Homestead Exemption for the Elderly (Multiple Home Exemption)





Variations in Receipt of Benefit

Other Variation in Receipt of Benefits

Benefit Type



Taxpayers between 60 and 69 years old receive an exemption from assessed value equal to 2 times the basic home exemption. Taxpayers above 70 years old receive an exemption equal to 2.5 times the basic home exemption. Counties have the option of increasing the value of this exemption.

How is Benefit Disbursed

Exemption from assessed value

Eligible Property Type


Characteristics of Eligible Property

Only residential property is eligible.

Eligibility Criteria



Principal Residence

Description of Eligibility Criteria

Taxpayers must be at least 60 years old. In addition, they must 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

Description of State Funding for Tax Loss

State statutes are silent in regard to reimbursement of local tax loss.

Enrollment Data

In Fiscal Year 2007, a total of 111,076 multiple home exemptions were granted, for a total of $12,490,632 in assessed value.

Record ID



Fiscal Year 2007 began on 1 July 2006 and ended on 30 June 2007.


Haw. Rev. Stat. § 246A-2 (in effect for 2007); Haw. Rev. Stat. § 246-26(d) (in effect for 2007)
Number and Amount of Exemption by Type (2007), Department of Budget and Fiscal Services [ Accessed 8/13/2010] View Archived Source

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