Hawaii Homestead Exemption: County Home Exemptions and Deadlines

Hawaii has no statewide property tax homestead exemption, because the state constitution hands real property taxation exclusively to the counties (Haw. Const. art. VIII, § 3). Each county sets its own "home exemption." On Oahu, the City and County of Honolulu exempts $120,000 of assessed value, or $160,000 for owners 65 or older, for the July 1, 2026 to June 30, 2027 tax year, rising to $140,000 and $180,000 for tax years beginning July 1, 2027; claims are due September 30 and, once approved, take effect in the following tax year (Honolulu home exemption brochure). For how other states handle this, see our guide to homestead exemptions by state.

Information last verified on October 8, 2026. This article has not been reviewed by a licensed lawyer.

Jurisdiction scope: This article covers why Hawaii has no state homestead tax exemption (Haw. Const. art. VIII, § 3), the City and County of Honolulu home exemption (Revised Ordinances of Honolulu § 8-10.3), the Maui County and Kauai County home exemptions as those counties describe them, the creditor homestead in Hawaii Revised Statutes §§ 651-91 to 651-96, and the probate homestead allowance in HRS § 560:2-402. It does not give amounts or deadlines for the County of Hawaii, the details of county assessment caps or rate classes, business property, or other states' laws.

Why Hawaii has no statewide homestead exemption

The Hawaii Constitution reserves the taxing power to the state but carves out real property:

"The taxing power shall be reserved to the State, except so much thereof as may be delegated by the legislature to the political subdivisions, and except that all functions, powers and duties relating to the taxation of real property shall be exercised exclusively by the counties, with the exception of the county of Kalawao." (Haw. Const. art. VIII, § 3)

The old state Real Property Tax Law, HRS chapter 246, is repealed (L 2016, c 52, § 7) (HRS chapter 246). Each county therefore writes its own home exemption into county law: Honolulu in Revised Ordinances of Honolulu § 8-10.3, Maui in Maui County Code chapter 3.48, the County of Hawaii in Hawaii County Code chapter 19, and Kauai in Kauai County Code chapter 5A.

No state agency administers a homestead tax exemption. You apply to the real property assessment office of the county where the home is located.

Home exemption amounts by county

Honolulu (Oahu) home exemption

How much it is

For the tax year July 1, 2026 to June 30, 2027, Honolulu takes $120,000 off the total assessed value of the home for owners under 65 and $160,000 for owners 65 or older. To get the higher amount, the owner must be 65 on or before June 30 preceding the tax year. Spouses who own the home together get the higher amount when at least one of them is 65 (Ordinance 25-42), and if you gave proof of age with your original claim the amount adjusts automatically (Honolulu Real Property Assessment Division). A property assessed at less than the exemption is totally exempt (Honolulu home exemption brochure).

The City Council has already enacted increases for later years. Ordinance 25-42 (Bill 49 of 2025) amends ROH § 8-10.3(d) so an owner 65 or older "is entitled to a home exemption of [$160,000] $180,000 from the total assessed valuation of the real property" (Ordinance 25-42). Ordinance 25-43 (Bill 50 of 2025) amends § 8-10.3(a) so that "$140,000 of the total assessed value is exempt from property taxes" for other owners (Ordinance 25-43). Each ordinance says: "This ordinance takes effect upon its approval and applies to the tax years beginning July 1, 2027, and thereafter."

Who is eligible

The brochure's core rule is "Property owned and occupied as the owner's principal home by September 30 immediately preceding the year for which the exemption is claimed." Other conditions it lists:

• The deed must be recorded by September 30 preceding the tax year.
• Corporations, partnerships and companies cannot claim it.
• Each taxpayer gets one home exemption. Spouses cannot claim separate homes unless they live separate and apart, in which case each receives one-half of one exemption.
• No exemption applies to a portion of the home used commercially.
• For a home held in trust, the trustee may claim it when the settlor (or, after the settlor's death, the beneficiary) occupies the home as a principal home.
• Principal home means you actually live there. Under ROH § 8-10.3 the county may look at indicia such as living in the home more than 270 days a year, being registered to vote on Oahu, being stationed on Oahu under military orders, or filing a Hawaii resident income tax return with an Oahu address, and it can ask for proof; not answering within 30 days is grounds to deny or remove the exemption (Ordinance 25-43).

