Who qualifies for the Home exemption in Hawaii (City and County of Honolulu)?

You own the property and live in it as your principal home. Showing you intend to live there can include more than 270 days a year in the city, voter registration, military orders stationing you in the city, or a Hawaii resident income-tax return with a city address. Commercial portions do not qualify. Property held by an LLC does not qualify. For tax year 2026-27: $120,000 off assessed value, or $160,000 if you are 65 or older on or before June 30, 2026 and your birthdate is on file. Starting July 1, 2027 the amounts become $140,000 and $180,000. It lowers your taxable value for every county rate. Deadline: September 30 before the tax year (next business day if it falls on a weekend or holiday). A claim filed by September 30, 2025 applies to 2026-27. A claim filed by September 30, 2026 applies to 2027-28.

Who qualifies for the Homes of totally disabled veterans in Hawaii (City and County of Honolulu)?

A veteran totally disabled by injuries received while serving in the U.S. armed forces who owns and lives in the home, or the veteran and spouse (either may live there), or the unmarried widow or widower, who may apply even if the veteran never did. One home only. Commercial portions do not qualify. The home is exempt from real property tax except the minimum tax and special assessments. Deadline: The division page says file by June 30 for the first payment or December 31 for the second. The form says it starts with the next payment date (August 20 or February 20) if you file before that date. Follow the form's instructions if they differ.

Who qualifies for the Impaired sight or hearing, or totally disabled in Hawaii (City and County of Honolulu)?

An owner with impaired sight or hearing, or who is totally disabled, certified by a Hawaii-licensed physician after an examination. $25,000 off assessed value, in addition to the home exemption.

Rules by state / Hawaii (City and County of Honolulu)

Hawaii (City and County of Honolulu) property tax, line by line.

The City and County of Honolulu bills your real property tax in two halves for a July 1 to June 30 tax year. The tax is based on your net taxable value after exemptions. Hawaii, Maui and Kauai counties set their own rules, so this page covers Honolulu only.

Scan my bill free What may come off

At a glance

Who sends the bill: The City and County of Honolulu. Hawaii County, Maui County and Kauai County set their own rates, exemptions and deadlines.
When it comes: First-half bills are mailed July 20. Second-half bills are mailed January 20. Assessment notices are mailed by December 15 before the tax year.
When it's due: First half due August 20. Second half due February 20.
If you pay late: A separate $300 civil penalty can apply for each year you fail to report that a home exemption no longer qualifies. Report within 30 days or by November 1.
Value is set as of: October 1 before the tax year. For tax year 2026-27, that is October 1, 2025.
Limits on increases: No percentage cap on assessed value was stated. The home exemption is a fixed dollar amount off assessed value. The higher amounts of $140,000 and $180,000 start July 1, 2027 (tax year 2027-28), not on the 2026-27 bill.

Bill dates source · Assessment source

What may come off

3 programs homeowners can claim

None of these are applied for you automatically. Each one is free to apply for. If you upload your bill, we check which ones are already on it and which may fit you.

Home exemption

Who: You own the property and live in it as your principal home. Showing you intend to live there can include more than 270 days a year in the city, voter registration, military orders stationing you in the city, or a Hawaii resident income-tax return with a city address. Commercial portions do not qualify. Property held by an LLC does not qualify.
What you get: For tax year 2026-27: $120,000 off assessed value, or $160,000 if you are 65 or older on or before June 30, 2026 and your birthdate is on file. Starting July 1, 2027 the amounts become $140,000 and $180,000. It lowers your taxable value for every county rate.
How to apply: File with the Real Property Assessment Division, online or on paper. All owners on title should file. Form: BFS-RPA-E-8-10.3.
Deadline: September 30 before the tax year (next business day if it falls on a weekend or holiday). A claim filed by September 30, 2025 applies to 2026-27. A claim filed by September 30, 2026 applies to 2027-28.
If you're late: If you miss September 30, it does not start until the following July 1. There is no retroactive home exemption. Report a move or ownership change within 30 days, or by November 1, or you face back tax and a $300-per-year penalty.
After that: One time. It continues until ownership or use changes. The higher age amount applies automatically if you filed proof of age with your original claim.

