Variations in Receipt of Benefit
Other Variation in Receipt of Benefits
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.
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.
Kauai County Code §5A-11.4 (d)(in effect for 2018).