Written & Reviewed by
Hawaii property tax relief
Last updated: 28 September 2026
Hawaii does not have one statewide senior property tax exemption. Property tax is handled by the counties, so the right program depends on whether your home is on Oʻahu, Hawaiʻi Island, Maui County, or Kauaʻi.
Bottom Line
Start with the county on your tax bill. Check whether your home already has a home exemption and the correct tax class. Then ask about any income-based credit, age-based exemption, or tax limit that fits your situation. Two deadlines matter right now: Honolulu and Kauaʻi have major filings due September 30, 2026, while Maui’s Circuit Breaker application is open through December 31, 2026.
If Your Tax Bill Is Already a Problem
If a bill is due or late, call the county before waiting for an appeal or exemption decision. Paying late can trigger penalties or interest even when you are disputing an assessment. Have your latest bill, assessment notice, Tax Map Key (TMK), and owner name ready.
If property tax is only one part of a larger crisis, the GFS emergency help guide can point to other Hawaii assistance.
Start Here
- Find your county. Use the county named on the newest property tax bill or assessment notice.
- Check the exemption line. Ask the county what home exemption and tax class are active on your parcel now.
- Check the next deadline. Do not assume last year’s filing date or relief amount still applies.
If you are comparing Hawaii with another state, use the GFS state property tax guide. For help understanding terms such as exemption, credit, freeze, and deferral, see property tax terms.
Quick County Comparison
| County | Main relief | Current action | Phone |
|---|---|---|---|
| Honolulu / Oʻahu | Home exemption; annual homeowner tax credit | File by Sept. 30 for the 2027–2028 tax year if needed | 808-768-3799; tax credit 808-768-3205 |
| Hawaiʻi County | Age-based home exemption; homeowner tax class | Next homeowner filing date is Dec. 31 | Hilo 808-961-8201; Kona 808-323-4880 |
| Maui County | $300,000 home exemption; Circuit Breaker credit | Circuit Breaker open through Dec. 31, 2026 | Assessment 808-270-7297; credit 808-270-7697 |
| Kauaʻi County | Age-based exemption; income relief; tax limits | Most relief filings due Sept. 30, 2026 | 808-241-4224 |
These programs reduce taxable value or taxes in different ways. They do not guarantee a zero tax bill.
What Has Changed
- Honolulu: The current home exemption remains $120,000 under age 65 and $160,000 at age 65 or older for tax year 2026–2027. Starting July 1, 2027, those amounts rise to $140,000 and $180,000. The filing deadline for the 2027–2028 tax year is September 30, 2026, according to the Honolulu home exemption page.
- Maui: The 2027–2028 Circuit Breaker is now accepting applications through December 31, 2026. The current Maui circuit breaker form sets a $126,000 household-income ceiling. It allows up to $8,200 for the standard 5-of-6-year home-exemption path and up to $10,000 for a 15-of-20-year path.
- Kauaʻi: The county’s 2026–2027 program page confirms the $220,000, $240,000, and $260,000 age-based home-exemption amounts, plus annual income-based relief. Most filings are due September 30, 2026. See Kauaʻi program updates.
Honolulu Property Tax Relief
Honolulu covers Oʻahu. The main starting point is the home exemption for an owner-occupied principal home. The Honolulu exemption FAQ says the current amounts are $120,000 for owners under 65 and $160,000 for owners 65 or older. For the tax year beginning July 1, 2027, the amounts increase to $140,000 and $180,000.
Who may qualify: You must own and occupy the property as your principal home and meet the county’s ownership-recording and filing rules. Honolulu uses September 30 as the filing deadline before the tax year. If your date of birth is already on file and your exemption remains valid, the age-based amount can adjust automatically.
Where to apply: File through the Real Property Assessment Division. Call 808-768-3799 for home-exemption questions. The filing due September 30, 2026 is for the 2027–2028 tax year.
Income tax credit: Honolulu also has an annual homeowner tax credit. The city’s tax credit page directs homeowners to the Treasury Division and Form T-RPT. Call 808-768-3205 for the current application. The prior detailed city brochure used a 3% of combined gross-income formula and an $80,000 income ceiling for the 2026–2027 credit year. Because the credit is annual, use the current 2027–2028 form before relying on an older brochure.