BFS-RPA-E-8-10.3: the form · Source

Homes of totally disabled veterans

Who: A veteran totally disabled by injuries received while serving in the U.S. armed forces who owns and lives in the home, or the veteran and spouse (either may live there), or the unmarried widow or widower, who may apply even if the veteran never did. One home only. Commercial portions do not qualify.
What you get: The home is exempt from real property tax except the minimum tax and special assessments.
How to apply: File the form with a physician's certificate of disability on the department's form. Form: BFS-RP-E-8-10.5.
Deadline: The division page says file by June 30 for the first payment or December 31 for the second. The form says it starts with the next payment date (August 20 or February 20) if you file before that date. Follow the form's instructions if they differ.
If you're late: It starts with the next payment date after a timely claim. It is not retroactive to a closed half.
After that: Stays in effect while the veteran remains totally disabled, or while the widow or widower stays unmarried.

BFS-RP-E-8-10.5: the form

Impaired sight or hearing, or totally disabled

Who: An owner with impaired sight or hearing, or who is totally disabled, certified by a Hawaii-licensed physician after an examination.
What you get: $25,000 off assessed value, in addition to the home exemption.
How to apply: File with the Real Property Assessment Division, with State of Hawaii Form N-172. Form: E-8-10.6 and .7.

E-8-10.6 and .7: the form

In some situations

If you moved, inherited, built or had a disaster

Property tax credit program

Who: The assessment division points owners to a property tax credit program run with Treasury. Check with Treasury for who qualifies.
How to apply: Apply through the Treasury Division, not the assessment exemption form.

The official page

Remission for storm damage

Who: Owners whose property was damaged during the Mayor's state-of-emergency period that began August 13, 2026, including Tropical Storm Lala and Hurricane Lowell.
What you get: A refund of tax under ROH section 8-4.2. It is not an exemption.
How to apply: Contact the Real Property Assessment Division.
Deadline: June 30, 2027.

The official page

Think your value is too high?

Asking for a lower assessed value

Free review: Review your notice of assessment and property record, then contact the assessor about any errors. This is free.
Formal appeal: Board of Review.
Deadline: January 15. Assessment notices are mailed December 15.
Good to know: Keep paying your bills on time while you appeal. Check the notice for how the Board of Review handles value changes.

A formal appeal reopens your whole value: the board can raise it as well as lower it. Bring recent sales of similar homes.

Source · We never charge for help asking for a lower value.

What can't come off

Charges you can't remove

The minimum real property tax, even for a totally disabled veteran.
Special assessments.
Any commercial portion of the property.
Tax on a home held in an LLC, which does not get the home exemption.
The $140,000 and $180,000 amounts on a 2026-27 bill. They start July 1, 2027.

Special assessments are billed apart from the exemption. The totally disabled veteran exemption does not remove them. Residential A rates can apply to a property that does not have a home exemption. Honolulu does not control Hawaii, Maui or Kauai County exemptions or due dates.

Watch out. A home exemption filed after September 30, 2025 does not apply to the 2026-27 bill, and it cannot be made retroactive. Report a move or ownership change on time to avoid back tax and a $300 penalty per year. Neighbor-island rules are not Honolulu's.

Ask a question

Ask about Hawaii (City and County of Honolulu) property tax

Answers come only from the checked rules on this page, with sources. For questions about your own bill, upload it.

See your own bill, line by line.

Upload your Hawaii (City and County of Honolulu) property tax bill. Free: every charge explained and tagged, what's already applied, and what may come off for you.

Scan my bill free

Rules checked October 28, 2026 against official Hawaii (City and County of Honolulu) sources. Rules change: check the deadline with your county before you rely on it. Not legal or tax advice.