by Fusao Nishibun, Tax Relief Supervisor, City and County of Honolulu Property Tax Office

The City and County of Honolulu offers a real property tax credit to property owners who meet certain eligibility requirements. If you qualify, you are entitled to a tax credit equal to the amount of taxes owed for the current tax year that exceed 3 percent of the titleholders’ combined gross income.

What are the eligibility requirements?

  • Homeowner must have a home exemption in
    effect at the time of application and for the subsequent tax year.
  • Any of the titleholders do not own any other property anywhere.
  • The combined income of all titleholders does not exceed $60,000.

How do I apply for the tax credit program?

Applications are available at the following locations beginning July 1, 2017, up to the deadline date of Oct. 2, 2017. And, importantly, you must file annually for this credit.

  • All Satellite City Hall locations
  • Treasury Division at 530 S. King St., Honolulu
  • Tax Relief Section at 715 S. Kings St., Honolulu
  • Online at

When will the tax credit be applied to my real property taxes?

If approved, the tax credit will be applied to the July 1, 2018, to June 30, 2019, tax year.


808-768-3205  |

*Information subject to change without notice.For more information or assistance, contact the Real Property Tax Relief Office.