Homeowners in Honolulu and Kauai counties have less than three weeks to claim property tax relief that can save them hundreds or even thousands of dollars a year. The deadline to apply for property tax relief in Honolulu and Kauai counties is September 30 of each year, and missing it means waiting until next year for the savings to take effect.
Hawaii’s four counties offer property tax relief programs for residents who live in the home they own, but the exemption amounts, age requirements, and filing deadlines vary dramatically depending on where you live. Kauai homeowners younger than 60 are eligible for the taxable value of their homes to be reduced by $220,000, while homeowners between age 60 and 69 receive an exemption of $240,000, and homeowners age 70 and older receive $260,000—the most generous in the state.
Many homeowners do not know these programs exist or forget to file for them, leaving thousands of dollars in tax savings on the table every year. The good news: every county requires homeowners to file for the tax relief only once, and the exemption stays in place as long as you own and occupy the home.
Filing deadlines
Who needs to file by September 30
Two counties have an end-of-month cutoff, two give you until the end of the year
The filing deadline depends entirely on which county your property is in. The deadline to apply for property tax relief in Honolulu and Kauai counties is September 30 of each year, while homeowners in Hawaii and Maui counties have until December 31 to file for their property tax exemptions.
If you bought a home this year in Honolulu or Kauai, filing by September 30, 2026 means your exemption takes effect for the tax year beginning July 1, 2027. Miss the deadline and you’ll pay the higher non-homeowner rate for another full year. New this year for Maui County is the option for homeowners who miss the deadline to file for tax relief at any time and have it apply to part of the tax year, subject to a late filing penalty.
Every county requires homeowners to file for the tax relief only once, and an approved exemption will remain in effect unless the property is sold or converted to another use, such as a rental property. If you already have a home exemption on file with your date of birth recorded, you don’t need to reapply—the county will automatically adjust your exemption as you age into higher tiers.
Key deadlines by county
Honolulu (Oahu): September 30, 2026
Kauai: September 30, 2026
Hawaii County (Big Island): December 31, 2026
Maui: December 31, 2026 (late filings now accepted with penalty)
Exemption amounts
How much you can save in each county
Relief ranges from $50,000 to $300,000 off your home’s taxable value
Hawaii has no statewide property tax; each of the four counties sets its own exemption amounts, and the differences are enormous. The exemption reduces your home’s assessed value before the tax rate is applied, which means a larger exemption translates directly into lower annual taxes.
In Honolulu, homeowners under the age of 65 receive an exemption of $120,000, while those 65 or older receive $160,000. Those amounts are scheduled to increase: effective July 1, 2027, the home exemption amounts change to $140,000, or $180,000 if the owner is 65 or older. Honolulu also reclassifies your property into the lower-taxed Residential Homeowner Class when you claim the exemption.
On the Big Island (Hawaii County), the calculation is more complex. Hawaii County calculates its property tax exemption for homeowners based on the value of the home, exempting 20% of the home’s value—up to $100,000—in addition to a flat $50,000 exemption for all homes. That means any home valued at $500,000 or more receives the maximum $150,000 base exemption. The county also offers higher exemption amounts for older homeowners, with the value of the exemption capping out at $225,000 for homeowners age 80 and older.
In Maui County, Maui County offers a $300,000 exemption to all homeowners, regardless of their age, with lawmakers setting that exemption amount in 2022. It’s the highest flat exemption in the state. The county also offers income-based relief to homeowners whose household income is less than $126,000 and whose homes are valued at $1.3 million or less.
Kauai County has the most generous age-tiered system. Kauai homeowners younger than 60 are eligible for the taxable value of their homes to be reduced by $220,000, homeowners between age 60 and 69 receive an exemption of $240,000, and homeowners age 70 and older receive $260,000. These exemptions were last increased in 2023.
Maximum exemptions by county (2026-2027 tax year)
Maui: $300,000 (all ages)
Kauai: $260,000 (age 70+), $240,000 (60-69), $220,000 (under 60)
Hawaii County: Up to $225,000 (age 80+), $150,000 base for homes $500K+
Honolulu: $160,000 (age 65+), $120,000 (under 65) — rising to $180,000/$140,000 in July 2027
Eligibility
Who qualifies for Hawaii property tax relief
You must own and occupy the home as your primary residence
The basic requirements are similar across all four counties: you must own the property, occupy it as your primary residence for most of the year, and file Hawaii state income taxes using that address. The specifics vary slightly by county.
In Honolulu, the owner or lessee must occupy the Honolulu property as their principal home for more than 270 days a year, and for lessees, the lease must have a term of 5 or more years and the lessee agrees to pay all real property taxes during the term of the lease. Maui has the same 270-day rule. Kauai requires you to occupy the home for more than 271 days. Hawaii County’s threshold is lower, at more than 200 days per year.
