Hawaii Home Exemption: Set County by County, Not Statewide

Updated August 2026

Hawaii has no state-level homeowner exemption. Property tax, including the home exemption, is administered entirely by the four counties, and each one sets a different program name, code section, and dollar amount. A single statewide figure doesn't exist.

Depending on which Hawaii county your home is in, your exemption amount and deadline are different. Honolulu (Oahu), being the most populous, is used as the primary example below, but confirm your specific county's figures before relying on any number.

Hawaii's Property Tax Relief Programs

Honolulu (Oahu): Home Exemption

What it does: $120,000 off assessed value (under 65); $160,000 (age 65+).

Who qualifies: Owner-occupant primary residence.

Deadline and form: September 30 preceding the tax year (Form BFS-RPA-E-8-10.3). Citation: Revised Ordinances of Honolulu §§ 8-10.1, 8-10.3.

Maui County: Home Exemption

What it does: $300,000 flat exemption.

Who qualifies: Owner-occupant primary residence; requires 270+ days occupancy per year and Hawaii resident income tax filing.

Deadline and form: Per Maui County Department of Finance (Maui County home exemption application). Citation: Maui County Code §§ 3.48.565-575.

Kaua'i County: Home Exemption

What it does: $220,000 base; $240,000 (age 60-69); $260,000 (age 70+).

Who qualifies: Owner-occupant primary residence; requires 271+ days occupancy per year.

Deadline and form: Per Kaua'i County Department of Finance (Kaua'i County home exemption application). Citation: Kaua'i County Code § 5A-11.4.

Hawai'i County (Big Island): Home Exemption

What it does: Tiered by age, reported figures vary by source; confirm the current amount directly with the County of Hawai'i Real Property Tax Office before relying on a specific number.

Who qualifies: Owner-occupant primary residence, tiers by age.

Deadline and form: Per County of Hawai'i Real Property Tax Office (County of Hawai'i home exemption application). Citation: Hawai'i County Code.

An exemption or credit lowers your bill only after the assessed value is set. If that value is too high to begin with, you are overpaying on everything above it regardless of which relief programs you claim. Nobody checks the underlying value unless you do.

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How to Apply

Contact your county assessor's (or, where noted above, your state revenue department's) office for the current application form
Gather proof of ownership, occupancy, and, for income-tested programs, your prior-year income documentation
File before the deadline listed above, most jurisdictions do not accept late applications for that tax year
Confirm the relief shows up on your next assessment notice or tax bill

The Bottom Line

Don't apply a Honolulu figure to a Maui, Kaua'i, or Hawai'i County property, or vice versa. Each county runs its own program with its own dollar amounts and deadlines, confirm with your specific county's Real Property Tax office.

Note: Program names, dollar figures, and income limits above are current as of August 2026 and are set or adjusted by the state legislature or department of revenue, not by AppealDesk. Some figures adjust annually, confirm the current-year number with your county or state before applying. AppealDesk helps homeowners identify available relief programs and appeal overassessments.

Most homeowners stack these programs on top of whatever value the assessor assigned and never question the value itself. It came from a mass-appraisal model, not an individual review of your home. It is worth checking once.

Check the value under your exemption

Enter your address to pull your county record free. If it looks too high, your $49 packet gives you everything to challenge it.