Hawaii Disabled Veteran Property Tax Exemption by County

Hawaii’s disabled veteran property tax exemption wipes out nearly the entire property tax bill on a qualifying veteran’s home, leaving only a small county minimum charge each year. The rule comes from Hawaii Revised Statutes § 246-29, but each county writes its own ordinance and sets its own minimum tax, application form, and filing deadline.¹ So the answer to what you owe and how you claim it depends on which island you live on.

Who Qualifies

The state standard is total and permanent disability caused by injuries received while on duty with the U.S. Armed Forces. The county tax office can require proof, which in practice means a VA Summary of Benefits letter confirming the rating or a certificate from a licensed physician.¹

The exemption lasts only while the veteran remains totally disabled. If the VA later reduces the rating below total, the exemption ends and the property returns to standard assessment.¹

An unmarried surviving spouse can keep the exemption as long as they continue to own and occupy the home and do not remarry. In Honolulu, the surviving spouse can qualify even if the veteran never applied during their lifetime, provided the spouse can show the veteran would have qualified at the time of death.²

One important boundary: Kauai is more generous than the state minimum. Kauai extends the exemption to veterans rated 80% to totally disabled from service-connected injuries, not just those at 100%.³ On the other islands, expect the total-disability standard to apply.

What Property Qualifies

The exemption is for the veteran’s principal residence, and only one home per person. A vacation house, rental, or investment parcel does not qualify. The veteran must own and occupy the home, or own it jointly with a spouse where at least one of them lives there.¹

Any commercial portion of the property is carved out of the exemption while the residential portion stays covered. The statute does permit a veteran who sublets no more than one room to a tenant to keep the full exemption.¹

Homes Held in a Trust

If you have moved the house into a revocable living trust, don’t assume the exemption travels with it. In Honolulu, a trust-held property can qualify when the person who created the trust still occupies it as a principal home, but a new claim must be filed after the ownership change. Submitting a copy of the trust document with the claim helps avoid processing delays.

Moving Into Long-Term Care

Honolulu’s ordinance lets the exemption continue if the owner moves from the home into a licensed long-term care facility or adult residential care home in Hawaii. The veteran designates the facility on a county form, and the home cannot be rented, leased, or sold during the stay.² If you live on another island, ask your county tax office whether a similar provision exists locally.

What Each County Actually Charges

The state statute exempts qualifying homes from “all property taxes, other than special assessments.”¹ Each county still collects a small minimum annual tax on top of that.

City and County of Honolulu (Oahu). All property taxes are exempt except the county’s minimum tax, under Revised Ordinances of Honolulu § 8-10.5.⁴

Kauai County. The minimum tax is $150 per year. Multi-unit properties are excluded, and the qualifying disability threshold starts at 80%.³

Maui County. The disability exemption for severely disabled veterans produces a minimum annual tax of roughly $150. The amount is set by the county council and can change, so confirm the current figure with the Maui County Real Property Tax Division.

Hawaii County (Big Island). Hawaii County provides the exemption under its own county code. The current minimum tax figure should be confirmed directly with the Hawaii County Real Property Tax Office.

How to Apply

Each county has its own form. In Honolulu, veterans file a claim on form E-8-10.5 through the Real Property Assessment Division.⁴ The other counties have equivalent forms available through their tax office websites.

You will need to submit, along with the completed form:

Proof of total disability: a certificate of disability from a licensed physician, or a VA Summary of Benefits letter confirming the disability rating and that it resulted from active duty service.
The Tax Map Key (TMK) number for your parcel, which appears on your current property tax bill or through the county’s online property search.

The Honolulu ordinance specifically requires a certificate of disability issued by a licensed physician on a form the department prescribes.² A VA letter showing total and permanent disability will generally satisfy this, but submitting both the VA letter and a physician’s certificate can prevent processing hiccups. County offices tend to prefer VA documentation issued within the past year.

Filing Deadlines

This is where the disabled veteran exemption trips people up. The general homeowner exemption uses a September 30 deadline. The disabled veteran exemption does not.

In Honolulu, the exemption takes effect beginning with the next tax payment date, provided the claim is filed by June 30 for the first installment or by December 31 for the second installment. Once approved, it stays in place as long as the veteran remains totally disabled. There is no annual renewal.⁴

Other counties may use different deadlines. Confirm the current filing window with your county’s real property tax office before submitting. Filing late does not disqualify you permanently, but it delays when the exemption starts, and you could pay a full installment you did not need to.

Reporting Changes

Because the exemption depends on continued total disability, any change in your VA rating matters. If the rating drops below total, the exemption ends and you must notify the county tax office. Honolulu’s Real Property Assessment Division has a specific change-of-status process for exemption claims. Failing to report a change can result in back taxes and penalties, so do not count on the county learning about a rating change on its own.

The same is true if you sell the property, move to a different home, or stop using the exempt property as your principal residence. None of these transfer the exemption automatically. You would need to file a new claim on the replacement home and tell the county the previous property no longer qualifies.

Appealing a Denied Exemption

If the county denies your claim, you can appeal to the county’s Board of Review. In Honolulu, denial of an exemption you believe you qualify for is a recognized ground for appeal. The appeal must be filed by January 15 using form BFS-RPA-M-8-12, online or by mail.⁵

On Kauai, the deadline and fee are different. For the 2026 assessment year, appeals had to be filed by December 31, 2025, with a $75 deposit for each appeal.⁶

The county’s assessment is presumed correct, so you carry the burden of showing the denial was wrong.⁵ Gather your VA documentation, physician’s certificate, proof of ownership, and proof of occupancy before the hearing, and submit them to the Board of Review as early as you can rather than waiting for the hearing date. You must also keep paying your property taxes while the appeal is pending; if you win, the county will refund or credit the overpayment.

1
Justia Law. Hawaii Code 246-29 – Homes of Totally Disabled Veterans
2
Honolulu Code of Ordinances. Revised Ordinances of Honolulu 8-10.5 – Exemption – Homes of Totally Disabled Veterans
3
Kauai County. Assessment Section – Kauai County, HI
4
City and County of Honolulu. Totally Disabled Veterans – Tax Relief and Forms – Exemptions
5
City and County of Honolulu. Appeal Information
6
Hawaii’s State Legals and Public Notices. Notice to County of Kauai Real Property Owners