Often apartments and other rentals are fully subject to property taxes paid by the landlord. However, the following might be exempt from property tax and thus ineligible for the
Renter's Credit:
- County or state low-income housing projects
- Military housing
- Dormitories in schools
- Residential real property owned by a nonprofit organization
- Homes in which the owner occupies a portion of the property
To find out if your rental property is partially or fully exempt from property taxes, ask your landlord, the rental agent, or the Real Property Tax Office in the county in which the property is located.
You can also go to the real property website for the county where you are renting (
Oahu
Maui
Hawaii
Kauai ), type in the address of the property, and look under
Assessment Information. If there is any amount in the
Total Property Exemption column, then you probably can't claim the credit.