Resource Center
Minimum Property Tax Increase Affects
Historic Residential Exemption

Hawaii’s four County governments—Honolulu, Kaua‘i, Maui and Hawai‘i—offer tax incentives to preserve historic owner-occupied residences that are designated on the State Register of Historic Places.

The tax relief programs, which are similar in all four jurisdictions, provide that residences that are dedicated for historic preservation are exempt from property taxes, except for the payment of the annual minimum real property tax.  The City & County of Honolulu recently raised the minimum property tax from $100 to $300 per year.  Ordinance 10-9 went into effect on July 1, 2010. Click here to view Ordinance 10-9.
Residential Tax Resources
Getting the Tax Exemption for Historic Commercial Buildings in Honolulu
Commercial Tax Resources
History of the Residential Property Tax Exemption (Historic Hawai‘i News, February 1983)
The Latest Updates in Hawaii Historic Residential Property Tax Exemption
General Tax Information