Except for certain personal information, such as taxpayer’s Social Security number, or telephone number, the real property assessment records are public records and the assessment information is available to the general public.

Real property tax information is subject to public disclosure under the Uniform Information Practices Act (Modified), Chapter 92F (“UIPA”), Hawaii Revised Statutes (“HRS”), and is made available by the City for public inspection both in person and through the City’s real property tax website. This includes information regarding the name of the owner, address of the real property, assessed value, and consideration paid. Such public disclosure provides everyone the ability to ensure equal application of the law and the absence of special favors. Furthermore, the property tax system relies on an assessment process that includes notice and an opportunity to appeal. Access to these records is critical if there is to be a successful appeal since a comparison with comparable lots is often the best way to prove the case.

The City and County of Honolulu’s real property tax is a major revenue source for police, fire protection, emergency services, water safety, parks, refuse and other essential City services.

No, there is a $300 minimum real property tax. This means every parcel of taxable real property for which the computed tax amounts to less than $300 is liable for this minimum real property tax.

Please report to the office in writing or by submitting a Change of Status Form BFS-RPA-M-8-10.1 that the family member has passed and update the mailing address if applicable. If you will be living in the property as your principal residence, file a Claim for Home Exemption Form BFS-RPA-E-8-10.3 with our office on or before September 30th.

RPAD currently offers the option of filing online for the following forms:

• Claim for Home Exemption
• Change of Status
• Notice of Assessment Appeal to the Board of Review*

*During the appeal filing period ONLY (December 15 to January 15 for the preceding tax year)

Our Information Guide addresses the most common questions regarding

• Important Dates
• Locations
• Website Addresses
• Change in Status
• Notice of Assessment
• Exemptions
• Forms
• Continuance of a Home Exemption
• Tax Bill Estimations
• Property Tax Bills

For Regular System properties send a copy of your marriage certificate with the Tax Map Key written on it to:

City and County of Honolulu
Real Property Assessment Division, Tax Maps Branch
842 Bethel Street, Basement
Honolulu, HI 96813

For Land Court System properties, the name change must be recorded with the Land Court.

Please go to the State Bureau of Conveyances website, then click on Frequently Ask Questions.

You must probate your mother’s will with the court, and the court will issue an order to distribute the property. Please contact an attorney. After the will is probated, you should record it with the Land Court (State Bureau of Conveyances). You should also notify the land court that your mother is deceased.

Our website does not have the information you are interested in. Please visit the State of Hawaii’s Bureau of Conveyances Search Site.

The site does not allow you to look at the actual document, but it does have an index that gives you recording information and cost.

Our property search website has the document number for deeds under SALES HISTORY. However, we do not have any information on mortgages or trust agreements. The Bureau of Conveyances website and this website are under two different jurisdictions (State & County). If you are looking for comparable sales, the sales history link is the only thing our website has. There are private companies that have the type of information you’re looking for at a cost.

Send us a copy of the corporate name change on regular system (State Bureau of Conveyances) properties and we will make the change for those properties. A list of tax map keys (from your notice of assessment) will be helpful. For those properties that are under the land court system, you will have to petition the Land Court (State Bureau of Conveyances) to have the name change on record and we should pick it up during our processing. We do miss some documents during our processing so if you have already recorded the name change, please include the document number of the recording. Address your inquiry to:

City and County of Honolulu
Real Property Assessment Division, Tax Maps Branch
842 Bethel Street, Basement
Honolulu, HI 96813

Once your declaration for a CPR (Condominium Property Regime) is recorded at the State Bureau of Conveyances, we will assign Parcel ID numbers (TMKs) to the units. It usually takes about 2 months after the document is recorded. If we have not issued new TMKs at that time, you may contact us at the address below with your recording information.

