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The Home Exempt — County by County

A totally disabled veteran’s home is exempt from real property tax — but property tax is COUNTY law in Hawaii, and the four counties draw the line in four different places. Honolulu and Hawaii County exempt the home outright above a minimum tax. Maui sets its gate at a 70% rating. Kauai runs two tiers: at 80% or more the home is exempt from everything except the $150 minimum, and below 80% up to $50,000 of taxable value is exempted instead.

Verified August 27, 2026

What this benefit is

A totally disabled veteran’s home is exempt from real property tax — but property tax is COUNTY law in Hawaii, and the four counties draw the line in four different places. Honolulu and Hawaii County exempt the home outright above a minimum tax. Maui sets its gate at a 70% rating. Kauai runs two tiers: at 80% or more the home is exempt from everything except the $150 minimum, and below 80% up to $50,000 of taxable value is exempted instead.

What it's worth: The home exempt from county real property tax above a minimum — except on Kauai below 80%, where it is $50,000 of taxable value

  • Honolulu, under ROH 8-10.5: a veteran totally disabled from active-duty injuries has the home exempt except for the minimum tax. An unmarried widow or widower continues the exemption. A physician's certificate is required, on Form BFS-RPA-E-8-10.5, with deadlines of 30 June and 31 December.
  • Hawaii County, under HCC 19-73: a totally disabled veteran's home is exempt except for special assessments and the minimum tax. The form is 19-73.
  • Maui, under MCC 3.48.475: 'severely disabled' means a VA rating of 70% or higher. The county verifies the rating with the VA directly. The minimum tax is $150 and the deadline is 31 December.
  • Kauai, under KCC chapter 5A, runs two tiers. At 80% or more the home is exempt from all property tax except the $150 minimum — not a capped-value exemption. Below 80%, up to $50,000 of taxable value is exempted on owned property, in addition to the ordinary home exemption.
  • On Kauai an unmarried widow or widower continues the exemption, filing RP Form P-6 together with P-3 by 30 September.
  • There is no state property tax in Hawaii and no state enabling statute — every one of these is county law, and the county is where the claim is made.

Who is entitled to it

  • You meet the permanent and total test.
  • You own and occupy the home.
  • Your home is in this state.

Not sure whether that describes you?

Answer a few questions about this benefit specifically — we only ask what this one actually depends on, and we stop as soon as we know.

How to claim it

  1. 1Claim with YOUR county’s real property tax office — Hawaii has no state property tax, so the county code is the law.
  2. 2Ask the county’s own threshold: reports put Maui’s gate at 70%+ and Kauai’s at 80% with a capped value, while Honolulu and Hawaii County exempt totally disabled veterans fully above a minimum tax.
  3. 3Bring the VA letter and proof the home is your principal residence.
Form
County exemption claim
File with
Your county real property tax office
Documents you will need
va benefit summary letter
No renewal
Once granted it does not need renewing.
Your county may differFour counties, four regimes: full exemption above a minimum tax on Oahu and the Big Island, a 70%+ gate reported on Maui, and an 80% gate with a capped value reported on Kauai. Your island is the law here.
Known gapThe county thresholds beyond the totally-disabled core are reported rather than read — the county real property offices publish the controlling rules, and this record flags rather than fixes them.

Sources

Why only one source type: The state Office of Veterans' Services page states the exemption and that administration is county-by-county; the county thresholds themselves are reported figures the counties' own sites must confirm.

This finder provides an informational match, not a government eligibility determination. The responsible agency decides your application.