Honolulu Real Property Tax Credit
City and County of Honolulu property-tax credit for eligible homeowners whose assessed tax exceeds 3% of all titleholders’ combined gross income.
Honolulu Real Property Tax Credit
The Honolulu Real Property Tax Credit is a City and County of Honolulu tax-relief program for qualifying property owners. It is not a cash grant and it is not automatic. For the latest published round, the city said a qualified applicant could receive a credit equal to the amount by which the assessed real property tax for tax year 2025-2026 exceeded 3% of the combined total gross income of every titleholder. The resulting credit was to be applied to taxes for tax year 2026-2027.
That published round is closed. The official brochure sets September 30, 2025 as the application deadline and says applications received by 4:30 p.m. or postmarked by that date would be used for taxes due July 1, 2026 through June 30, 2027. The official materials located for this review do not announce a next application round. This page is therefore a historical reference, not an invitation to submit a late application or a promise that the same rules will apply in a future year. Check Honolulu’s Treasury materials before relying on any date, income limit, or form.
At a glance
| Item | What to know |
|---|---|
| Program type | Real property tax credit for homeowners |
| Published round | Tax year July 1, 2026-June 30, 2027 |
| Published deadline | September 30, 2025; received by 4:30 p.m. or postmarked by that date |
| Income limit | Combined total gross income of all titleholders for calendar year 2024 cannot exceed $80,000 |
| Credit formula | Assessed tax for 2025-2026 minus 3% of all titleholders’ combined total gross income |
| Application frequency | Annual; the city says applicants must apply every year |
| Administrator | City and County of Honolulu, Department of Budget and Fiscal Services, Division of Treasury, Tax Relief Section |
| Status of the published round | Closed; this entry is a historical reference |
What the credit actually does
The city’s formula is tied to the property tax and to income, rather than to a flat award. The brochure’s example uses $35,000 of combined 2024 income. Three percent of that income is $1,050. If the assessed tax for 2025-2026 is $2,400, the difference is $1,350, which is the credit applied to tax year 2026-2027. This example illustrates the calculation; it is not a guaranteed amount for another household.
The city also gives an example in which a household has $55,000 of combined 2024 income. Three percent is $1,650. If the assessed tax is $1,500, the household can meet the eligibility rules but receives no credit because the tax is already below the 3% threshold. The brochure says no credit applies when the taxes owed, after any other one-time tax credit, are less than or equal to 3% of combined total gross income. It also says the remaining taxes cannot fall below the applicable minimum tax in ROH 2021 Section 8-11.1.
The practical questions are:
- Was the home exemption in effect when the application was filed and during the tax year covered by the application?
- Does any titleholder own another property anywhere?
- Is the combined total gross income of all titleholders within the published limit?
For the published round, those answers had to be based on the facts and documents for the specified period. A future round may use a different income year, tax year, or form.
Who qualified for the published round
The official brochure lists four requirements. First, the property had to have a home exemption in effect at the time of application and during tax year July 1, 2026-June 30, 2027. The credit application was not a substitute for establishing a home exemption. If the exemption was missing or did not remain in effect, the credit could not be treated as secure.
Second, none of the titleholders could own any other property anywhere. The application form asks about property on Oahu, elsewhere in Hawaii, in another state or territory, and in a foreign country. This is a titleholder-by-titleholder test. A co-owner cannot be left out simply because that person does not live in the home or does not handle the tax paperwork.
Third, combined total gross income for all titleholders for calendar year 2024 could not exceed $80,000. The city defines income broadly. It includes federal total income and nontaxable income, including tax-exempt interest, gross IRA distributions and pension or annuity benefits other than rollovers, Social Security and state unemployment payments, nontaxable pension or deferred-compensation contributions, and federal cost-of-living allowances. The brochure says income on a joint or individual tax return is counted as the titleholder’s income.