City and County of Honolulu
Real Property Assessment Division, Tax Maps Branch
842 Bethel Street, Basement
Honolulu, HI 96813

Send us a copy of the corporate name change on regular system properties and we will make the change for those properties. A list of the tax map key numbers (TMKs), which you can get from your notice of assessment, would be helpful. For those properties that are under the land court system, you will have to petition the Land Court to have the name change on record and we should pick it up during our processing. We do miss some documents during our processing so if you have already recorded the name change, please include the document number of the recording.

You must get a lot determination from the City and County of Honolulu’s Department of Planning and Permitting (DPP) and send us a written request for individual TMKs along with a copy of DPP's reply letter. Our address is:

City and County of Honolulu
Real Property Assessment Division, Tax Maps Branch
842 Bethel Street, Basement
Honolulu, HI 96813

The questions you are asking should be asked of the State Bureau of Conveyances which has their contact information. The recording of documents is a State function and our office is a County agency dealing with real property assessments and ownership for real property assessment purposes. 

You do not have to come to our office, since, once a deed is recorded, we normally receive a copy about 1 month later and we take about a month to process it.

You can obtain the real property assessment information on our website, or a copy of the notice of assessment may be acquired from our office with payment of search and copy fees and a self-addressed stamped envelope mailed to our Honolulu or Kapolei offices. Checks should be made payable to the "City and County of Honolulu".

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

Kapolei Office
1000 Ulu`ohi`a Street, #206
Kapolei, HI 96707
PH: (808) 768-3799

Our assessment is as of October 1, so if you sold the property after that date the new owner will not receive the notice of assessment for the property. Please write on the envelope "RETURN TO SENDER - SOLD" and drop the envelope in the mail.

We can send a notice of assessment and tax bill to each owner that provides the City with their information. The City will not be responsible for pro-rating the tax bill. It is the owners’ responsibility to determine any allocation of the property tax bill.

Real property is assessed in accordance with the Revised Ordinances of Honolulu (ROH). “Real property shall be assessed in its entirety to the owner…” ROH § 8-6.3, “In its entirety,” is interpreted as fee simple interest. "All real property shall be subject to a tax upon 100 percent of its fair market value…" ROH § 8-6.1.

How to File: The instructions and Form T-RPT are available at the Treasury Division. You can also request the instructions and form by calling the telephone number listed below.

Where To File:
Tax Relief Section
Department of Budget and Fiscal Services
Treasury Division
P.O. Box 135028
Honolulu, HI 96801-5028
PH: (808) 768-3205

The owner will need to submit a written request. The request should contain:

• The parcel ID or TMK
• The site address
• The new mailing address
• State that the address change is for the tax bill or notice of assessment or both
• A phone number in case of questions
• The reason for the change

The Change of Status request form may be submitted by mail, or in person at either of the two real property assessment division’s locations. Or you may file to change the address for your notices of assessment online. Change of address for a tax bill cannot be made online.

ROH § 8-7.1, the director of budget and fiscal services shall cause the fair market value of all taxable real property to be determined and annually assessed by the market data and cost approaches to value using appropriate systematic methods suitable for mass valuation of real property for ad valorem taxation purposes, so selected and applied to obtain, as far as possible, uniform and equalized assessments throughout the county.

Market Data Approach

The market data approach is the process of deriving a value indication for the subject property by comparing similar properties that have recently sold with the property being appraised, identifying appropriate units of comparison, and making adjustments to the sale prices (or unit prices, as appropriate) of the comparable properties based on relevant, market-derived elements of comparison.

The market data approach may be used to value improved properties, vacant land, or land being considered as though vacant when an adequate supply of comparable sales is available. RPAD uses techniques from the cost approach in determining land values for the market data approach.

Cost Approach

The cost approach is based on the understanding that market participants relate value to cost.

Building Value (RCNLD) + Land Value = Total Value by Cost Approach

Building Value

In the cost approach, the value of a property is derived by adding the estimated value of the land to Replacement Cost New Less Depreciation (RCNLD). RCNLD is the current cost of constructing a reproduction or replacement for the improvements and then subtracting the amount of depreciation in the improvements from all causes.