You cannot rent out the entire property and still claim the exemption, but some counties allow you to rent part of the home (such as a room or accessory dwelling unit) and keep your homeowner status. Investment properties, vacation homes, and short-term rentals do not qualify.
Each county provides online applications. You can file by mail, in person at the county real property assessment office, or in most cases online. You’ll need proof of ownership, a copy of your driver’s license or state ID, and documentation showing you filed Hawaii state income tax as a resident at that address. For age-based exemptions, bring proof of your date of birth.
Official application links are available on the City and County of Honolulu website, the Kauai County exemption page, the Hawaii County exemptions site, and the Maui County tax relief page.
Income-based programs
Extra relief for lower-income homeowners
Several counties cap your property tax bill as a percentage of household income
Beyond the standard home exemptions, some counties offer additional relief to homeowners whose income falls below certain thresholds. These programs can cap your total property tax bill at a small percentage of what you earn, providing real protection against being taxed out of your home as values rise.
In Honolulu, homeowners who receive the exemption and have a household gross income of $80,000 or less can have their tax bill capped at no more than 3% of their income. If your household brings in $60,000 and your property tax bill would otherwise be $3,000, the county reduces it to $1,800.
Kauai offers a similar program. Any homeowner whose household income is less than 50% of the area median income—about $68,000 for a family of four in 2026—can apply to have their property tax bill capped at no more than 3% of their household income, if the tax bill would have otherwise exceeded that amount.
Maui County runs a Circuit Breaker Tax Credit program for residents who have held a home exemption for at least five of the prior six tax years and whose property taxes exceed 2% of gross income. The credit reduces the excess, though you must apply annually and submit copies of your federal and state tax returns.
These income-based programs require annual applications, unlike the standard home exemption which you file only once. If you think you might qualify, check your county’s website or call the real property assessment office for the current income limits and application forms.
What to do now
File before the deadline—and check if you already have coverage
If you bought a home this year, act before September 30 in Honolulu or Kauai
If you purchased a home in Honolulu or Kauai counties in the past year and haven’t yet filed for the homeowner exemption, do it before September 30. You can apply online, by mail, or in person. The process takes about 15 minutes if you have your documents ready: deed or title, Hawaii driver’s license or state ID, and a copy of your most recent Hawaii state tax return.
If you already own a home and aren’t sure whether you have an exemption on file, check your most recent property tax bill or assessment notice—it will show your exemption status and amount. You can also search your property online through your county’s real property tax website. In Honolulu, visit honolulupropertytax.com and enter your address or tax map key.
Homeowners on the Big Island and in Maui County have until December 31, giving you more time—but there’s no reason to wait. The sooner you file, the sooner you’ll have confirmation that your exemption is in place for the next tax year.
If you’re buying a home in Hawaii soon, ask your real estate agent or closing attorney whether the seller had a homeowner exemption. In some cases you may be grandfathered into the seller’s exemption for the current tax year, but you’ll still need to file your own application to keep it going forward. For more on buying in Hawaii, see our Hawaii home buying guide. If you’re exploring mortgage options, remember that lower property taxes improve your debt-to-income ratio and overall affordability.
Quick answers
Hawaii property tax relief: common questions
Do I need to file for the home exemption every year?
No. Every county requires you to file only once. Once approved, your exemption stays in effect as long as you continue to own and occupy the home as your primary residence. If you move, sell, or convert the property to a rental, the exemption ends and you must notify the county.
What happens if I miss the September 30 deadline in Honolulu or Kauai?
Your application will still be processed, but the exemption won’t take effect until the following tax year. That means you’ll pay the higher non-homeowner tax rate for an additional 12 months. In Maui County, late filings are now accepted with a penalty, and the exemption applies to part of the tax year.
Can I get the exemption if I’m leasing the land under my home?
Yes, in some cases. Honolulu allows lessees to claim the exemption if the lease term is five years or longer and the lessee agrees to pay all property taxes. Kauai allows it for leases of 15 years or more. Check with your county’s real property assessment office for the specific rules.
Will my exemption automatically increase when I turn 65 or 70?
Yes, if your county has your date of birth on file. Honolulu, Kauai, and Hawaii County all offer higher exemptions for older homeowners, and the county will adjust your exemption automatically when you reach the age threshold. If your birthdate isn’t on file, contact your county office to update your record.
Can I claim both the home exemption and an income-based tax cap?
Yes. The standard home exemption and the income-based relief programs are separate. If you qualify for both, you can claim both. The home exemption reduces your taxable value; the income cap limits your final bill to a percentage of what you earn. You must apply separately for each program.
Do I qualify if I own the home jointly with someone who doesn’t live there?
Generally no. The exemption requires that the owner (or at least one co-owner) occupy the property as their primary residence for the required number of days per year. If you own the home jointly with a non-resident co-owner but you live there full-time and meet all other requirements, check with your county—rules vary slightly.