Property tax relief for seniors in Hawaii

How property tax works in Hawaii

The state does not collect property tax. Each of the four counties (Honolulu, Hawaii, Maui and Kauai) sets its own exemptions, credits, rates and deadlines. The home exemption is the starting point. It lowers the taxable value of the home you own and live in, and you usually need it to get any credit.

Honolulu (Oahu)

Home exemption

Real Property Tax Credit

This credit helps if your property tax is high compared with your income.

Who qualifies (for the July 1, 2027 to June 30, 2028 tax year):

• You have a home exemption on the property when you apply and during the tax year.
• No owner on the title owns any other property anywhere.
• All owners together had gross income of $80,000 or less in 2025.

What income counts: All taxable and non-taxable income, including Social Security, pensions, IRA and annuity payouts (not rollovers), Railroad Retirement, veterans disability pensions, tax-free interest and unemployment pay. Gifts of goods and in-kind help, such as food, do not count.

How much: The credit is the part of your tax above 3% of the owners' combined gross income. If your tax is at or below that share of income, there is no credit.

How to apply:

1. Get the tax relief application online at honolulu.gov/treasury, at a Satellite City Hall, a Hawaii State Library, a Real Property Assessment office, or the Treasury Office (Room 115, 530 S. King St.). Forms are usually out from July through September.
2. Include each owner's Social Security number and the supporting papers the form asks for.
3. Mail it to: City and County of Honolulu, Department of Budget and Fiscal Services, Division of Treasury, Tax Relief Section, P.O. Box 135028, Honolulu, HI 96801-5028.
4. File by September 30 each year (received by 4:30 p.m. or postmarked by that date). You must apply every year.

If you are denied, the city tells you in writing by December 31, with your right to appeal. Questions: (808) 768-3205 or [email protected].

Tell the city if you stop qualifying or the title changes. If the credit is taken back, you owe it as added tax.

Kauai

Kauai also has tax relief for low-income owners. File by September 30. Call 808-241-4224.

Maui County

• Home exemption: $300,000 for the 2027 assessment year. File by December 31.
• Circuit breaker credit: If your property tax is more than 2% of your adjusted gross income, you may get a credit.

Call 808-270-7297.

Hawaii County (Big Island)

Hawaii County has its own home exemption and homeowner programs. Call the county real property office at 808-961-8201 to ask about the senior amounts and deadlines.

If you rent: the state renters' credit

The low-income household renters' credit comes through your Hawaii state income tax return, not the county.

• Age 65 or older: You get one more exemption, so a bigger credit.
• Other rules: You must be a Hawaii resident who was in the state more than nine months of the year, and no one else can claim you as a dependent. Rent paid with public assistance does not count toward the rent you paid.
• How to claim: Fill out Schedule X and file it with your Hawaii income tax return (Form N-11 or N-15).

Common mistakes

• Not updating your home exemption at 65 (or at 60 and 70 on Kauai). Ask your county if you must file to get the higher amount.
• Missing the yearly credit deadline. Honolulu's credit must be filed every year by September 30.
• Owning another property. Any other property owned by anyone on the title rules out Honolulu's credit.
• Not filing a state return as a renter. You must file to get the renters' credit.

Free help

Call your county real property office (numbers above). For help with other housing and living costs, call the Aging and Disability Resource Center at 808-643-2372.

See also all benefits in Hawaii.

Phone numbers: Free help lines for Hawaii agencies

Check what you may qualify for