Cost factors are currently determined by Marshall & Swift/Boeckh and applied to building information maintained by the appraiser. Depreciation calculated by the CAMA system is a function of the actual age, effective age, and expected life of the building. The City utilizes Honolulu-specific cost factors established by Marshall and Swift/Boeckh, which is a well-established and widely used third-party vendor in the building cost factor industry.

Land Value

Market data techniques are used to develop land values of the cost approach. Vacant land sales are preferred when available. In the absence of vacant land sales, the following is done:

1. Subtract building values from each comparable/sale price.
2. Apply adjustments to compensate for differences between comparables and a typical base lot for the subject neighborhood. Examples of adjustments may be made for location, height limitations, easements, and zoning.
3. The most probable price for the subject’s land is considered after adjustments.

Properties are valued at 100% of market value.

Mass Appraisal
Mass appraisal is defined as the systematic appraisal of groups of properties as of a given date using standardized procedures and statistical testing. Sales data are analyzed and the appraisers make adjustments based on what buyers paid in the market. These adjustments are applied to the large populations of properties to estimate the value using a Computer Assisted Mass Appraisal (CAMA) system. RPAD follows the ROH to apply mass appraisal to value all properties for ad valorem taxation purposes to obtain uniform and equalized assessments throughout the county. RPAD appraisers have been continuously and actively trained by International Association of Assessing Officers (IAAO) instructors and its resources.

Individual Appraisal

Individual appraisals are done by a fee appraiser on a single property for purchasing, refinancing, or estate planning upon the lender’s or homeowner’s request. The appraiser typically selects three or more sales to estimate the value. These sales are analyzed and adjustments are made based on what buyers paid. The adjustments are manually applied to estimate the value of the property requested by the client. Fee appraisers typically follow different guidelines to perform their assignments and scope of work.

Mass Appraisal vs. Individual Appraisal

Scheduling of appeals is influenced by the number of appeals filed each year. To minimize your wait time for a Board of Review hearing, appellants are encouraged to submit their evidence and supporting documentation with their appeal or shortly thereafter. This will enable the assigned appraiser to review your assessment in a timely manner. If you are submitting evidence separately from the appeal form, please include your name, Parcel ID/TMK, year of the appeal, contact information such as a phone number, mailing address, and/or email address, and submit to either Real Property Assessment office.


Types of documentation may include comparable fee simple market sales, contractor estimates to repair deficient items, and other evidence indicating the assessed value exceeds the fee simple market value by more than 10%.


If your property is a leasehold property, while the leasehold value for your property may be lower than the assessed value, you should be aware that in accordance with the ROH, all properties in the County are required to be valued in their entirety. In other words, the assessed value reflects the fee simple value for the property. Taxes are required to be paid on the entire value of the property and while you are the owner of a partial interest in the property, for tax purposes you are considered to be the owner.

No. An appeal cannot be lodged by facsimile transmission or via email.

The appellant has 30 days from the posted date of the Board of Review hearing decision to file an appeal to the Tax Appeal Court. 

No, ROH Article 8-12 provides four grounds for an appeal: (1) assessment of the property exceeds by more than 10 percent the market value of the property, or (2) lack of uniformity or inequality, brought about by illegality of the methods used or error in the application of the methods to the property involved, or (3) denial of an exemption to which the taxpayer is entitled and for which such person has qualified, or (4) illegality, on any ground arising under the Constitution or laws of the United States or the laws of the state or the ordinances of the city in addition to the ground of illegality of the methods used, mentioned in clause (2).

If a taxpayer's appeal to the boards of review is compromised or sustained as to any amount of the valuation in dispute, the costs deposited shall be returned to the appellant. Otherwise, the city shall retain the entire amount of costs deposited.

If this is a brand new development created in the last 12-18 months, the parcel may not be in our online database; download Form BFS-RPA-M-8-12, complete, print, and hand-deliver or mail along with the required payment and written signed authorization if applicable to the address below by the January 15 filing deadline.

