September 30, 2026 is the deadline to file your Homeowner Tax Exemption claim, don't miss this opportunity!

If you reside in your home or condo as your primary residence in Honolulu County, you must apply for the Home Exemption. This tax benefit can save you thousands of dollars on your property taxes.

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How to File a Home Exemption in Honolulu

Watch this short video for a step by step guide.

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What Is a Home Exemption?

A Homestead Exemption is a way to minimize property taxes for homeowners by providing an exemption from taxes on the home. It also protects the value of residents' homes from property taxes, creditors, and circumstances that may arise following the death of the homeowner's spouse.

The Homestead Tax Exemption can provide surviving spouses with ongoing property tax relief, which is applied on a graduated scale so that homes with lower assessed values benefit the most. The exemption is helpful because it is designed to provide both physical shelter and financial protection, which can help prevent the forced sale of a primary residence.

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What You Need to Know

- September 30, 2026 is the deadline to file a claim for your Homeowner Tax Exemption.

- Individuals with Hansen's Disease, totally disabled veterans, and property owners who are deaf, blind, or fully disabled may also apply for an exemption or other tax relief program by the same September 30 deadline.

- Exemptions go into effect for the 2027–2028 tax year.

- Bill 40, signed into law by Honolulu Mayor Rick Blangiardi on July 9, 2023, increased the exemption amount from $100,000 to $120,000 for homeowners under the age of 65 and from $140,000 to $160,000 for those age 65 and older. Homeowners must be 65 or older on or before June 30 preceding the tax year for which the exemption is claimed.

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Who Is Eligible for a Homestead Exemption?

There are a few requirements for qualifying for a Homestead Exemption. You are entitled to the Home Exemption if:

- You own and occupy the property as your principal home. "Real property owned and occupied as the owner's principal home" means occupancy of a home in the City with the intent to reside in the City. Intent to reside in the City may be evidenced by, but is not limited to, the following: Occupying a home in the City for more than 270 calendar days of a calendar year; registering to vote in the City; being stationed in the City under military orders of the United States; and filing an income tax return as a resident of the State of Hawaii with a reported address in the City.

- Your ownership is recorded at the Bureau of Conveyances, State Department of Land and Natural Resources, in Honolulu on or before September 30 preceding the tax year for which you claim the exemption.

- In the case of a lease, the document must indicate that the lessee has a lease for residential purposes for a term of five years or more and will pay all property taxes.

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How Do I Apply for a Homestead Exemption?

It's simple! Applications may be submitted by mail, online, or in person at either of the two Real Property Assessment Division locations or at any Satellite City Hall.

You can file online or complete Form E-8-10.3 and submit it to the Real Property Assessment Division on or before September 30 preceding the tax year for which you are claiming the exemption.

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Filing Online:

Online: https://realproperty.honolulu.gov/exemption/file-exemption/

Form E-8-10.3: https://realproperty.honolulu.gov/media/phrnytqt/hex-e-8-103-rev-09-2025-fillable-final-updated-v2.pdf

Property held in a company name, such as an LLC, may not receive a Homestead Exemption. Call the Real Property Assessment Division at (808) 768-3799 for more information. https://realproperty.honolulu.gov/

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Filing In-Person:

Honolulu Office

842 Bethel Street, Basement
Honolulu, HI 96813
PH: (808) 768-3799

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Kapolei Office

1000 Uluohia Street, #206
Kapolei, HI 96707
PH: (808) 768-3799

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Make sure to file everything before the deadline: September 30, 2026.

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Learn More About Homestead Exemptions

Homestead Exemption: What It Is and How It Works
https://www.investopedia.com/terms/h/homestead-exemption.asp

Department of Budget and Fiscal Services Real Property Assessment Division
https://realproperty.honolulu.gov