Reality check: A home exemption and the income tax credit are separate. The credit is not automatic, and a new buyer should not assume the seller’s exemption continues. If an exemption or classification is wrong on your assessment notice, Honolulu’s appeal FAQ explains the January 15 appeal deadline.
Hawaiʻi County Property Tax Relief
Hawaiʻi County uses an age-based homeowner exemption. The county’s homeowner program lists a $50,000 basic exemption under age 60; $85,000 at ages 60–64; $90,000 at 65–69; $105,000 at 70–74; $110,000 at 75–79; and $125,000 at age 80 or older. It also adds 20% of assessed value, up to another $100,000.
Who may qualify: The home generally must be your principal residence for more than 200 days in the calendar year. You cannot claim another home exemption elsewhere. The county also requires a Hawaii resident income tax return or an allowed waiver. Short-term rental use of any portion for less than 180 days can disqualify the property from the lower homeowner tax class and its 3% assessment cap.
Where to apply: The new-owner guide says homeowner claims filed January 1 through June 30 take effect the following January 1, while claims filed July 1 through December 31 take effect the following July 1. The benefit is not retroactive. Call the clerical office at 808-961-8201 in Hilo or 808-323-4880 in Kona; both are listed on the county contact page.
Tax class matters: For fiscal year July 1, 2026 through June 30, 2027, the county’s current tax rates page lists the homeowner class at $5.75 per $1,000 of net taxable value. Rates are set each year, so do not assume that figure carries into a later year.
Reality check: The exemption reduces taxable value, while the homeowner class controls the tax rate and 3% assessment cap. A property can have an exemption without qualifying for the homeowner class. If you think an exemption or assessment was denied incorrectly, the Hawaiʻi appeal page says the regular appeal deadline is April 9.
Maui County Property Tax Relief
Maui County includes Maui, Molokaʻi, and Lānaʻi. The main home exemption reduces taxable assessed value by $300,000 and can place the property in the owner-occupied class. The current Maui home exemption form requires the owner to occupy the home more than 270 days each year, not rent the entire premises, file a Hawaii resident income tax return with a Maui County address, and keep property taxes from becoming delinquent.
Home-exemption timing: The standard 2026 form listed June 30, 2026 as its deadline and says the resulting exemption applies to the February 20, 2027 payment. If you bought, moved into, or changed status after the standard filing period, call Real Property Assessment at 808-270-7297 before assuming you must wait a full year.
Current Circuit Breaker Credit
The most important current Maui update is the open 2027–2028 Circuit Breaker. Applications are accepted August 1 through December 31, 2026. The county’s current form requires total household income of $126,000 or less and uses 2% of household income in the calculation.
There are now two home-exemption-history paths. A homeowner with a home exemption for at least five of the prior six tax years may receive a credit up to $8,200, subject to a building-value phaseout that reaches zero above $1.3 million. A homeowner with a home exemption for at least 15 of the prior 20 tax years may receive a credit up to $10,000. The credit must be filed every year and does not carry over.
Use the Maui relief forms page for the current application. The county’s Maui exemption FAQ also confirms that Maui no longer has a separate age exemption. Age alone does not create a property tax exemption here.
Lahaina wildfire relief: Maui County says certain unoccupied properties in the Lahaina reentry zone are exempt from real property tax, including the minimum tax, from July 1, 2026 through June 30, 2028. The rule can apply when occupancy is blocked by infrastructure or utilities, a wildfire-destroyed property remains vacant, or rebuilding has a permit but no final inspection. Check the county’s Lahaina tax notice or call 808-270-7297 to confirm whether your parcel fits the ordinance.
Reality check: The Circuit Breaker is not a simple “senior discount.” It depends on home-exemption history, income, taxes, and, for the 5-of-6 path, building value. If an assessment or exemption is wrong, the Maui appeal page lists April 9 as the regular annual deadline.
Kauaʻi County Property Tax Relief
Kauaʻi has several useful layers of homeowner relief. The county’s Kauaʻi relief page lists a $220,000 home exemption for owners under 60, $240,000 for ages 60–69, and $260,000 for age 70 or older.