If this is not a brand-new development, the server may be experiencing technical issues. Please report this issue to our office by phone at 808-768-3799 during city business hours or email us at bfsrpmailbox@honolulu.gov to report the website malfunctioning. We recommend that you download Form BFS-RPA-M-8-12, complete, print, and hand-deliver or mail along with the required payment and written signed authorization, if applicable, to the address below by the January 15 filing deadline.

Real Property Assessment Division
842 Bethel St Basement
Honolulu HI 96813

**The filing deadline is January 15 – Mail/Courier Services: Notice of Appeal and Payment Cost shall be deemed filed on the date shown by the Postal Service Cancellation Mark stamped upon the envelope or other appropriate wrapper.

A home exemption is a form of tax relief that reduces the total assessed value of your property.  By lowering the total assessed value on which the property tax is calculated, your overall real property tax liability is reduced.  For example:   

Assessed Value $1,000,000 - Current Home Exemption (under age 65) $120,000 = Net Taxable Value $880,000. 

Assessed Value $1,000,000 - Current Home Exemption (age 65 and above) $160,000 = Net Taxable Value $840,000    

Filing for a home exemption is a one-time process that gives homeowners predictable, ongoing tax relief.  Once approved, you will not need to file again unless your situation changes (for example, if you sell or rent out your home).  A home exemption may also qualify you for the Treasury Division’s Tax Credit Program.  For more information, please contact the Treasury Division at 808-768-3980.

The current home exemption amounts are $120,000 for owners under age 65 and $160,000 for owners age 65 and older.

Effective in tax year 2027 (July 1, 2027 – June 30, 2028), the home exemption amounts will be $140,000 for owners under age 65 and $180,000 for owners age 65 and older.

To qualify for the higher exemption amount, you must be 65 years of age on or before June 30 of the tax year, and your date of birth must be on record by September 30 preceding the tax year.

Example: To receive the higher exemption amount of $160,000 in tax year 2026 (July 1, 2026 – June 30, 2027), you must be 65 as of June 30, 2026, and your date of birth must be on record by September 30, 2025.

Please review your annual Notice of Assessment for the approved exemption amount, and contact the Real Property Assessment Division ("RPAD") if you have any questions.

If you do not have a home exemption, your property may be subject to Residential A tax rates if its assessed value exceeds the Residential A threshold.  For more information on Residential A tax rates, please visit: https://realproperty.honolulu.gov/help-resources/residential-a/

To qualify for a home exemption in the City and County of Honolulu (“the City”), you must meet two requirements and file a claim:

A. Ownership & Occupancy Requirement

(1)  You must own and occupy the property as your principal home, with the intent to reside in the City as of the date of assessment (October 1).

(2)  Evidence of intent to reside in the City may include, but is not limited to, the following indicia:

a.     Occupying the home for more than 270 calendar days per year;

b.     Registering to vote in the City;

c.     Being stationed in the City under U.S. military orders; or

d.     Filing a Hawaii State resident income tax return with an address in the City.

B. Ownership Recordation Requirement

(1)  Your ownership must be recorded with the Bureau of Conveyances, State of Hawaii, Department of Land and Natural Resources, on or before September 30 preceding the tax year for which you are claiming the exemption.

(2)  If the property is leased, the lease must be for residential purposes for at least five years, and the lease must indicate that the lessee is responsible for paying all property taxes.

C. Filing a Claim

(1)  You must file a Home Exemption Claim (Form BFS-RP-E-8-10.3) with RPAD on or before September 30 preceding the tax year for which the exemption is claimed.

(2)  If you file online, ensure that you receive an email confirmation after submission. If you do not receive one, please contact RPAD.

No, properties held in a business or company name (e.g., LLCs) do not qualify for a home exemption.

Claims may be submitted by mail, online, or in person at any RPAD office.  The deadline to submit a claim is September 30 preceding the tax year for which the exemption is claimed.  For example, to claim an exemption for tax year 2026–2027 (July 1, 2026–June 30, 2027), a claim must be filed on or before September 30, 2025.

