Additional Homestead Exemption (Low-Income)





Variations in Receipt of Benefit

Other Variation in Receipt of Benefits

Benefit Type



The benefit is an additional exemption for low-income homeowners which applies in Honolulu City and County as well as Kaua'i County. 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.

Eligibility Criteria



Income Ceiling

Principal Residence

Description of Eligibility Criteria

In Honolulu and Kauai in order to be eligible for the benefit, the household income must be no more than 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.

Record ID



Rev. Ord. of the City and County of Honolulu § 8-10.4(e), shall be repealed effective from 30 June 2039.


Rev. Ord. of Honolulu § 8-10.4(e)(1);
Kauai County Code §5A-11.4 (d)(in effect for 2018).
County of Kauai Department of Finance, Additional Home Exemption Relating to Owner-Occupants ’ Income, (2018) [ accessed 11/13/2018] NEED TO UPLOAD WHEN POSSIBLE

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