Hawaii Program Overview

• The owner must occupy the Maui property home for more than 270 days a year as their principal home.
• Owner must file a State of Hawaii income tax as a resident of Maui, using the Maui address, even if not required by the state to file one. The return must be filed each year.
• Ownership of the property must be duly recorded at the state Bureau of Conveyances.
• The property taxes are not delinquent.

The application for the exemption claim must be filed by December 31 of the year preceding the assessment year. The tax change will take effect the subsequent July 1.

Homeowners do not have to file for the exemption annually as long as they meet all the eligibility requirements.

• For verification, a copy of a state driver’s license or ID card, or government ID must be submitted.

• Have been granted a home exemption on property for at least five (5) out of the prior six (6) tax years.
• Total income does not exceed $126,000. The total household income is the gross income, as defined by the Internal Revenue Service, of a household for the year preceding the tax year in which an application for circuit breaker tax credit is filed.
• The homeowner’s gross building value is assessed at $1,300,000 or less. You can find your building value information on the property assessment notice mailed to you, or you may contact Real Property Assessments at (808) 270-7297.
• Property taxes on the property should not be delinquent for more than one (1) year from the date the application is filed.
• Property taxes exceed 2% of your income.

Filing season runs from August 1 to December 31 annually.

• Prior year’s IRS Tax Account Transcript and Tax Return Transcript
• Circuit Breaker Tax Credit Application

• The owner/lessee must occupy the Honolulu property as their principal home for more than 270 days a year.
• 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.
• Owner/lessee must file a State of Hawaii income tax as a resident of Honolulu using the Honolulu address.
• Ownership of the property or lease must be duly recorded at the State Bureau of Conveyances.

You file the claim for homeowner exemption with the Real Property Assessment Division (RPAD), Department of Budget and Fiscal Services, City and County of Honolulu, on or before September 30th preceding the tax year for which such exemption is claimed. Once the exemption claim for the principal home is accepted and approved, no additional home exemption filing is required.

Property owners with an existing home exemption and their date of birth on file do not need to reapply for the new exemption amounts. The exemption amounts will automatically increase depending on the age of the homeowner.

• Present proof of age in person, such as the applicant’s driver’s license, state identification, birth certificate, or other government or legal document, or photocopy of such proof, if applying by mail.

• You must have a home exemption in effect on the property at the time of application and during the tax year July 1, 2026 – June 30, 2027.
• Home must be the principal primary residence.
• This home is the only property the owners own.
• Total household income in the prior year does not exceed $80,000.
• Property taxes are not delinquent.
• Property taxes exceed 3% of your income.

July 1 – September 30 each year.

• If you filed a Federal Tax Return for 2024, then you’ll need to provide your 2024 Tax Return Transcript, or Page 1 and 2 of your 1040 Federal Return, or Pages 1, 2, and 3 of your 1040-SR Federal Return if unable to obtain a transcript.
• 1099R with a box 7 code of G or 6 if you rolled over a portion of an IRA or an annuity distribution.
• W2 for 2024 (If you worked in 2024 and received a W2).
• You may be asked to provide any other income documents to verify your income.

• The owner must occupy the Hawaii County property as their principal home for more than 200 days a year.
• For a lessee, the term of the lease must be 10 years or longer and requires them to pay the property taxes.
• Owner must file a State of Hawaii income tax as a resident of Honolulu using the Honolulu address.
• The deed or lease must be recorded with the state Bureau of Conveyance.

You must file a claim for home exemption, RP Form 19-71, with the Real Property Tax Division on or before December 31 preceding the tax year for the first half payment or June 30 for the second half payment.

• Present proof of age in person, such as the applicant’s driver’s license, state identification, birth certificate, or other government or legal document, or photocopy of such proof if applying by mail.
• You will need to know the map key/parcel ID of your property.

• The owner must occupy the Kauai County property as their principal home for more than 271 days a year.
• Owner must file a State of Hawaii income tax as a resident of Kauai, using the Kauai address.
• The program may also be available to long-term lessees (with a 15-year lease or more). Check with the county if you can apply.

September 30 preceding the tax year for which the exemption is claimed.

The tax change will take effect the subsequent July 1.

• Present proof of age in person, such as the applicant’s driver’s license, state identification, birth certificate, or other government or legal document, or photocopy of such proof if applying by mail
• You will need to know the map key/parcel ID of your property.

• Must qualify for the home exemption.
• Gross income of all owner-occupants cannot exceed 80% of the Kauai median household income. For the 2025 application, the income limit was $104,200.

September 30 of each year.

• Proof of income, including the filed state of Hawaii income tax return and the Federal return 1040/1040-SR.
• If you’re not required to file any return, a signed affidavit can be submitted along with a Social Security Benefit (SSA-1099), pension, and any other year-end statement of income.

• Homeowners must have a current home exemption.
• The household income cannot exceed 50% of the Kauai median household income. For the 2025 application, the income cannot exceed $66,450.

Applications must be filed annually on or before 30 September in the year preceding the year in which the benefit is applied.

• Proof of income, including the state of Hawaii income tax return and the Federal return 1040/1040-SR.
• If you’re not required to file any return, a signed affidavit can be submitted along with a Social Security Benefit (SSA-1099), pension, and any other year-end statement of income.