Because you filed in January 2025, after the September 30, 2024 deadline for tax year 2025–2026 (July 1, 2025–June 30, 2026), your exemption—if approved—will take effect in tax year 2026–2027, beginning on July 1, 2026. 

The Notice of Assessment for 2026, issued by December 15, 2025, will serve as notification of approval or disapproval of your claim for a home exemption.  Again, please check your exemption amount on the Notice of Assessment and contact RPAD if you have any questions.  

A. Contact RPAD immediately.

B. RPAD may require proof of occupancy, such as:

(1)  Federal and State income tax returns.

(2)  Utility statements (Electric, Gas, or Water) Provide two of the three from the prior year in which the exemption was removed.

(3)  Ensure all documents are labeled with your Parcel ID/Tax Map Key, property address, and contact details.

Providing proof of date of birth ensures that you automatically receive the higher exemption upon reaching age 65.

To receive your age-related exemption:

(1)  File a new home exemption form immediately;

(2)  Submit proof of your date of birth; and  

(3)  Submit the form before September 30 to receive the higher exemption for next year.

Unfortunately, we cannot apply the higher exemption retroactively.  

Yes, you must notify RPAD within 30 days of selling or renting your home, or by November 1 of that year at the latest.  To report this change:

1. Submit a Change of Status Form (Form BFS-RP-M-8-2.1C); or
2. Send a letter or email to RPAD.

Failure to notify RPAD about these changes may result in a $300 penalty, plus additional rollback taxes under Revised Ordinances of Honolulu (“ROH”) § 8-10.1(d).

A. If you rent the entire home, you may no longer qualify for the exemption.

B. If you rent a portion of your home, you may still qualify for a partial home exemption if you meet the criteria in FAQ #1.

No, only one home exemption is allowed per taxpayer, including but not limited to the State of Hawaii.

Only one home exemption per married couple is granted if they live together.  If spouses live separately and apart, they may each qualify for one-half of a home exemption on different properties.

No, refunds are not available for tax years prior to when the exemption takes effect. 

Yes, you must notify RPAD within 30 days of changing your mailing address, or by November 1 of that year at the latest.

To report this change to RPAD either:

1. Submit a Change of Status Form (Form BFS-RP-M-8-2.1C); or
2. Send a letter or email.

You should use a "care of" (“c/o”) designation.  This means your mail will be addressed with "c/o" followed by the name of the person who will receive it on your behalf.

Yes, you need to file a new home exemption claim for your new property.  Home exemptions are specific to each property and do not automatically transfer when you move. 

Yes, you can keep your home exemption if you move to a care facility or adult residential care home licensed to operate in Hawaii, provided that you:

1. Submit Form BFS-RP-E-8-10.3A (Relocation to Care Home or Facility) designating your care facility; and
2. Do not rent, lease, or sell your home while residing in the care facility.

This allows your property to continue receiving exemption benefits during the applicable period, even though you're not physically living in the home.

This exemption continuation applies only to licensed care facilities in Hawaii, not to facilities in other states or living arrangements.

Yes, you can keep your home exemption when you move out for renovations, provided that you:

1. Submit Form BFS-RP-E-8-10.3B (Notice of Temporary Relocation) by September 30 preceding the tax year in which the exemption is to continue;
2. Complete renovations within two years from the permit start date;
3. Submit Form BFS-RP-E-8-10.3C (Notice of Home Reoccupation) by September 30 of the year you reoccupy your home, along with Certificate of Occupancy, Notice of Completion, or closed permit; and
4. Do not rent, lease, or sell your home during renovations.