Fourth, no titleholder could have violated ROH 2021 Section 8-13.5 by filing a fraudulent application, making a false statement to evade taxes, or intentionally deceiving or attempting to deceive the city. The application is made under a certification, so an applicant should not treat the income worksheet as an informal estimate.
These requirements made the program most relevant to an owner-occupied Honolulu property with an active home exemption, no other property owned by any titleholder, and a household whose complete income records fit below the limit. Renters were not the direct applicants for this credit, and a person who was not on title could not simply substitute their own income for the titleholders’ combined income.
Amount and income calculation
The benefit was not a fixed dollar amount. It was the difference between the assessed real property tax for 2025-2026 and 3% of all titleholders’ combined total gross income, subject to the city’s other limits. A household therefore needed both qualifying facts and a tax bill above the threshold to receive a meaningful credit.
The income calculation required more than looking at a federal taxable-income line. The brochure lists wages, Social Security and SSI, taxable and tax-exempt interest, veterans disability benefits, dividends, alimony, business profit or loss, rents and royalties, capital gains or losses, debt write-offs, pension and annuity payments, IRA distributions, gambling winnings, and other income such as cost-of-living allowances. Gross amounts were important: the form specifically calls for pension, annuity, and IRA amounts less eligible rollovers, while other nontaxable sources still had to be considered.
Applicants who filed a federal return were instructed to submit a 2024 Tax Return Transcript. If they could not obtain one, the alternative was page 1 and page 2 of the 2024 Form 1040, or pages 1, 2, and 3 of Form 1040-SR. The application also calls for a 2024 W-2 when the applicant worked and received one, and a 1099-R with the applicable rollover code when part of an IRA or annuity distribution was rolled over. People who did not file a federal return had to submit income records such as SSA-1099s and other 1099s, W-2s, and, when applicable, a Hawaii N-11 return. The city reserved the right to request additional proof.
If the property was held in a trust, the application asked whether a separate state or federal return was filed for the trust. When the answer was yes, copies of the trust’s tax return had to be submitted. Anyone unsure about the trust question was directed to call the Tax Relief Office.
How the published round worked
The application form was Form T-RPT100. The city said applications would be available at Satellite City Halls yearly from July through September. Applicants could call the Tax Relief Office at (808) 768-3205 to have a form mailed, or download the application online through the city’s Treasury page. The brochure directed applicants to the Division of Treasury, Tax Relief Section.
Every titleholder had to be listed, and all owners on title had to sign and date the certification. The form asked for the property’s Tax Map Key and address, the applicants’ contact information, the names and income of all titleholders, and the total combined gross income. It also asked whether the property was expected to be sold or whether the owners on title would change before June 30, 2026.
The completed form and documents were mailed to:
City and County of Honolulu
Division of Treasury, Tax Relief Section
P.O. Box 135028
Honolulu, HI 96801-5028
For the published round, the application had to reach the Division of Treasury by 4:30 p.m. or be postmarked by September 30, 2025. The brochure did not describe the deadline as an open-ended annual grace period. Applicants needed to preserve a copy of the completed form, every attachment, and mailing or delivery evidence.
What happened after filing
The brochure said approved credits would be applied to the July 1, 2026-June 30, 2027 tax year. It also said applicants would be notified in writing by December 31, 2025 if their application was denied and would have a right to appeal. An applicant should therefore keep contact information current and respond to requests from the Tax Relief Section rather than assuming that a submitted form means approval.
The city required applicants to notify the Department of Budget and Fiscal Services, Division of Treasury, Tax Relief Section if the eligibility requirements were no longer met or title transferred. The brochure’s penalty section says that a titleholder who fails to notify the city within 30 days when the requirements are no longer met may face a fine of $200. It also says the credit may be revoked, with the owner owing the property taxes represented by the credit, if title is transferred or the requirements stop being satisfied.
That rule matters for estate planning, a sale, a gift, a divorce-related title change, or any other ownership event. A household should not keep treating an approved credit as permanent after a material change in title, home-exemption status, or titleholder eligibility.
