Variations in Receipt of Benefit
Other Variation in Receipt of Benefits
Counties have the option of providing additional exemptions for low-income homeowners. 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.
How is Benefit Disbursed
Exemption from assessed value
Eligible Property Type
Characteristics of Eligible Property
Only residential property is eligible.
Description of Eligibility Criteria
Eligibility criteria varies by county. Applicants must qualify as low-income based on the guidelines in their county. In Honolulu and Kauai low income is defined as 80% of the county's median household income
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.
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 2015).