(Revised 02/2024)
HOW TO FILE THE CLAIM FOR HOME EXEMPTION
Forms are available at: www.hawaiipropertytax.com You may also call or visit
the Real Property Tax Office and ask for Form 19-71. Submit the completed
form with a copy of your driver’s license or proof of age. If you return the claim
using the mail, the envelope must be postmarked by December 31 or June 30.
CERTIFICATION ON CLAIM FOR HOME EXEMPTION
Once filed and granted, a claim for home exemption does not have to be re-
filed annually as long as all requirements continue to be met. Through the
Real Property Tax Office, the Director of Finance may request a new claim for
home exemption to be completed. Any person who has been allowed an
exemption, has a duty to report to the assessor within thirty days any change
in the status, ownership, or use of the property (e.g. owner was living on the
property and is now renting). Failure to submit such a report shall be cause for
disqualification and penalty.
Any person who fails to make a report within the time required shall be
liable for rollback taxes and penalties. In addition to the penalty, any
individual who files a fraudulent claim for an exemption or attests to any
false statement shall be fined $1,000.
OTHER EXEMPTIONS ARE AVAILABLE
If you:
1) Are blind, deaf or totally disabled
2) Have Hansen’s disease
3) Are a totally disabled veteran
MINIMUM TAX
Parcels of real property including those that qualify for a home
exemption are subject to a minimum tax.
COUNTY OF HAWAI‘I
REAL PROPERTY TAX DIVISION
www.hawaiipropertytax.com
Hawai‘i County is an Equal Opportunity Provider and Employer
101 Pauahi Street, Suite 4
Hilo, Hawai‘i 96720
Phone: (808) 961-8201
74-5044 Ane Keohokalole Hwy.,
Bldg. D, 2nd Floor
Kailua Kona, Hawai‘i 96740
Phone: (808) 323-4880
EXPLANATION OF THE REAL PROPERTY TAX
COUNTY OF HAWAI‘I
REAL PROPERTY TAX DIVISION
101 Pauahi Street, Suite 4
Hilo, Hawai‘i 96720
Phone: (808) 961-8201
74-5044 Ane Keohokalole Hwy., Bldg. D, 2nd Floor
Kailua Kona, Hawai‘i 96740
Phone: (808) 323-4880
www.hawaiipropertytax.com
HOME EXEMPTION
PROGRAM
HOME EXEMPTION
This handout has been prepared by the Real Property Tax Division to assist
property owners in the County of Hawai‘i by providing an explanation of the
benefits associated with the filing of a claim for home exemption. The home
exemption is deducted from the assessed value of your property to help
reduce the net taxable value for the property.
BENEFITS OF THE HOME EXEMPTION PROGRAM
The home exemption program has two parts:
1) Homeowners exemption reduces the net taxable value of the property.
2) If the property is used exclusively as your principal residence (i.e., no
rental, or business use) you may be place in the homeowner tax class
which is a preferential tax rate and includes a 3% assessment cap.
Receiving the homeowners exemption does not automatically qualify the
property for the preferential tax class (rate).
The basic home exemption for homeowners under the age of 60 is $50,000, for
homeowners 60 to 64 years of age, $85,000, for homeowners 65 to 69 years of
age, $90,000, for homeowners 70 to 74 years of age, $105,000, for
assessment. An additional exemption of 20% of the assessed value of the
property not to exceed $100,000.
SINGLE HOME EXEMPTION
The law allows just one home exemption for any taxpayer in any jurisdiction
(i.e., the taxpayer has no other home or homestead exemption in any other
jurisdiction). A married couple shall not be permitted exemption of separate
homes owned by each of them, unless they are living separate and apart, in
which case they shall be entitled to one exemption, to be apportioned equally
between each of their respective homes.
IF YOU SELL, RENT OR BUY ANOTHER HOME
If changes occur in the use of your home, such as renting, conducting a
business or you no longer occupy the home, in total or portion, you must
report such changes to the Real Property Tax Office. These changes will
affect your exemption and/or preferential tax class (rate) and 3% assessment
cap.
IF YOU RECENTLY PURCHASED A NEW HOME IT IS
IMPORTANT TO FILE A NEW HOME EXEMPTION CLAIM
You will not qualify for the exemption that was filed by the seller of the
property nor will a claim be transferred from your former residence, if you had
one.
WHO QUALIFIES FOR THE HOME EXEMPTION?
You are eligible for the home exemption if:
1) You own and occupy the property as your principal home for more than
200 calendar days of a calendar year. The term “principal home” is
defined as the place where an individual has a true, fixed, permanent
home and principal establishment and to which place the individual has
whenever absent, the intention of returning. It is the place in which a
person has voluntarily fixed habitation, not for mere special, temporary or
vacation purposes, but with the intention of making a permanent home.
The four elements that are necessary for real property to be considered
a “principal home” are:
A) The owner has no other home exemption or principal home in any
other jurisdiction;
B) The owner maintains the principal home within the County;
C) The owner’s actual physical occupancy of the principal home within
the County; and
D) The owner has filed a Hawai‘i state income tax return as a full time
resident for each fiscal year that the exemption is sought or has
filed a conditional waiver of this requirement.
If any portion of the property is utilized as a rental of less than 180 days,
it will result in the disallowance of the Homeowner tax class (rate) and
the 3% cap).
2) The ownership of your property is recorded at the Bureau of
Conveyances on or before December 31 preceding the tax year for
which the exemption is claimed or by June 30. All leases must be for a
term of ten years or more and recorded at the Bureau of Conveyances in
order for the lessee to qualify for the home exemption.
In the case of a lease of Hawaiian homestead land, either lessee and/or
spouse shall be entitled to the home exemption. Proof of marriage must
be submitted for the non-Hawaiian spouse claiming the home
exemption.
3) You file a claim for home exemption,. RP Form 19-71, with the Real
Property Tax Office on or before Dec. 31 preceding the tax year for the
first half payment or June 30 for the second half payment.
4) You have filed a State of Hawai‘i Resident Income Tax Return (N11)
within the last 12 months or have requested a waiver from this
requirement for one of the following reasons: You are a new resident to
the State of Hawai‘i and will file a State of Hawai‘i Resident Income Tax
Return (N-11) within the next 12 months or You are not required to file
under State of Hawai‘i Income Tax Law and not required to file income
tax in any other jurisdiction other than at the U.S. Federal level and
understand that you are required to refile this waiver every three (3)
years.
homeowners 75 to 79 years of age, $110,000 and for homeowners 80 years
of age and over, $125,000, with age calculated as of January 1, the date of the