Checklist for a future round
No future round is announced in the official materials used for this page, so this checklist is for reference only. If Honolulu publishes a new application, compare the new form with the old requirements rather than copying the old deadline or income year.
- Confirm that the property has the required home exemption.
- Review the title and ask every titleholder whether they own any other property anywhere.
- Identify the income year and tax year named by the new official brochure.
- Gather federal transcripts or returns and the other income records requested for every titleholder.
- Check whether a trust return is required.
- Make sure every titleholder signs the certification.
- Submit the form using the new official address and preserve proof of receipt or postmark.
- Report a title or eligibility change promptly if the city’s instructions require it.
The checklist is deliberately conservative because the city’s application relies on complete, accurate information. An applicant should not omit a titleholder, leave out nontaxable income, or use a tax transcript from the wrong year simply because the resulting number looks more favorable.
Common mistakes to avoid
The published form and brochure point to several predictable failure points:
- Treating the credit as automatic after one approval.
- Using an old brochure after Honolulu has posted a new one.
- Checking only the applicant’s income instead of every titleholder’s income.
- Counting only taxable income when the city’s definition includes nontaxable income.
- Forgetting that a titleholder’s property outside Honolulu can matter.
- Applying without an active home exemption.
- Leaving out a co-owner’s signature or supporting documents.
- Sending a joint tax return’s income as if it belonged to only one owner.
- Assuming that a trust can be ignored because the home is occupied by an individual.
- Mailing near the deadline without preserving proof of postmark or receipt.
- Failing to tell the city about a later title transfer or loss of eligibility.
These are not merely formatting problems. The city warns that incomplete or erroneous information can delay approval, result in disqualification, or prevent the applicant from receiving the credit. Fraudulent statements can also create penalties and responsibility for outstanding taxes, interest, and penalties.
Is the credit still open?
No. The latest official brochure found for this page identifies the closed application deadline as September 30, 2025 and says that round supported the July 1, 2026-June 30, 2027 tax year. The city’s Treasury page and brochure do not announce the next application round in the materials reviewed here. Do not use this page to send a late application or infer that the previous deadline repeats unchanged.
The program itself may continue as an annual city program, but that does not make the published round open now. A new round needs a new official brochure or application instructions. When one appears, verify its tax year, filing deadline, income year, income limit, application address, and document requirements before updating this entry or applying.
FAQ
Is this a cash payment?
No. It is a credit against qualifying real property taxes. The published formula used the amount by which assessed tax exceeded 3% of combined total gross income, subject to the city’s minimum-tax rule.
What was the latest published deadline?
September 30, 2025. The brochure said the application had to be received by 4:30 p.m. or postmarked by that date. That deadline is retained in the metadata because it is the real closing date for the archived round.
What income limit applied to that round?
Combined total gross income of all titleholders for calendar year 2024 could not exceed $80,000. The city counted taxable and nontaxable income under its definition.
Can a titleholder own another property?
Not under the published requirements. The brochure says none of the titleholders may own any other property anywhere.
Does the home exemption matter?
Yes. The published round required a home exemption to be in effect at application and throughout tax year July 1, 2026-June 30, 2027. The tax-credit application did not replace the home-exemption process.
Where did the city direct applicants?
The brochure directed applicants to the City and County of Honolulu Department of Budget and Fiscal Services, Division of Treasury, Tax Relief Section, P.O. Box 135028, Honolulu, HI 96801-5028. It listed (808) 768-3205 and [email protected] for questions.
Official links
- Honolulu Treasury Division
- 2026-2027 Real Property Tax Credit Information Brochure
- 2026-2027 Tax Credit Application
The brochure and application are the controlling sources for the archived round. The Treasury page is the city’s general destination for tax information. Before any future filing, confirm that Honolulu has posted a new round and use its new official instructions.