Who may qualify: The county generally requires owner-occupancy, timely recorded ownership, a prior-year Hawaii resident income tax return with a Kauaʻi County address, and a claim filed by September 30. The county also requires homeowners to report a move, rental, business use, or other loss of eligibility within 30 days.
Income-Based Relief
Kauaʻi offers an additional $120,000 exemption for owner-occupants whose combined gross income is at or below 80% of Kauaʻi median household income. It also offers a very-low-income credit for households at or below 50% of the county median income, generally limiting property tax to 3% of combined gross income or the applicable minimum tax.
The Home Preservation Limit can help some long-time homeowners with high taxable values. The Kauaʻi assessment page says applicants generally need a home exemption for at least 10 years, no other property, net taxable value of at least $1 million, and combined gross income no more than $200,000. Annual filing is required.
Where to apply: Call the Real Property Assessment office at 808-241-4224. Most of these relief programs use a September 30 filing deadline, so September 30, 2026 is the immediate date to protect for the next cycle.
Reality check: Income-based Kauaʻi relief is annual. Getting it once does not mean it will renew automatically. If you dispute an assessment, the county’s appeal dates page lists December 31 as the regular assessment-appeal deadline.
Deadlines to Watch Now
| Date | County | Why it matters |
|---|---|---|
| September 30, 2026 | Honolulu | Home-exemption and tax-credit filing deadline for the next tax year |
| September 30, 2026 | Kauaʻi | Deadline for home exemption and most annual tax-relief claims |
| December 31, 2026 | Maui | 2027–2028 Circuit Breaker application deadline |
| December 31 | Hawaiʻi | Homeowner filing cutoff for the next first-half benefit |
Deadlines can move when a date falls on a weekend or legal holiday, and special amended notices can have different appeal windows. Confirm the exact deadline on your current county form.
How to Start Without Wasting Time
- Pull the newest notice. Use the latest assessment notice and tax bill, not a prior-year copy.
- Locate the TMK. This is the fastest way for county staff to find the parcel.
- Ask what is active. Say, “What exemption and tax class are on this parcel today?”
- Fix the home exemption first. Many income credits require an approved home exemption before anything else.
- Ask about annual forms. Income-based credits often require a new application every year.
- Keep proof of filing. Save the online confirmation, certified-mail receipt, or date-stamped copy.
The GFS property tax finder can help you identify the type of relief to ask about. For broader state tax issues, use the Hawaii tax guide.
Documents Checklist
| Document | Why it helps | Watch for |
|---|---|---|
| Latest tax bill | Shows parcel, tax amount, and due date | Use the current bill |
| Assessment notice | Shows value, class, and exemptions | Appeal deadlines begin from notices |
| Government ID | Shows age and residence | Name must match ownership records |
| Ownership papers | Shows deed, lease, or trust interest | Trusts can need extra documents |
| Tax returns | Used for residence and income tests | Gross income may differ by program |
| Filing proof | Shows when the county received your claim | Save screenshots and receipts |
Reality Checks
- Age does not work the same everywhere. Maui has no age exemption. Honolulu, Hawaiʻi County, and Kauaʻi use age differently.
- Income definitions vary. Some programs use combined gross income and may count income that is not taxable on your federal return.
- Use of the home matters. Moving out, renting, short-term rental activity, or business use can change an exemption or tax class.
- A credit may be annual. Do not assume last year’s income credit will renew.
- An appeal does not stop payment duties. Counties can still charge penalties and interest if taxes are not paid on time.
Common Mistakes to Avoid
- Using another county’s form because it looks similar.
- Waiting for the tax bill instead of checking the assessment notice.
- Assuming a seller’s exemption transfers to a new owner.
- Using only taxable income when the program asks for gross income.
- Missing an annual renewal for an income-based credit.
- Failing to report a move, rental, or ownership change.
Denied, Delayed, or Overwhelmed
Ask for the exact reason in writing. A missing tax return, proof of age, ownership document, or occupancy record may be fixable. A dispute about assessed value, classification, or a denied exemption may require a formal appeal.