Yes, if you temporarily move outside the City for a sabbatical or work assignment, you may maintain your home exemption if you:

1. Submit Form BFS-RP-E-8-10.3B (Notice of Temporary Relocation) within 30 days or by September 30 of the year your sabbatical begins;
2. Keep your home unoccupied (not rented, leased, or sold);
3. Return and reoccupy your home within 24 months of beginning your sabbatical or assignment; and 
4. Submit Form BFS-RP-E-8-10.3C (Notice of Home Reoccupation) within 30 days of reoccupation or by September 30 preceding the tax year in which the exemption is to continue, indicating the actual reoccupation date.

Yes, if your home becomes uninhabitable due to fire damage, you can maintain your exemption by following these steps:

1. File Form BFS-RP-E-8-10.3B (Notice of Temporary Relocation) within 30 days of the fire or by September 30 preceding the tax year in which the exemption is to continue;
2. Keep your damaged property unoccupied (do not rent, lease, or sell);
3. Reoccupy your home within 24 months after the fire; and 
4. Submit Form BFS-RP-E-8-10.3C (Notice of Home Reoccupation) within 30 days of reoccupation or by September 30 preceding the tax year in which the exemption is to continue, indicating the actual reoccupation date.

You may file a claim.

Please contact RPAD within 30 days, or by November 1 of that year, to report the death of the owner.  Check with RPAD to confirm that the exemption claim is still in effect after the owner’s passing.

If a surviving titleholder or a beneficiary meets the criteria for a home exemption and no claim currently exists, any surviving titleholders or beneficiaries who occupy the property as their primary residence are encouraged to file a new home exemption claim to continue the exemption.    

The home exemption currently shown online belongs to the previous owner.  Since your claim was filed after the September 30, 2024 deadline for tax year 2025–2026, it will take effect for the tax year 2026–2027 (July 1, 2026–June 30, 2027). 

Your 2026 Notice of Assessment, which will be sent by December 15, 2025, will indicate whether your home exemption claim has been approved or disapproved.   

To ensure your home exemption claim is properly filed, please contact RPAD.  The filing deadline for exemptions is September 30 of the year preceding the tax year.

Your recordation date occurred after the home exemption filing deadline of September 30 for the upcoming 2025–2026 tax year.  The property will remain in the Residential A class for the current tax year and the upcoming tax year.  See the illustration below:   

Your home exemption claim, if approved, will take effect in tax year 2026–2027 beginning July 1, 2026.  Your 2026 Notice of Assessment, which will be sent to you by December 15, 2025, will indicate whether your home exemption claim has been approved or disapproved.  If your claim is approved, your 2026 Notice of Assessment will show your granted home exemption amount of $120,000 as a reduction to your taxable value.  Your property will also be removed from the Residential A class and placed into the Residential class with the lower tax rate.  As the new property owner, you still have the option to file a timely appeal by January 15, 2026, disputing your 2026 Notice of Assessment.  For more information, please refer to ROH § 8-10.1.

We encourage buyers (and their realtor) to verify whether the home they are about to purchase is currently vacant or being rented.  Parties involved in a property acquisition can contact our office or visit our website to check if a property has a home exemption or if that exemption has been canceled.  This is particularly important if the date of the property acquisition or the date of the sale is close to the home exemption deadline of September 30, and the property has an assessed value exceeding the Residential A threshold or is already classified as Residential A.  This awareness should help prepare the buyer or new property owner(s) for any actions they might take to reduce, minimize, or account for the higher taxes without a home exemption.

It may be in the best interest of the new homeowner to adjust, account for, and prepare their finances for the higher-than-expected real property taxes or to negotiate real property taxes into the sales price, escrow fees, and/or the proration of real property taxes during the closing process when acquiring a property.

We understand that this situation may cause financial hardship on the new property owner(s); however, statutory deadlines are established for budgeting purposes by the City Administration and City Council, as they prepare and enact a balanced budget each year.

If the September 30 deadline falls on a weekend or legal holiday, the deadline is extended to the next business day that is not a Saturday, Sunday, or legal holiday.

A. If the property is in a new development (within the past 12–18 months), it may not yet appear in the online database.

B. For technical issues or other difficulties, contact RPAD directly, or submit your home exemption claim using Form BFS-RP-E-8-10.3.

