Hawaii Senior Property Tax Relief: Oahu, Maui, Kauai, Big Island

Hawaii senior property tax relief is set county by county, and the base home exemption on your primary residence runs from $50,000 to $300,000 off assessed value.1 Where you land depends on your county and, in three of the four counties, your age. Maui is the exception: its $300,000 exemption is flat and not age-based.1

Hawaii Senior Property Tax Relief at a Glance

How Hawaii Senior Property Tax Relief Works County by County

Each of the four counties, Honolulu, Hawaii, Maui, and Kauai, sets its own owner-occupant home exemption, and three of the four increase it with the owner's age.1

That means the rules differ by county: the exemption dollar amount, the qualifying age, the filing deadline, and the application process are all set locally. The base exemptions turn on owning and living in the home, not on your income or the home's value, but income conditions do apply in places: Kauai has income-based extras, Honolulu has an income-tested tax credit, and Maui, Kauai, and Hawaii County all look for a Hawaii resident income tax return.1

If your income is low, look past the home exemption. Honolulu's income-tested tax credit and Kauai's income-based programs are described in their sections below.1 For the Big Island, this guide has no confirmed income-based program to describe, so ask the Hawaii County Real Property Tax Division whether it offers one.

Separately, Maui County has a tax credit program called the Circuit Breaker Tax Credit. The county notice this guide draws on gives its application window, covered in the Maui section, and no terms: it doesn't say who qualifies or how the credit is figured.1

Honolulu County (Oahu)

Honolulu's home exemption takes $120,000 off the taxable value of an owner-occupied principal residence, or $160,000 if the owner is 65 or older.1 The senior amount replaces the base, so a qualifying 65-year-old gets $160,000 total, not $120,000 plus $160,000. Applications go to the Honolulu Real Property Assessment Division.

On July 1, 2027, the Honolulu amounts rise to $140,000 base and $180,000 for owners 65 and older.1

Basic requirements for the Honolulu senior exemption:

• Own the property as your primary residence
• Be 65 or older for the $160,000 amount1
• File with Honolulu's Real Property Assessment Division by September 30 preceding the tax year you're claiming for1

Honolulu's deadline, the age-65 test, and renewal

The deadline to submit a Honolulu claim is September 30 preceding the tax year for which the exemption is claimed.1

The age test has two dates. You must be 65 on or before June 30 of the tax year, and your date of birth must be on record by the September 30 preceding the tax year. The division's own example shows which June 30 it means: to receive $160,000 in tax year 2026 (July 1, 2026 to June 30, 2027), the owner must be 65 as of June 30, 2026, with the date of birth on record by September 30, 2025.1

If you already have a Honolulu home exemption, you don't need to refile as long as nothing has changed in the ownership or use of the property. And if you gave proof of age when you first filed, the exemption adjusts to the higher amount automatically when you come of age.1 If you didn't give proof of age back then, ask the division how to get your date of birth on record.

Honolulu's Real Property Tax Credit for Homeowners

Honolulu also runs a separate, income-tested credit that you apply for every year. For the tax year July 1, 2027 to June 30, 2028, the eligibility requirements include:

• A home exemption in effect on the property when you apply and during that tax year
• None of the titleholders owns any other property anywhere
• Combined total gross income of all titleholders for calendar year 2025 of no more than $80,0001

Gross income here is not taxable income. It includes all taxable and non-taxable income for 2025, and the brochure's definition counts the gross amount of IRA distributions and pension or annuity benefits (rollovers excluded) and all Social Security payments. A retiree who measures only taxable income against $80,000 can read themselves in wrongly.1

The credit equals the taxes owed for that tax year above 3% of the titleholders' combined total gross income, and the tax owed after the credit can't drop below the minimum tax. Applications for the 2027 to 2028 tax year had to be filed by September 30, 2026, so that round has closed.1 Because the credit is applied for annually, ask the city when the next application period opens and what income limit applies to it.

