Hawaii Senior Property Tax Relief (2026)

Hawaii senior property tax relief is set county by county, and the home exemption on your primary residence can reach $300,000 off assessed value depending on where you live and how old you are.1 This guide lays out what each of the four counties provides and how to apply.

Hawaii Senior Property Tax Relief at a Glance

Hawaii Senior Property Tax Relief: How the County System Works

Hawaii is one of a small number of states with no state property tax. The four counties, Honolulu, Hawaii, Maui, and Kauai, each levy and administer their own real property taxes under separate ordinances.1

That means the rules differ by county: the exemption dollar amount, the qualifying age, and the application process are all set locally. The figures below reflect the current programs in Honolulu and Maui, confirmed to county government sources. Hawaii County's exemption is age-tiered but its exact dollar amounts are set by ordinance, so confirm them with the county. For Kauai, contact the county's Real Property Assessment Division directly to confirm the current senior exemption.

Honolulu County (Oahu)

Honolulu gives every owner-occupant a base home exemption of $120,000 off assessed value, and a larger $160,000 exemption for owners who are 65 or older on January 1 of the tax year.1 The senior amount replaces the base, so a qualifying 65-year-old gets $160,000 total, not $120,000 plus $160,000. The exemption applies to owner-occupied principal residences. Applications go to the Honolulu Real Property Assessment Division.

One notable upcoming change: on July 1, 2027, the Honolulu amounts rise to $140,000 base and $180,000 for owners 65 and older.1 That gives homeowners a known runway. If you apply now you benefit at the current level, and the higher amount phases in automatically without a new application.

Basic requirements for the Honolulu senior exemption:

• Own the property as your primary residence
• Be at least 65 by January 1 of the applicable tax year
• File with Honolulu's Real Property Assessment Division by the county deadline

Check the current filing deadline directly with the county. Hawaii counties typically set application windows that close months before the tax year begins, so confirm your county's current deadline schedule rather than assuming.

Hawaii County (Big Island)

Hawaii County's home exemption is age-tiered: it starts at a basic amount for younger owners and increases in steps for owners 60 and older, rising further through the older age brackets.1 The exact tier dollar amounts are set by county ordinance, and published figures have varied, so confirm the current amount for your age directly with the county before you rely on it.

Apply with the Hawaii County Real Property Tax Division. As with all four counties, the property must be your primary residence. The tiered structure means your exemption can increase as you age into a higher bracket, but confirm with the county whether that step-up is automatic or requires a new filing.

Maui County

Maui County offers a flat $300,000 home exemption off assessed value for owner-occupants of a primary residence, and it is no longer age-based.1 Maui eliminated its separate age-based senior exemption, so a senior receives the same $300,000 exemption as any other qualifying owner-occupant. That $300,000 is the largest owner-occupant exemption of the four counties and is significant at Maui's assessed-value levels.

Contact the Maui County Real Property Assessment Division for the current application form and filing deadline.

Kauai County

Kauai's senior exemption figures are not included in this guide because we have not verified them to a current county government source. Kauai County administers its own home exemption program separately from the other counties.1 Contact the Kauai Real Property Assessment Division directly for current exemption amounts, age requirements, and application deadlines. The county's real property tax office can give you the current numbers in one call.

How to Apply for Hawaii Senior Property Tax Relief

The application process follows the same general steps across counties, though the forms and deadlines differ.

If you've recently turned 60 (Maui) or 65 (Honolulu), apply right away. Don't wait until a bill arrives.

What This Saves

Your savings depend on the county tax rate and your assessed value above the exemption.

Two illustrative examples (assessed values are hypothetical). In Honolulu, a home assessed at $600,000 for an owner 65 or older gets the $160,000 exemption, cutting taxable value to $440,000.1 On Maui, a home assessed at $800,000 with the flat $300,000 exemption is taxed on $500,000.1 The dollar savings then multiply against the county's current residential tax rate. Assessed values in Hawaii tend to be high, so even a fixed-dollar exemption translates to meaningful annual savings.

On the Big Island or Kauai, the calculation is the same: take the county's current tax rate and apply it to your taxable assessed value after the exemption. Your county's real property division can tell you the current rate.

Filing Tips Across All Four Counties

A few practical notes apply everywhere in Hawaii.

File early. Hawaii counties have application windows that close well before the tax year. Missing the deadline typically means waiting until the following year. Don't assume you have time just because you've recently become eligible.

Keep documentation current. If you move, change your primary residence, or transfer ownership, notify your county's real property division promptly. Receiving an exemption you no longer qualify for can result in back taxes plus penalties.

On the Big Island, age can raise your exemption. Hawaii County's exemption is tiered, so aging into a higher bracket can increase your amount. Ask the county whether the step-up is applied automatically or requires you to notify the office.

Confirm application year versus tax year. In most Hawaii counties, you apply in advance. The exemption you file for applies to the tax year that follows. Read the county's instructions carefully so you're not expecting relief in the year you file only to find it applies the year after.

Understand the base exemption. In Honolulu, every owner-occupant gets a base home exemption ($120,000), and the senior amount ($160,000 at 65+) replaces it rather than stacking on top.1 Confirm with the Real Property Assessment Division which exemption applies to your property.

Property Taxes and the Bigger Picture

The senior home exemption helps lower the annual tax bill. But for many families weighing whether a parent can stay in the home, property taxes are just one piece of the question. If you're trying to figure out how to fund care while staying put, or whether to sell or refinance, there are other tools to consider.

Our guide to how to pay for senior care covers the full range of funding options. If home equity is relevant, the guide on reverse mortgages for senior care explains how that works. And if selling is on the table, selling or renting your home for care walks through the decision.

Learn More

Find personalized help with Hawaii senior property tax relief at brevy.com.

The information on Brevy.com is for educational purposes only and is not a substitute for professional legal, financial, or medical advice. Rules vary by state and program and change frequently. Always verify with the relevant agency or a qualified professional. Brevy is not a law firm, financial advisor, or healthcare provider.