1. For mailed claims, provide a self-addressed stamped envelope for a receipted copy.  Your claim is considered filed on the postal cancellation date.
2. For online claims, a receipted copy is sent to the email provided.

No, the existing exemption will not transfer to you.  You may be “grandfathered” into the existing home exemption for the current tax year if it is still in effect, but you will need to file a new claim for the next tax year.   

Yes, if you're in the U.S. Armed Services and have received deployment orders, you can keep your home exemption while you're away.  This benefit also applies during temporary relocation orders or training assignments.

No, to qualify for continued home exemption during deployment, temporary relocation, or training, your property cannot be rented, leased, or sold during the period you are away.  This applies regardless of the type of military assignment.

Yes, you must reoccupy your home within 24 months (two years) after your deployment begins to maintain your exemption.

If your deployment extends beyond 24 months, you may be at risk of losing your exemption.  Contact your local property tax office as soon as possible to discuss your specific situation and potential options.

No, this benefit is for all U.S. Armed Services members with official deployment orders.  Whether you are active duty, National Guard, or Reserve personnel, you qualify for continued home exemption during deployment.

If you have multiple deployments within the 24-month period, you should notify RPAD and submit updated documentation for each deployment to ensure continuous exemption coverage.

It means you have a 100% disability rating from the U.S Department of Veterans Affairs (“VA”) for injuries that occurred while on active duty in the U.S. Armed Forces.

File Form BFS-RP-E-8-10.5 (Claim for Home Exemption for Home of Totally Disabled Veteran) by personal delivery or by mail to any RPAD office.

No, the exemption only starts with the next tax payment date after you file your claim. Past tax payments cannot be refunded based on a retroactive disability rating.

Yes, a VA rating of permanent and total (P&T) disability meets the requirement for this exemption.

File as soon as possible. To receive the full year's exemption, file by August 19.

Please include:

1. Certificate of disability from a licensed physician on the department's form;
2. VA award letter showing 100% disability; and
3. Marriage certificate (if filing as a spouse)

An amended Notice of Assessment will be mailed to your property address once the office has received confirmation from the U.S. Department of Veterans Affairs that you are recognized as 100% disabled.  The general time frame is six to eight weeks from the date of filing.

If you qualify for the 100% disabled veteran exemption, your property is exempt from all property taxes except for special assessments.  However, a minimum real property tax of $300 per year is levied on each parcel of taxable real property.  You would be responsible for this minimum tax, plus any special assessments that might apply to your property.

Unfortunately, the exemption does not carry over to children or other heirs who inherit the property.

You need to file a new claim with RPAD.  Make sure to clearly indicate which property you are claiming the veteran exemption for.  If your new property is in another county, you must notify that county or state and terminate your current exemption before we can allow the exemption here.  You must provide proof of termination from the other county or state.

You need to file three important forms:

1. Form BFS-RP-M-8-10.1 to report the death;
2. Form BFS-RP-E-8-10.3 for the basic home exemption in your name; and
3. Form BFS-RP-E-8-10.5 for the disabled veteran exemption in your name

You also need to include:

1. Death certificate;
2. Marriage certificate; and
3. Proof of your spouse's 100% disability rating (if not already on file)

File these forms as soon as possible to avoid any gap in your tax exemption.

Yes, you can still apply if you can prove that your spouse would have qualified as 100% disabled at the time of death.

No, the exemption only applies to the home your veteran spouse owned and lived in during his/her lifetime.

Yes, file Form BFS-RP-E-8-10.5 as soon as possible, and include your marriage certificate.  Filing now ensures there is no interruption to the exemption benefits.

An ARH provides rental units at below-market rates for low- and moderate-income households.  These projects are supported by government programs, tax incentives, or subsidies to keep rents affordable.  A variety of programs are available at both the state and city levels—please consult the appropriate agencies for more information.