Hawaii County (Big Island)

Hawaii County's home exemption is age-tiered under Chapter 19 of the Hawaii County Code. It starts at $50,000 and rises with the owner's age:1

• 60 to 64: $85,000
• 65 to 69: $90,000
• 70 to 74: $105,000
• 75 to 79: $110,000
• 80 or over: $125,0001

On top of that, a qualifying home gets an additional exemption of 20% of its assessed value, capped at $100,000.1

The filing deadline is tied to the tax payment you want it to reach: file on or before December 31 for the first-half payment, or June 30 for the second-half payment. The county also requires a filed Hawaii resident income tax return, but an owner whose income is too low to require filing, or who has just moved to the county and will file at the next deadline, can ask the director for a conditional waiver.1

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; ask 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 base home exemption of the four counties, and the exemption also moves the property into the owner-occupied tax rate class.1

The deadline is December 31 of the preceding assessment year, and Maui requires that you filed a Hawaii resident income tax return.1

You don't have to file a Maui claim every year. The exemption stays in effect unless there's a change in status, such as moving, a death, renting the home, or no longer meeting the home-exemption qualifications. Maui owners must tell the Real Property Assessment Division within 30 days of any change in status. Failing to report means disqualification and a $200 penalty.1

Maui County also has a Circuit Breaker Tax Credit. The Real Property Assessment Division's notice says applications are being accepted from August 1, 2026 through December 31, 2026 for tax year 2027/2028.1 That notice gives the window, not the credit's terms, so ask the division who qualifies and how the credit is figured before the window closes.

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

Kauai County

Kauai grants a $220,000 home exemption, which rises to $240,000 at 60 and automatically increases to $260,000 at 70. File the claim (Form P-3) on or before September 30 before the tax year you want it to cover, and you must have filed a State of Hawaii N-11 income tax return for the prior year.1

Kauai also has income-based programs for owners with a home exemption. An additional $120,000 exemption goes to owner-occupants whose combined annual gross income stays within 80% of the Kauai median household income, and it must be claimed each year by September 30. A separate Very Low-Income Tax Credit, applied for annually, covers owners whose household income does not exceed 50% of the Kauai median. The credit equals the difference between the calculated taxes and 3% of the combined gross income of all titleholders. It cannot lower the annual tax below the minimum tax.1 Apply with the Kauai Real Property Assessment Office.

How to Apply for Hawaii Senior Property Tax Relief

If you've recently turned 60 (Kauai or Hawaii County) or 65 (Honolulu), check whether you qualify for a larger amount. Don't wait until a bill arrives.1

What This Saves

Your savings depend on the county tax rate and your assessed value above the exemption. The exemption comes off the assessed value first, and the rate is then charged per $1,000 of net taxable value.1

These rates come from the Honolulu Real Property Assessment Division's statewide tax-rates report, and they belong to the tax year July 1, 2026 to June 30, 2027 only.1 Ask your county which class your home is billed in. In Honolulu the answer changes the bill: the division's FAQ says a property without a home exemption may be subject to Residential A rates if its assessed value exceeds the Residential A threshold.1

Two illustrations show the math for that tax year. The assessed values are hypothetical, and your own bill depends on your assessment and rate class.

Maui (illustration). A home assessed at $800,000 with the flat $300,000 exemption has a net taxable value of $500,000. Maui's exemption places the home in the owner-occupied class, where the rate is $1.65 per $1,000 up to and including $1,500,000. So 500 x $1.65 = $825 for the year. At that rate, $300,000 of value carries 300 x $1.65 = $495 of tax. That $495 assumes the owner-occupied rate, and it is not what the home would owe without the exemption: the exemption is what places the home in that class, and this guide doesn't carry the rate a home without it is billed at.1

Honolulu (illustration). A home assessed at $600,000 whose owner meets the age-65 test gets the $160,000 exemption, which cuts net taxable value to $440,000. If the home is billed at the Residential rate of $3.50 per $1,000, that is 440 x $3.50 = $1,540 for the year. At that rate, $160,000 of value carries 160 x $3.50 = $560 of tax, and the $120,000 base carries 120 x $3.50 = $420. Both figures assume the Residential rate. Neither is a bill without the exemption, because a home with no exemption may be subject to Residential A rates.1

Filing Tips Across All Four Counties

File early. Honolulu's, Kauai's and Maui's deadlines fall before the tax or assessment year they cover, and on the Big Island the December 31 and June 30 deadlines decide which half-year payment the exemption reaches.1 Don't assume you have time just because you've recently become eligible. Ask your county which tax year an approved claim starts in.

Tell the county when things change. The exemption depends on you owning and living in the home.1 If you move or transfer ownership, ask the county's real property division what it needs from you. Maui gives you 30 days to report a change in status.1

Paying for Care When the Property Tax Break Isn't Enough

A home exemption lowers the annual tax bill, but it won't pay for a parent's care. Our guide to how to pay for senior care covers the full range of funding options, reverse mortgages for senior care explains how borrowing against home equity works, and selling or renting your home for care walks through that 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.