Basic and Elderly Home Exemption





Variations in Receipt of Benefit

Other Variation in Receipt of Benefits

Benefit Type



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 Honolulu County the basic home exemption is $100,000. For those residents over 65, the exemption is $140,000. In Maui County, the exemption is $200,000 for all homeowners, regardless of age. The county no longer offers an increased exemption for its older residents. In Kauai County, the basic home exemption is $160,000. For individuals between 60 and 70, the exemption is $180,000 and for those individuals over 70, the exemption amount is $200,000. In Hawaii County, the basic exemption is $40,000. An additional exemption of 20% of assessed value of the property not to exceed an additional $80,000 is available. For those aged 60 to 69, the exemption amount is $80,000. For those 70 and older, the exemption amount is $100,000.

How is Benefit Disbursed

Exemption from assessed value

Eligible Property Type


Characteristics of Eligible Property

Only residential property is eligible for this program. In Maui County, the exemption is not allowed for properties that are delinquent on their taxes for a year or more.

Eligibility Criteria



Principal Residence

Other Criteria

Description of Eligibility Criteria

Taxpayers must occupy the residence as their primary property and fulfill age requirements attached to varying benefit levels. . The homeowner must occupy the property for minimum days a year. In Honolulu, Kauai, and Maui, the requirement is 270 days; in Hawaii county, 200 days. To qualify for the elderly exemption, in Honolulu City and County, the resident must be 65 years or older on or before September 30 preceding the tax year for which the exemption is claimed. In Hawaii, the claimant must be 60 or 70 years of age on or before December 31, preceding the tax year.

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



Honolulu Ordinance 19-7 (Bill 3 2019), amends Honolulu 8-10.4 to raise basic exemption to $100,000 and 65 year old age exemption to $140,000 effective July 1, 2020. Kauai Ordinance 1082-2020 (Bill 2803) amends Kauai 5A-11.4 to increase occupancy period requirement from 181 days to 270, effective October 29, 2020. Maui Ord Ordinance 5108 (Bill 77) amends Maui 3.48.450 to specify that the exemption will not be allowed for homeowners that have been delinquent on their taxes for a year or more.


Honolulu: ROH 8-10.4;
Maui: Code of County §3.48.450;
Hawaii: Laws §19-71;
Kauai: Laws §5A-11.4 (in effect for 2020)
City and County of Honolulu Real Property Assessment Division, Real Property Assessment Exemption Information
[ Accessed on 10/28/2021]
View Archived Source

City and County of Honolulu Department of Budget Application for Homestead Exemption, (2019)
[ Accessed 10/28/2021]
View Archived Source

County of Kauai Department of Finance, RPA Exemption Information, (2018)
[ Accessed on 10/28/2021]
View Archived Source

County of Hawaii Real Property Tax Division, Home Exemptions Brochure, (2020)
[ accessed 10/28/2021]
View Archived Source

Maui County Real Property Assessment Division Tax Relief Programs
[ Accessed 10/28/2021]
View Archived Source

Honolulu Ordinance 19-7 (Bill 3 2019)
Kauai Ordinance 1082-2020 (Bill 2803)
Maui Ord Ordinance 5108 (Bill 77)

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