The exemption can continue during some absences if you file the county's form or change-in-status report: a move to a long-term care facility or adult residential care home licensed in Hawaii, a move to a temporary residence within the city during a permitted renovation (up to 2 years), a sabbatical or temporary work assignment (reoccupy within 24 months), or fire damage not caused intentionally, knowingly or recklessly (temporary residence within the city, reoccupy within 24 months). The home cannot be rented, leased or sold during that time. Missing a requirement disallows the exemption and brings rollback taxes, interest and penalties (Ordinance 25-43).

How and when to apply

Use "Form: BFS-RP-E-8-10.3 Claim for Home Exemption." Each title holder living in the property should file. You can file online at realpropertyhonolulu.com, in person at the Real Property Assessment Division offices at 842 Bethel Street in Honolulu or 1000 Uluohia Street, Suite 206, in Kapolei, or by mail with a self-addressed stamped envelope. Bring government ID showing your date of birth; a trust needs a Certificate of Trust, or the full trust document plus a certificate of death where that applies. The division's phone number is 808-768-3799.

"Deadline: September 30 immediately preceding the year for which the exemption is claimed." Honolulu's tax year runs from July 1 to June 30. The division says claims submitted by September 30 and approved take effect in the following tax year, so a claim filed by September 30, 2026 applies to the tax year beginning July 1, 2027, when the $140,000 and $180,000 amounts start. A claim filed after that date counts toward the September 30, 2027 deadline and the tax year beginning July 1, 2028 (Honolulu Real Property Assessment Division).

Renewal and reporting changes

You do not refile each year: "Once allowed, the home exemption automatically continues until: 1. The exemption is disallowed; 2. The report required by ROH 8-10.1(d) is made." Filing a change report voids the existing claim.

Changes affecting an exemption must be reported within 30 days and no later than November 1. "A penalty of $300 will be imposed if the change occurred in the 12 months ending September 30 preceding the tax year and the report is not filed by the following November 1."

Maui County home exemption

Maui County (Maui, Molokai and Lanai) runs a larger exemption with no age tier. The county's Finance Department describes it this way: "The home exemption is a tax relief program that reduces taxable assessed value by $300,000 and reclassifies property for tax rate purposes into the Owner-occupied class" (Maui County FAQ). Its brochure adds: "This amount will be deducted from your property assessment before your net taxable value is calculated" (Maui County brochure).

This figure comes from the county's FAQ, brochure and claim form (DFT-450, revised December 10, 2025, marked effective for the 2027 assessment year). Our research did not open the current text of the Maui County Code section that sets the amount, so confirm the figure with the Real Property Assessment Division. Asked "Does the County still have an age exemption?", the county answers "No."

Who is eligible in Maui County

According to the county FAQ and claim form:

• You own and occupy the home as your principal residence on January 1.
• "The owner must occupy the Maui County home for which the exemption is being claimed for more than two hundred seventy (270) calendar days of each calendar year."
• You do not rent the entire premises for any part of the year.
• You file a State of Hawaii resident income tax return, with a Maui County address, for the year before the effective date. "Non-resident and part-year resident State of Hawaii income tax returns do not qualify for the home exemption." Military members stationed in the county under orders are excused from this tax-return rule.
• Your property taxes are not delinquent.

How and when to apply in Maui County

File the county's Claim for Home Exemption, which cites MCC §§ 3.48.410 and 3.48.450, with the Real Property Assessment Division at 110 Ala'ihi Street, Suite 110, Kahului (808-270-7297), with a driver's license or other government ID. The county advises: "To ensure your application is received, we recommend you email the claim form along with your proof of verification to: RPA@co.maui.hi.us" (Maui County claim form). Forms are also posted at mauipropertytax.com.

The deadline is December 31 of the preceding assessment year. The current form reads "Deadline for Filing: DECEMBER 31, 2026." The county says the exemption takes effect January 1 after a claim is filed and the change in taxes takes effect the following July 1, so a claim filed by December 31, 2026 first lowers the bill for the tax year beginning July 1, 2027.

The exemption "will remain in effect unless there is a change in status, such as moving, death, renting the home, or no longer meeting the requirements," so you do not file a new claim each year. You must still file a Hawaii resident income tax return every year, even if you would not otherwise have to file. Report a change within 30 days; failing to report means disqualification and a $200 penalty.