Hawaii has several programs, including:

1. Rental Housing Revolving Fund (“RHRF”)
2. Rental Assistance Program (“RAP”)
3. Dwelling Unit Revolving Fund (“DURF”)
4. Affordable Rental Housing Program

These programs are managed by the Hawaii Housing Finance & Development Corporation and the Hawaii Public Housing Authority.  Please visit their websites for more information. 

There are currently four types of ARH projects eligible for real property tax exemptions under Revised Ordinance of Honolulu (“ROH”) § 8-10.33 and § 8-10.34:

a.      ROH Chapter 29 projects

b.      ROH § 21-9 Planned Development-Transit (“PD-T”) or Interim PD-T projects

c.      Hawaii Revised Statutes (“HRS”) § 201H-36(a)(5) projects

d.      ROH Chapter 32 projects (also known as “Bill 7” projects)

Note: ROH Chapter 32 projects are subject to a Declaration of Restrictive Covenant while the others are subject to an Affordable Housing Agreement or a Regulatory Agreement.

Yes, you can apply for an exemption during construction work for and marketing of an ARH project by filing a claim form with Real Property Assessment Division (“RPAD”) by September 30 before the first applicable tax year of the exemption.  The exemption period is up to 3 years starting from the building permit issuance date and ending when a certificate of completion or certificate of occupancy (“COO”) is issued.  For more information, please refer to ROH § 8-10.34. 

You may file an initial claim form when the project is complete: 

1. If an initial claim form is filed and granted within 60 days after the issuance of a COO, the exemption will be effective as of the issuance date of a COO, if approved. 
2. Otherwise, the exemption will be effective for the upcoming tax year if the claim is submitted by September 30 and approved.   
3. If the claim form is submitted between October 1 and November 15, a late fee of $500 will be imposed.

To maintain the exemption during the affordability period, an annual claim, along with all required documentation, must be filed by September 30 for each applicable tax year. Submissions made between October 1 and November 15 will be subject to a $500 late penalty.

Yes, a separate claim form must be filed for each TMK to qualify for an exemption.  A joint development agreement is also required.    

If any portion of the property receiving the exemption is sold or transferred during the exemption period, the exemption will be canceled.  Consequently, the entire project—including both the sold portion and the portion still owned—will be subject to back taxes and penalties.  However, taxes and penalties will not apply if the new owner submits a new exemption request within 30 days of the ownership change being officially recorded, and the claim is approved by the director.

A Bill 7 project refers to a development initiative under Ordinance 19-8, enacted by the City and County of Honolulu in 2019.  This ordinance, codified in ROH Chapter 32, aims to address the shortage of affordable rental housing by providing relaxed development standards and financial incentives for property owners and developers to construct low-rise, multi-family rental units on parcels up to 20,000 square feet.  Governed by ROH Chapter 32, the Bill 7 program is one of four project types currently eligible for the City’s real property tax exemption.  For detailed requirements, please refer to ROH Chapter 32.    

a. An executed Declaration of Restrictive Covenant is required, which states that: 

1.  The affordability period must be a minimum of 15 years after the issuance of COO. 
2.  The affordable units in the project must be rented at or below the rental rates set by the United States Department of Housing and Urban Development for households earning 80% of the AMI, based on household size.

b. A copy of COO 

c. Supporting documents include unit numbers and rent rates, tenants' names, total household size and total  household income.   

The exemption period is 15 years, starting from the issuance date of COO, and ending on June 30 of the last year of the fifteen-year period.

You may file a claim form for exemption when the project is being built.  If approved, the exemption period for qualifying construction is 3 years.  You may file an initial claim for affordable units when the project is complete.  After your initial claim is approved, you must file an annual claim and certify the project continues to be in compliance for continued exemption each year during the exemption period.    

If a Bill 7 project does not comply with the signed DRC within five years after the exemption for qualifying construction ends, the exemption will be retroactively canceled, and the taxpayer will be required to repay the full amount to the City in accordance with ROH § 8-10.34(f).