Hawaii property tax is a county matter, and each of the four counties sets its own senior home exemption. Depending on where you live and how old you are, the enhanced exemption can reach $200,000 off your assessed value. This guide lays out what each county provides and how to apply.
Hawaii Senior Property Tax Relief at a Glance
| County | Senior Exemption Amount | Age Requirement | Notes |
|---|---|---|---|
| Honolulu (Oahu) | $160,000 | 65+ | Increasing to $180,000 on July 1, 2027 |
| Hawaii County (Big Island) | $90,000 (ages 65-69), $105,000 (ages 70-74), $110,000 (ages 75+) | 65+ | Tiered by age |
| Maui County | $200,000 | 60+ | |
| Kauai County | Verify directly with county | -- | Contact the Kauai Real Property Assessment Division |
Hawaii Senior Property Tax Relief: How the County System Works
Hawaii is one of a small number of states where no state property tax exists. The four counties, Honolulu, Hawaii, Maui, and Kauai, each levy and administer their own real property taxes under separate ordinances.
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 are confirmed for 2026 for the three counties where we have sourced data. For Kauai, contact the county's Real Property Assessment Division directly to confirm the current senior exemption.
Honolulu County (Oahu)
Honolulu County offers a $160,000 home exemption for owners who are 65 and older on January 1 of the tax year. This exemption applies to owner-occupied principal residences. Applications go to the Honolulu Real Property Assessment Division.
One notable upcoming change: the Honolulu exemption is scheduled to increase to $180,000 effective July 1, 2027. That gives homeowners a known runway; if you apply now, you benefit at the $160,000 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 have application windows that close several months before the tax year begins.
Hawaii County (Big Island)
Hawaii County's senior home exemption is tiered by age. The older you are, the larger the exemption:
- Ages 65 to 69: $90,000 off assessed value
- Ages 70 to 74: $105,000 off assessed value
- Ages 75 and older: $110,000 off assessed value
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 automatically as you age into the next bracket, but confirm with the county whether that's automatic or requires a new application.
Maui County
Maui County's home exemption for older residents is the largest in dollar terms and also has the lowest age threshold. Homeowners 60 and older who own and occupy their primary residence in Maui County qualify for a $200,000 exemption off assessed value.
That $200,000 figure 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 updates its home exemption program independently. 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.
- Identify your county's Real Property Assessment Division. This is the office that handles home exemptions. Each county has its own office and website.
- Confirm the current senior exemption amount and age threshold. Even in counties where we have confirmed figures, amounts can change. Verify with your county before filing.
- Submit the application by the county deadline. Hawaii counties typically require applications to be filed before the start of the tax year. Missing the deadline means waiting another year.
- Provide proof of ownership, primary occupancy, and age. Each county sets its own documentation requirements. Expect to show a government ID, your deed or tax bill, and evidence the property is your principal residence.
If you've recently turned 60 (Maui) or 65 (other counties), apply right away. Don't wait until a bill arrives.
What This Saves
The savings from Hawaii senior property tax relief depend on your county's tax rate and how much of your home's assessed value falls above the exemption.
In Honolulu, for example, if your property is assessed at $600,000 and you're 65 or older, the $160,000 exemption reduces your taxable assessed value to $440,000. The dollar savings multiply against Honolulu'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, Maui, 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.
Age tiers can shift your exemption upward. In Hawaii County specifically, moving from 69 to 70 or from 74 to 75 increases your exemption amount. Ask the county whether this is applied automatically or requires you to notify the office when you cross into the next bracket.
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.
Check for combined exemptions. In Honolulu, for example, owner-occupants may qualify for a base home exemption in addition to the age-enhanced amount. The senior exemption typically replaces or adds to the base. Confirm with the Real Property Assessment Division which exemptions apply to your property.
Property Taxes and the Bigger Picture
The senior home exemption helps lower the annual tax bill. But for many families, property taxes are just one piece of the question. If you're trying to figure out how to fund care while staying in the home, 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.
Frequently Asked Questions
In most Hawaii counties, you file once and the exemption carries forward as long as you remain eligible. But confirm with your county. Hawaii County's tiered system, for example, may require you to notify the county when you move into a higher age bracket.
Yes. The Honolulu home exemption applies to owner-occupied residential property, including condominiums, as long as the unit is your primary residence and you meet the age requirement.
No. The home exemption across all four counties applies to a single primary residence. You can claim it only for the home where you actually live as your principal residence.
The typical rule is that you must meet the age requirement as of January 1 of the tax year. If you turn 65 after January 1, you'd generally qualify starting the following tax year. Confirm the exact cutoff with your county, as each sets its own rules.
Contact the Kauai County Real Property Assessment Division directly. Their office maintains current exemption schedules and application forms. We did not include a Kauai figure in this guide because we have not verified it to a current county source.
Learn More
- Senior Property Tax Relief by State
- How to Pay for Senior Care
- Selling or Renting Your Home for Care
- Reverse Mortgage for Senior Care
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.