Other Maui County exemptions

"Special exemptions of $25,000 are also available for property owners who are totally disabled, blind, deaf, or who are Hansen's Disease sufferers," in addition to the home exemption (Maui County brochure). The county lists other exemptions as well: "Others include, but are not limited to, disabled veteran's, active duty deployed military, non-profit, taro, leprosy, impaired sight or hearing, totally disabled, credit union, child care and kuleana land" (Maui County FAQ).

Maui County also offers a Circuit Breaker Tax Credit. This page does not cover its amount or rules; the county says "Applications for the Circuit Breaker Tax Credit and the Home Exemption may be found on the County Real Property Tax website, www.mauipropertytax.com, by clicking the 'Forms' link" (Maui County news release).

Kauai County home exemption

Kauai County's brochure on real property taxes, revised January 22, 2026, says homeowners "who are up to 60 years of age, will be eligible for a home exemption of $220,000. Homeowners between the ages of 60 and 70 will receive $240,000 which will automatically increase to $260,000 for homeowners aged 70 and over." The higher amount applies when the eldest applicant reaches each age milestone. The brochure does not say which tax year these amounts apply to; Kauai's tax year runs from July 1 to the following June 30 (Kauai County brochure).

Claims, with all requirements met, are due September 30 preceding the tax year, and September 30 is also the deadline for recording your deed or other ownership document. The brochure adds: "If approved, you do not need to apply annually." You must tell the Real Property Assessment office within 30 days if you move, rent the home or use any part of it as a business.

The county's September 2025 notice for the 2026 assessments set out further requirements for that cycle: occupying the home as your principal residence for at least 270 days during the calendar year, filing a 2024 Hawaii income tax return (Form N-11) with a Kauai address, and showing a Hawaii driver's license, Hawaii ID, green card or military orders. It also warned that a sale, rental or other change in ownership or use voids the exemption and that failing to report a change "may result in back taxes and civil penalties for each year the change goes unreported" (County of Kauai notice).

Owners who already receive the home exemption may also qualify for an additional $120,000 based on income if the annual gross income of all owner-occupants does not exceed 80 percent of the Kauai median household income published by the Kauai Housing Agency. That one must be filed every year. The Real Property Assessment office is at 4444 Rice Street, Lihue (808-241-4224).

County of Hawaii (Big Island)

The County of Hawaii has its own home exemption, set by Hawaii County Code chapter 19. Our research could not confirm its current amounts, age tiers, deadline or renewal rules on an official county page, so this page does not print them.

Do not assume another county's figures or deadline apply: Honolulu's and Kauai's deadlines are September 30 and Maui's is December 31. Contact the County of Hawaii Real Property Tax Division for the current claim form and deadline.

Assessment caps and other relief

Honolulu also lists separate exemptions for totally disabled veterans and for persons with impaired sight or hearing and persons totally disabled (Honolulu exemptions). Kauai's brochure says properties classified owner-occupied or owner-occupied mixed-use for two consecutive years, with the same ownership and no property characteristic changes, have yearly assessment increases limited to 3 percent. Beyond these, this page does not cover county assessment caps, rate classes, senior freezes, or veteran and disability exemptions. Because the counties set all of these, ask your county's real property assessment office what applies to your home.

2026 ballot and legislative status

Hawaii's Office of Elections lists two proposed constitutional amendments for the November 3, 2026 ballot. Question 1 concerns the time the Senate has to act on judicial appointments. Question 2 asks whether to direct the legislature to authorize the counties to issue "resilient infrastructure for shelter and equity bonds," repaid by future property tax growth in designated districts (Office of Elections). Neither changes a home exemption. County charter amendments on county ballots were not checked.

At the Legislature, 2025 SB 115 and HB 147, which would have raised the HRS § 651-92 creditor homestead amounts, were carried over to the 2026 session with no later action shown (SB 115; HB 147). They did not become law, and § 651-92 still reads $30,000 and $20,000.

Hawaii homestead protection from creditors (HRS § 651-92)

This is a different law from the county tax exemptions, and its figures never reduce a property tax bill. Under HRS § 651-92(a), an interest in one parcel of Hawaii real property is exempt from attachment or execution:

"An interest in one parcel of real property in the State of Hawaii, of a fair market value not exceeding $30,000, owned by the defendant who is either the head of a family or an individual sixty-five years of age or older." (HRS § 651-92)

For any other individual (someone under 65 who is not the head of a family), the limit is $20,000. Value is set by appraisal and measured over and above liens and encumbrances recorded before the lien under which execution is made. Only one exemption applies per parcel, even if several residents meet the requirements. The section was last amended in 1978, and the amounts are not indexed for inflation.

