-income homeowners. There is also an additional exemption amount for individuals over the age of 70 in some instances. In Hawaii County, the basic exemption is $40,000. For those aged 60 to 69, the exemption amount is $80,000. For those 70 and older, the exemption amount is $100,000. To obtain the $80,000 or $100,000 exemption, the claimant must be 60 or 70 years of age on or before December 31, preceding the tax year. In Kauai County, the basic home exemption is $160,000. For individuals between 60 and 70, the exemption amount is $180,000 and for those individuals over 70, the exemption amount is $200,000. In Honolulu County the basic home exemption is $80,000. For those residents over 65, the exemption amount is increased to $120,000. To qualify for this exemption, you must be 65 years or older on or before September 30 preceding the tax year for which the exemption is claimed. The Maui County exemption is $200,000 for all homeowners, regardless of age. The county no longer offers an increased exemption for its older residents.

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

Age

Homeowner

Principal Residence

Description of Eligibility Criteria

Taxpayers must occupy the residence as their primary property and fulfill age requirements attached to varying benefit levels.

Local Option in Adoption of Program

Local government must take action to opt out

Local Option Regarding Program Features

Local option regarding program features

State Funding for Local Tax Loss

Local government covers all of its tax loss

Record ID

HI101_RR17

Footnotes

Sources

Honolulu: ROH Article 10 8-10.4;
Maui: Code of County §3.48.450; Hawaii: Laws §19-71; Kauai: Laws §5A-11.4 (in effect for 2017)
City and County of Honolulu Real Property Assessment Division, Real Property Assessment Exemption Information, (2017)
[https://www.realpropertyhonolulu.com/exemptions/exemption-information/ Accessed on 07/05/2018]
View Archived Source

County of Kauai Department of Finance, RPA Exemption Information, (2017)
[http://www.kauai.gov/Government/Departments-Agencies/Finance/Real-Property/Exemption-Information Accessed on 10/06/2017]
View Archived Source

County of Hawaii Real Property Tax Division, Home Exemptions Brochure, (2015)
[http://www.hawaiipropertytax.com/forms/Home%20Exemptions%20Brochure.pdf accessed 07/05/2018]
View Archived Source

Maui County Real Property Assessment Division Tax Relief Programs
[http://www.co.maui.hi.us/756/Tax-Relief-Programs Accessed10/06/2017]
View Archived Source

County of Hawaii Department of Finance Real Property Tax Division, Claim for Home Exemption, (2015)
[http://www.hawaiipropertytax.com/forms/RP%20Form%2019-71.pdf accessed 07/05/2018]
View Archived Source

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