Basic Home Exemption

State

Hawaii

Year

2016

Variations in Receipt of Benefit

No 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. In Hawaii County, the exemption is $40,000. In the Kauai County, it is $160,000. In the City and County of Honolulu, it is $80,000. In Maui County, it is $200,000.

How is Benefit Disbursed

Exemption from assessed value

Eligible Property Type

Residential

Characteristics of Eligible Property

Only residential property is eligible for this program.

Eligibility Criteria

Age

Homeowner

Principal Residence

Description of Eligibility Criteria

Taxpayers must be under 60 years old and occupy the qualifying property as a primary residence.

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_RR16

Footnotes

Effective 1 July 2016 the state statutes were repealed, property tax authority is delegated to each county.

Sources

Honolulu: ROH 8-10.4;
Maui: Code of County §3.48.450; Hawaii: Laws §19-71; Kauai: Laws §5A-11.4 ( in effect for 2016)
Real Property Assessment Exemption Information (n.d.) City and County of Honolulu Real Property Assessment Division[https://www.realpropertyhonolulu.com/exemptions/exemption-information/ Accessed on 10/06/2017] View Archived Source


RPA Exemption Information (n.d.) County of Kauai Department of Finance [http://www.kauai.gov/Government/Departments-Agencies/Finance/Real-Property/Exemption-Information Accessed on 10/06/2017] View Archived Source

Home Exemptions Brochure (2015) County of Hawai’i Real Property Tax Division [http://www.hawaiipropertytax.com/forms/Home%20Exemptions%20Brochure.pdf Accessed on 10/06/2017] View Archived Source

Real Property Assessment Division Tax Relief Programs Maui County [http://www.co.maui.hi.us/756/Tax-Relief-Programs Accessed 10/06/2017] View Archived Source

2016 Haw. Sess. Laws Act 52

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