If the normal appeal deadline has passed, ask whether you received an amended notice with a separate appeal window. Do not assume an office can waive a statutory deadline.
If keeping the home is becoming unaffordable for reasons beyond property tax, the GFS housing help guide may give you other routes. Older veterans can also check veteran help for disability-related or service-connected options.
Backup Options
If the main senior or homeowner route does not fit, ask the county about disability, totally disabled veteran, disaster, affordable-rental, or other specialized exemptions that match your facts. Do not apply for a category just because it sounds generous; the county decides whether your property and household meet the rule.
For other household needs, the Hawaii senior guide covers food, healthcare, bills, and other programs. If disability affects your housing or benefits, the GFS disability help guide may be useful.
Phone Scripts You Can Use
Check exemption status
“Hello. I am calling about TMK _____. Can you tell me what home exemption and tax class are active on this parcel now, and what I need to file if either one is wrong?”
Ask about income relief
“I have a home exemption and limited income. Which income-based credit or tax limit can I apply for now, what income year do you use, and what is the filing deadline?”
Ask after a denial
“My exemption or credit was denied. What exact rule or missing document caused the denial, and is there still time to correct it or file an appeal?”
Ask about a late bill
“My property tax payment may be late. What amount is due now, what penalty or interest has started, and does paying the bill affect my right to appeal the assessment?”
Resumen en Español
En Hawái no existe una sola exención estatal para personas mayores. El alivio del impuesto de propiedad depende del condado. Primero revise el recibo y el aviso de tasación para encontrar el condado, el TMK, la clase de impuesto y la exención actual.
En Honolulu y Kauaʻi, muchas solicitudes importantes vencen el 30 de septiembre de 2026. En Maui, el crédito Circuit Breaker para 2027–2028 está abierto hasta el 31 de diciembre de 2026. Hawaiʻi County usa fechas distintas para su programa de propietario.
Si recibe una negativa, pida la razón por escrito y pregunte si falta un documento o si debe apelar. No espere para pagar un impuesto vencido solo porque está discutiendo la tasación.
Frequently Asked Questions
Is there one statewide senior property tax exemption in Hawaii?
No. Hawaii property tax relief is county-based. Honolulu, Hawaiʻi County, Maui County, and Kauaʻi County use different exemptions, credits, deadlines, and filing rules.
What is the most urgent deadline in September 2026?
September 30, 2026 is important for Honolulu home-exemption and tax-credit filings for the next tax year and for most Kauaʻi exemption and tax-relief filings.
Did Honolulu increase its senior home exemption?
Yes, but the higher amount starts with the tax year beginning July 1, 2027. The current age-65-and-older exemption is $160,000; it rises to $180,000 for 2027–2028.
Does Maui have a senior age exemption?
No. Maui says it no longer has an age exemption. Older homeowners should focus on the $300,000 home exemption and the Circuit Breaker credit if they meet its income and home-exemption-history rules.
What is new in Maui’s Circuit Breaker?
For 2027–2028, applications are open through December 31, 2026. The form allows up to $8,200 under the 5-of-6-year home-exemption path and up to $10,000 for a 15-of-20-year path, with a $126,000 household-income ceiling.
What should a new homeowner do first?
File your own home-exemption claim as soon as the county allows. Do not assume the seller’s exemption transfers to you. Save proof of filing and check the next assessment notice.
About This Guide
Sources: This guide uses official federal, state, local, and other high-trust nonprofit and community sources linked in the article.
Editorial note: This guide is produced under the GFS Editorial Standards using official and other high-trust sources. GFS is not affiliated with a government agency and is not a substitute for official agency guidance. Individual eligibility outcomes cannot be guaranteed.
Corrections: Despite careful verification, errors may occur. Readers may email info@grantsforseniors.org with corrections.
Disclaimer: This article is for informational purposes only and is not legal, financial, medical, tax, disability-rights, immigration, or government-agency advice. Program rules, policies, funding, and availability can change. Readers should confirm current details directly with the responsible official program before acting.
Last updated: 28 September 2026 · Next review: 28 January 2027
About the Authors