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Taxes
Property tax relief for seniors in Hawaii
Hawaii has 2 programs that can lower property taxes for older adults: County home exemptions and Credit for Low-Income Household Renters. Each one has its own rules and deadline.
County home exemptions
Hawaii has no statewide property tax break for older homeowners; each county runs its own property tax. Honolulu and Kauai offer a home exemption for the home you own and live in, and Honolulu takes $160,000 off the taxable value at 65 or older. You file once with your county's real property office by September 30.
How to apply
- In person
- Your county's real property assessment office (Honolulu: Real Property Assessment Division; Kauai: Real Property Assessment, 4444 Rice Street, Suite 454, Lihue)
Who may qualify
| Age | Any age; Honolulu gives a larger exemption at 65 or older Source: City and County of Honolulu, Real Property Assessment Division (source 1) |
|---|---|
| Income limit | No income limit for the home exemption in Honolulu Source: City and County of Honolulu, Real Property Assessment Division (source 1) |
| Home | You own the home and live in it as your principal residence. Kauai also requires you to live there at least 271 days a year and file a Hawaii resident income tax return with a Kauai address. |
What you may get
| Honolulu, 65 or older | $160,000 off taxable value; rising to $180,000 starting July 1, 2027 |
|---|---|
| Honolulu, under 65 | $120,000 off taxable value; rising to $140,000 starting July 1, 2027 |
Source: City and County of Honolulu, Real Property Assessment Division (source 1)
Dates, renewals and waiting lists
| Application deadline | September 30, for the following tax year (Honolulu and Kauai) |
|---|---|
| Reapply each year? | No, in Honolulu, unless the home's ownership or use changes. If you gave proof of age when you first filed, the exemption rises on its own when you turn 65. |
Source: City and County of Honolulu, Real Property Assessment Division (source 1)
How Hawaii is different
Where Hawaii's rules differ from the federal rules for Property tax relief for seniors.
- Property tax relief in Hawaii is set by each county, so the amount depends on where you live
- Honolulu's exemption grows automatically at 65 if your age is on file
Sources: Lincoln Institute of Land Policy, Significant Features of the Property Tax (source 4), City and County of Honolulu, Real Property Assessment Division (source 1)
Good to know
- On Kauai you must tell the assessor within 30 days if you stop qualifying, or face a penalty of up to $200 a year.
- Renters: Hawaii's income tax has a small Credit for Low-Income Household Renters; see the separate row.
Sources: County of Kauai, Real Property Division (source 2), Hawaii Department of Taxation (source 3)
Credit for Low-Income Household Renters
If you rent your home in Hawaii and your income is under $30,000, you may claim a small refundable credit on your state income tax return. It is $50 for each person in your household, and people 65 or older count twice. You claim it on Schedule X with your Hawaii return.
How to apply
- By mail
- Fill out Part I of Schedule X and attach it to your Form N-11 or N-15 Hawaii income tax return
Who may qualify
| Age | Any age; you and your spouse each count as an extra exemption at 65 or older |
|---|---|
| Income limit (2025 tax year) | Adjusted gross income under $30,000 |
| Home and residency | Hawaii resident present more than nine months of the year, renting a unit that is fully subject to real property tax, not claimed as someone else's dependent |
| Rent paid | More than $1,000 in the year, after leaving out utilities, parking, ground rent and rent subsidies |
What you may get
| Credit (2025 tax year) | $50 for each qualified exemption; a person 65 or older counts as two |
|---|
How Hawaii is different
Where Hawaii's rules differ from the federal rules for Property tax relief for seniors.
- People 65 or older get a double share of the credit
Good to know
- Renters: this credit is for renters only. Rent for a unit that is wholly or partly exempt from real property tax doesn't count.
Free help
Free help with this in Hawaii
Executive Office on Aging (EOA)
Your local Area Agency on Aging can help with meals, rides, help at home, caregiver support and applying for benefits.
More help in Hawaii
Property tax relief in another state
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
- City and County of Honolulu, Real Property Assessment Division, Home Exemption (official government site). Checked Oct 28, 2026.
- County of Kauai, Real Property Division, Claim for Home Exemption (Rev. 10.01.2026) (official government site). Checked Oct 28, 2026.
- Hawaii Department of Taxation, Schedule X, Tax Credits for Hawaii Residents (Rev. 2025) (official government site). Checked Oct 28, 2026.
- Lincoln Institute of Land Policy, Significant Features of the Property Tax, Residential Property Tax Relief Programs: Exemptions and Credits summary table, 2018. Checked Oct 28, 2026.
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