The protected property is limited in size: "'Real property' consists of the dwelling house in which the owner resides and one parcel of land not to exceed one acre, upon which it is situated together with other buildings thereon" (HRS § 651-91). The interest can be fee simple or any interest giving an immediate right of possession, including a long-term lease of 20 years or more, a condominium unit or a stock cooperative unit.

The exemption does not protect against everything. Section 651-92 says: "No exemption authorized under this section shall apply to process arising from: (1) A lien as provided by section 507-42; (2) A lien or security interest created by a mortgage, security agreement, or other security instrument; (3) A tax lien in the name of the federal or state government; ..." The same list continues with county improvement district liens and liens or encumbrances recorded before the debtor acquired the interest and began living there. Section 507-42 is the contractor's and mechanic's lien.

No recorded declaration is required; the exemption works through the court. If the property can be divided without material injury, the judge sets off the exempt part (§ 651-94). Otherwise it is sold, and "the proceeds thereof shall be applied in the following order of priority: first, to the defendant to the amount of the exemption" (§ 651-95). Proceeds equal to the exemption keep the same protection for six months (§ 651-96).

For how homestead and other exemptions work in a bankruptcy case, see Hawaii bankruptcy law and talk with a bankruptcy lawyer.

Probate homestead allowance

When an owner dies, HRS § 560:2-402 gives a separate allowance: "A decedent's surviving spouse or reciprocal beneficiary shall be entitled to a homestead allowance of $30,000." If there is no surviving spouse or reciprocal beneficiary, the $30,000 is divided among the decedent's minor and dependent children, and the allowance is exempt from and has priority over all claims against the estate (HRS § 560:2-402). See Hawaii probate for how estates are handled.

Related

• Homestead exemptions by state
• Hawaii bankruptcy law
• Hawaii probate
• Hawaii property records

Disclaimer: This article provides general legal information about Hawaii's county home exemptions under Haw. Const. art. VIII, § 3, Revised Ordinances of Honolulu § 8-10.3, the Maui County program and the Kauai County home exemption, and about the creditor and probate homestead under HRS chapters 651 and 560. It is not tax or legal advice. The information was verified on October 8, 2026. For your specific situation, contact your county real property assessment office or a lawyer licensed in Hawaii.

Last updated: October 8, 2026.

Frequently Asked Questions

Does Hawaii have a homestead exemption?

Not at the state level. Real property taxation belongs exclusively to the counties under Hawaii Const. art. VIII, sec. 3, so each county runs its own home exemption with its own amount and deadline.

How much is the homestead exemption in Honolulu?

For the tax year July 1, 2026 to June 30, 2027, Honolulu's home exemption is $120,000 off assessed value, or $160,000 for owners 65 or older (ROH 8-10.3). For tax years beginning July 1, 2027, Ordinances 25-43 and 25-42 raise it to $140,000 and $180,000.

When is the deadline to file for homestead exemption in Hawaii?

It depends on the county. Honolulu's deadline is September 30 immediately preceding the tax year, Kauai County's is September 30 preceding the tax year, and Maui County's is December 31 of the preceding assessment year. The County of Hawaii sets its own deadline; check with its real property office.

Do I have to reapply for the home exemption every year in Hawaii?

Not in Honolulu, Maui or Kauai. Honolulu's exemption continues automatically until it is disallowed or a change is reported, Maui's stays in effect unless your status changes, although Maui also requires a Hawaii resident income tax return every year, and Kauai County says that once a claim is approved you do not need to apply annually.

Is there a senior home exemption in Hawaii?

In Honolulu, owners 65 or older (by June 30 preceding the tax year) receive $160,000 for the 2026-2027 tax year, rising to $180,000 for tax years beginning July 1, 2027. Maui County says it no longer has an age exemption. Kauai County's brochure revised January 2026 lists $240,000 for owners between 60 and 70 and $260,000 for owners 70 and over, compared with $220,000 up to age 60.

Does the Hawaii homestead exemption protect my house from creditors?

The county tax exemptions do not. A separate law, HRS 651-92, exempts from attachment or execution an interest in one parcel of up to one acre worth up to $30,000 for a head of family or someone 65 or older, or $20,000 for others, with exceptions that include mortgages and federal or state tax liens.