If you own your home in Hawaii, turning 60 could help lower your property tax bill. Two counties, Hawaii County (Big Island) and Kauai County, offer larger home exemptions for homeowners starting at age 60.
A home exemption lowers the taxable value of your property. A bigger exemption means you pay property taxes on a smaller portion of your home’s value.
Each county has different amounts, eligibility rules, and filing deadlines. Here’s how the exemptions work and what you need to do to qualify.
How Much Is the Exemption in Hawaii County (Big Island)?
Hawaii County’s home exemption increases as you get older.
According to the county’s official homeowner exemption guide, the basic exemption amounts are:
| Homeowner’s Age | Basic Exemption |
|---|---|
| Under 60 | $50,000 |
| 60–64 | $85,000 |
| 65–69 | $90,000 |
| 70–74 | $105,000 |
| 75–79 | $110,000 |
| 80 and older | $125,000 |
There’s an additional property tax break, too.
Qualifying homeowners receive an additional exemption equal to 20% of their property’s assessed value, up to $100,000. This is added to the basic exemption shown above.
For example, if your home has an assessed value of $500,000 and you’re 62 years old:
- Your basic age-based exemption is $85,000.
- Your additional 20% exemption is $100,000.
- Your combined exemption is $185,000.
That means your property taxes would generally be calculated using $315,000 instead of the full $500,000 assessed value, assuming you qualify for both exemptions.
For homeowners ages 80 and older, the combined exemption can reach $225,000.
Who Qualifies in Hawaii County?
To qualify for the home exemption, you generally must:
- Own the property.
- Use it as your principal home for more than 200 days a year.
- File a Hawaii resident income tax return, unless you qualify for an exception.
- Not claim another principal home exemption elsewhere.
The county determines your age for exemption purposes as of January 1 of the applicable assessment year.
If you already have an approved home exemption, the higher age-based amounts are generally applied automatically when you reach the next qualifying age bracket. However, the change follows the county’s tax assessment schedule rather than taking effect immediately on your birthday.
How Much Is the Exemption in Kauai County?
Kauai County also increases its home exemption when homeowners turn 60.
According to the county’s official exemption information, the amounts are:
| Homeowner’s Age | Home Exemption |
|---|---|
| Under 60 | $220,000 |
| 60–69 | $240,000 |
| 70 and older | $260,000 |
For example, a 62-year-old homeowner could receive a $240,000 exemption instead of the standard $220,000 exemption.
That’s an additional $20,000 removed from the property’s taxable value.
If you already have an approved home exemption, Kauai County automatically applies the higher amount when you reach the qualifying age.
Who Qualifies in Kauai County?
To qualify, you generally must:
- Own the home and use it as your principal residence.
- Meet the county’s occupancy requirement of at least 271 days during the applicable period.
- File a Hawaii resident income tax return using your Kauai address.
- Meet the county’s other ownership and residency requirements.
The county may require documentation to verify your eligibility.
You can find the requirements and application information through the Kauai County Real Property Tax office.
What Does a Home Exemption Actually Do?
A home exemption isn’t a check or cash payment. It reduces the value of your home that is subject to property taxes.
For example, suppose a qualifying Kauai homeowner has a property assessed at $500,000.
With the standard $220,000 exemption, the remaining taxable value would be $280,000.
At age 60, the homeowner’s exemption increases to $240,000, reducing the taxable value to $260,000.
The actual dollar savings depend on the property’s tax classification, applicable tax rate, and other assessment rules.
The exemption doesn’t eliminate property taxes, but it may reduce the amount you owe each year.
How Do I Apply?
If you don’t already have a home exemption, you’ll need to submit a claim through your county’s Real Property Tax office.
The forms and deadlines are different in Hawaii County and Kauai County.
Hawaii County Application
Hawaii County uses RP Form 19-71 for its home exemption.
You can find the application and instructions in the county’s homeowner exemption guide.
The county has two filing deadlines:
- December 31: For an exemption that may take effect the following July 1.
- June 30: For an exemption that may take effect the following January 1.
For example, a qualifying application filed by December 31, 2026, may take effect July 1, 2027.
You’ll need to provide the information and documents required to establish ownership, principal residence, and any other applicable eligibility conditions.
Kauai County Application
Kauai County uses Form P-3 to claim the home exemption.
The application must be filed with the county’s Real Property Assessment Office on or before September 30 preceding the applicable tax year.
The September 30, 2026, deadline has already passed. The next regular deadline is September 30, 2027, for the tax year beginning July 1, 2028.
Visit the county’s exemption information page for the form and filing instructions. You can also check the county’s important property tax dates.
Once your home exemption is approved, you generally don’t need to submit a new claim every year unless your circumstances change or the county requires updated information.
If you’re already receiving the exemption and turn 60 or 70, the county generally applies the higher age-based amount automatically.
What About Other Hawaii Counties?
Not every Hawaii county increases its home exemption at age 60.
Honolulu: The senior home exemption increase begins at age 65, rather than 60. For the 2026–2027 tax year, the basic exemption is $120,000 for homeowners under 65 and $160,000 for those 65 or older.
Maui County: Maui offers a $300,000 home exemption for qualifying homeowners, regardless of age. It no longer uses a separate age-based senior exemption.
If you live in Honolulu or Maui County, check your county’s Real Property Tax office for the rules that apply to your home.
Relief Recap
Homeowners in Hawaii County and Kauai County may qualify for larger property tax exemptions starting at age 60.
On the Big Island, the basic exemption increases with age, reaching $125,000 for homeowners 80 and older. Qualifying homeowners can also receive an additional exemption of up to $100,000.
On Kauai, the exemption increases from $220,000 to $240,000 at age 60 and $260,000 at age 70.
The most important step is making sure your home exemption is on file. If you haven’t applied, check your county’s requirements and filing deadline. If you’re already approved, the age-based increases generally happen automatically.
These exemptions won’t provide a cash payment, but they could help lower your property tax bill and make it a little easier to afford staying in your home.
