Hawaii Property Tax

Who Qualifies for the Home Exemptions?

You are entitled to the home exemption if:

1) 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 not limited to, the following indicia: occupancy of 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 of an income tax return as a resident of the State of Hawaii, with a reported address in the city;

2) 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;

3) You file a claim for home exemption (Form BFS-RP-P3)www.honolulu.gov/rpa/forms.htm with the Real Property Assessment Division on or before September 30 preceding the tax year for which you claim the exemption.

The Real Property Assessment Division annually sends a notice of assessment to property owners (on or before December 15), showing the assessed value of the property, the general land class of the property, and the amount of exemption, if any.

After reviewing your notice of assessment, if you do not agree with the assessed value of the property, the classification of the property, or the amount of the exemption allowed, you may file an appeal on or before January 15 preceding the tax year. (If the January 15 deadline falls on a Saturday, Sunday, or legal holiday, the deadline is extended to the next succeeding day which is not a Saturday, Sunday, or legal holiday.).

However, prior to filing an appeal, you are encouraged to contact the appraisers at one of the locations listed below to discuss any questions you may have; in many instances, misunderstandings are cleared up during this discussion.

If you have not received your assessment notice within a few days of December 15, you may review your assessment information at www.honolulupropertytax.com or you can contact the Real Property Assessment Division at one of the following locations: