Rob Hartley
Founder, AppealDesk · March 27, 2026
Hawaii Senior Property Tax: Four Counties, Four Different Exemption Schedules, and an Age-Tiered Structure
Updated April 2026
Hawaii has no statewide property tax. The four counties — Honolulu (Oahu), Maui County (Maui, Molokai, Lanai), Hawaii County (Big Island), and Kauai County — each set their own real property tax rates, exemptions, and senior schedules independently. Three of the four counties use age-tiered exemption schedules where the dollar amount of the home exemption increases as the homeowner crosses successive age thresholds. The age threshold to begin claiming a senior-enhanced exemption is 60 in three counties and 65 in Honolulu. The result: a senior's tax savings vary substantially based on which island they live on, and within a single county vary based on whether the homeowner is 60-69, 70-74, or 75+.
Honolulu (Oahu): Step Up at 65
Single-step structure. The basic home exemption for owner-occupied primary residences under 65 is $120,000. At 65, it rises to $160,000. The senior step requires being 65 or older on or before June 30 preceding the tax year for which the exemption is claimed. Application deadline: September 30. The exemption applies against the assessed value before the residential tax rate is applied.
Maui County: $200,000 at Age 60
Highest senior exemption in the state in dollar terms. Owner-occupants 60 and over qualify for a home exemption of up to $200,000 — substantially more generous than the other three counties' baseline senior amounts. The age threshold is the lowest in the state, and there is no further age-tier step-up beyond 60 in Maui. Maui County also publishes a circuit-breaker program for low-income seniors that operates separately and provides additional relief.
Hawaii County (Big Island): Two-Tier Step at 60 and 70
Two-tier age structure:
- Age 60–69: $80,000 home exemption.
- Age 70+: $100,000 home exemption.
Age qualification is reckoned as of December 31 preceding the tax year — different from Honolulu's June 30 cutoff and from Maui's rolling structure. So a Big Island homeowner turning 70 in March 2026 qualifies for the higher tier starting tax year 2027, not 2026.
Kauai County: Four-Tier Step Structure
Most granular age structure of the four counties:
- Age 60–64: $85,000 home exemption.
- Age 65–69: $90,000 home exemption.
- Age 70–74: $105,000 home exemption.
- Age 75+: $110,000 home exemption.
Each five-year age tier produces a roughly $5,000–$15,000 increase in shielded assessed value. The cumulative effect for a homeowner who reaches 75+ is meaningful but smaller than what a Maui or Honolulu senior receives at the same age.
Is your Hawaii assessment correct?
The home exemption shields a fixed dollar amount of assessed value. If the assessment itself is too high, the exemption operates against an inflated base. An assessment review fixes the underlying number.
The Income-Based Additional Exemption ($55,000 in Some Counties)
Several counties layer an additional $55,000 of home exemption on top of the age-based amount when the owner-occupant's annual income is less than $40,000. So a 70-year-old Big Island homeowner with income under $40,000 receives the $100,000 age-based exemption plus $55,000 income-based, for $155,000 total — closer to Maui's $200,000 baseline but reachable only by lower-income seniors. The income test, age threshold, and additional-exemption amount all vary by county; verify with your specific county real property tax office before relying on the figure.
The 270-Day Occupancy Test and the One-Exemption-Per-Couple Rule
Two rules that apply across all four counties:
- 270-day primary residence test: occupying the home for more than 270 calendar days of the year is evidence of intent to reside. A part-year resident who spends fewer days than that risks losing the exemption regardless of where they hold their driver's license or voter registration.
- One home exemption per married couple: spouses cannot each claim a home exemption on a separate property. Two homes, two exemptions, only allowed if the spouses are not legally married or are legally separated.
- Hawaii state income tax filing as a resident: most counties require the applicant to file as a Hawaii resident with a reported address within the county. This catches snowbirds who maintain another state's residency for income-tax purposes — they generally cannot also claim the Hawaii senior home exemption.
Frequently Asked Questions
I'm 62 and live on Oahu. Can I claim the senior step-up exemption?
No, not yet. Honolulu's senior step-up to $160,000 applies starting at age 65, not 60 or 62 like in the other Hawaii counties. You currently qualify for the basic $120,000 home exemption. When you turn 65 on or before June 30 of a given year, you can claim the $160,000 amount for that tax year. The other three Hawaii counties begin senior tiers at age 60; Honolulu is the outlier in starting at 65.
I split time between Honolulu and Phoenix. I spend about 200 days per year in Honolulu. Do I qualify?
Probably not, given the 270-day primary residence test. 200 days is below the threshold, and Honolulu's real property tax office will look at occupancy evidence (utility usage patterns, travel records, time in residence) when verifying the home exemption. The state income tax residency test reinforces this — if you're filing Arizona state income tax as an Arizona resident, you generally cannot also claim Hawaii senior home exemption status. To qualify, you'd need to either reorganize your time to spend over 270 days in Honolulu or accept that the senior exemption isn't available to you.
If I move from Maui to Kauai, will I get the Maui $200,000 exemption?
No. Each county's home exemption schedule is local to that county. When you move to Kauai, you become subject to Kauai's age-tiered structure ($85K at 60, $90K at 65, $105K at 70, $110K at 75+), not Maui's flat $200K. The two schedules are not portable across county lines, and your prior Maui exemption ends when you sell or change your primary residence. Apply for the Kauai exemption fresh after establishing your Kauai homestead.
My income is $35,000. Does that get me the additional $55,000 exemption?
Possibly, depending on which county you live in. The $55,000 income-based additional exemption is a feature of multiple Hawaii counties but with variation in income limits and exact additional amounts. Big Island and Kauai have variants of this layered structure; Maui's circuit-breaker program operates somewhat differently. At $35,000 in income, you're below the typical $40,000 threshold, so the additional exemption likely applies — but confirm with your specific county's real property tax office because the exact threshold and additional amount can vary year to year.