State
Hawaii
Year
2020
Variations in Receipt of Benefit
Other 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 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
Residential
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
Age
Homeowner
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
HI101_RR20
Footnotes
Sources
Maui: Code of County §3.48.450;
Hawaii: Laws §19-71;
Kauai: Laws §5A-11.4 (in effect for 2020)
[https://www.realpropertyhonolulu.com/help-resources/faq/ Accessed on 10/28/2021]
View Archived Source
City and County of Honolulu Department of Budget Application for Homestead Exemption, (2019)
[https://www.realpropertyhonolulu.com/media/1398/bfsrpp3.pdf Accessed 10/28/2021]
View Archived Source
County of Kauai Department of Finance, RPA Exemption Information, (2018)
[https://www.kauai.gov/Government/Departments-Agencies/Finance/Real-Property/Exemption-Information#who Accessed on 10/28/2021]
View Archived Source
County of Hawaii Real Property Tax Division, Home Exemptions Brochure, (2020)
[http://www.hawaiipropertytax.com/forms/Home%20Exemption%20Program%20(Oct%202020).pdf accessed 10/28/2021]
View Archived Source
Maui County Real Property Assessment Division Tax Relief Programs
[https://www.mauicounty.gov/FAQ.aspx?TID=94#a_94 Accessed 10/28/2021]
View Archived Source
Kauai Ordinance 1082-2020 (Bill 2803)
Maui Ord Ordinance 5108 (Bill 77)