Oahu Homeowners Exemption

Filing deadline

Sept 30the year before the tax year begins

Exemption today

$120,000$160,000 if age 65+ — through 6/30/27

Exemption from 7/1/27

$140,000$180,000 if age 65+

Governing form

BFS‑RPA‑E‑8‑10.3Claim for Home Exemption

RPAD phone

(808) 768‑3799Honolulu & Kapolei offices

Late-report penalty

$300/yrif a status change isn't reported within 30 days / by Nov 1

Part 1

Check whether the home already has the exemption

Do this before assuming a buyer needs to file — many resale properties already carry an exemption from the prior owner, which typically drops off at the next assessment unless the new owner re-files.

Look up the parcel on the City's property record site

Go to the Real Property Assessment public search and pull the parcel by address or by its 9‑digit TMK (Tax Map Key). The record shows the current owner of record, assessed value, and any exemption code applied for the fiscal year.

qpublic.net/hi/honolulu/search.html →

Cross-check on honolulupropertytax.com

The City's parallel property tax portal will often still show a seller's exemption on a parcel shortly after a sale — that's expected, and it's not proof the new owner is covered. It confirms only that an exemption existed as of the last assessment date (October 1).

Address or TMK lookup Read-only

Confirm with the Notice of Assessment

The definitive answer is the owner's Notice of Assessment, mailed by December 15 each year. It states plainly whether the home exemption was approved or disapproved for the coming tax year (July 1 – June 30).

When in doubt, call RPAD directly

To confirm a mailed or online application was received and logged, call (808) 768‑3799 or email bfsrpmailbox@honolulu.gov — the online record can lag the actual filing.

Escrow tip: if a title report shows a home exemption in place, remind the buyer it belongs to the seller and does not transfer. The buyer must file their own claim by September 30 to be exempt starting the following July 1.

Part 2

File the home exemption

A first-time claim, or a re-claim after the exemption was removed (e.g. after a sale, refinance into a new entity, or a lapse in owner-occupancy).

Confirm eligibility

The property must be owned and occupied as the claimant's principal home — generally 270+ days a year, evidenced by things like Hawaii voter registration, a Hawaii resident tax return, or (for military) official orders. Portions used commercially don't qualify.

Gather the required documents

Proof of date of birth Driver's license, birth certificate, or passport

Trust certificate If title is held in a trust

Plot plan / floor diagram If the parcel has more than one living unit

2 years of tax returns + 12 months of utility bills (2 providers) Only if the exemption was previously removed

Complete Form BFS-RPA-E-8-10.3

Download the fillable PDF and fill in claimant info, property use (owner-occupied vs. any rented/vacant portion), and whether any owner already claims a home exemption elsewhere in Hawaii — you can only claim one, statewide.

Download Form E‑8‑10.3 (PDF) →

Download the RPAD Home Exemption Brochure (PDF) →

Submit before September 30

Choose one:

OnlineFile at realpropertyhonolulu.com — you'll get an emailed confirmation receipt.

In personHand-deliver to the Honolulu or Kapolei RPAD office (addresses below).

By mailFirst Class, Certified, Registered, or with a Certificate of Mailing — postmark counts. Fax and email are not accepted for the original claim.

Watch for the Notice of Assessment

Approval or disapproval shows on the Notice of Assessment mailed by December 15. Once approved, there's no need to re-file in future years unless ownership or occupancy changes — and an age-based increase applies automatically once proof of birth is already on file.

Exemption amount by tax year (deducted from assessed value before the tax rate is applied)
Tax year	Under 65	Age 65 and older
Now – June 30, 2027	$120,000	$160,000
July 1, 2027 onward	$140,000	$180,000

Miss the deadline? A claim filed after September 30 still gets processed — it just takes effect for the following tax year instead of the upcoming one. There's no penalty for filing late, only for failing to report a disqualifying change (like moving out) within 30 days or by November 1.