new taxes imposed by the city; and Hawaii general excise tax due to higher revenue at the Wailea Beach Resort. Slightly offsetting these increases, the following expenses decreased: rent expense at the Renaissance Washington DC due to our May 2018 purchase of the exclusive perpetual rights to a small portion of the hotel’s meeting space, restaurant and fitness center that were previously leased; and ground lease expense at the Hilton San Diego Bayfront due to decreased percentage rent and at the JW Marriott New Orleans due to our purchase of the land underlying the hotel in July 2018.
For the six months ended June 30, 2019, hotel operating expenses decreased $19.6 million, or 5.8%, as compared to the six months ended June 30, 2018.
The Six Sold Hotels caused hotel operating expenses to decrease by $29.9 million in the first six months of 2019 as compared to the same period in 2018.
Hotel operating expenses generated by the 21 Hotels increased $10.3 million during the six months ended June 30, 2019 as compared to the same period in 2018, primarily due to the same reasons noted above in the discussion regarding the second quarter. In addition, property taxes increased in the first six months of 2019 as compared to the same period in 2018 due to increased rates and assessments received at several of our hotels.
Other property-level expenses
.
Other property-level expenses decreased $1.5 million, or 4.2%, during the three months ended June 30, 2019 as compared to the three months ended June 30, 2018.
The Four Sold Hotels caused other property-level expenses to decrease by $3.4 million in the second quarter of 2019 as compared to the same period in 2018.
Other property-level expenses generated by the 21 Hotels increased $1.9 million in the second quarter of 2019 as compared to the same period in 2018, primarily due to increased payroll and related expenses, basic and incentive management fees, legal fees, and computer hardware and software expenses. These increases were partially offset by decreased credit and collection expenses.
For the six months ended June 30, 2019, other property-level expenses decreased $2.6 million, or 3.7%, as compared to the six months ended June 30, 2018.
The Six Sold Hotels caused other property-level expenses to decrease by $7.2 million in the first six months of 2019 as compared to the same period in 2018.
Other property-level expenses generated by the 21 Hotels increased $4.6 million in the first six months of 2019 as compared to the same period in 2018, primarily due to increased payroll and related expenses, basic and incentive management fees, legal fees, computer hardware and software expenses, and other expenses.
Corporate overhead expense
.
Corporate overhead expense increased $0.5 million, or 6.4%, during the three months ended June 30, 2019 as compared to the three months ended June 30, 2018, primarily due to increased payroll and related expenses, deferred stock compensation, investor relations and legal fees.
Corporate overhead expense increased $0.9 million, or 6.1%, during the six months ended June 30, 2019 as compared to the six months ended June 30, 2018, primarily due to increased payroll and related expenses, deferred stock compensation, investor relations, legal fees and office rent.
Depreciation and amortization expense
.
Depreciation and amortization expense decreased $0.8 million, or 2.2%, during the three months ended June 30, 2019 as compared to the three months ended June 30, 2018.
The Four Sold Hotels caused depreciation and amortization to decrease by $2.1 million in the second quarter of 2019 as compared to the same period in 2018.
Depreciation and amortization expense generated by the 21 Hotels increased $1.3 million in the second quarter of 2019 as compared to the same period in 2018, due to increased depreciation and amortization at our newly renovated hotels and corporate office space. These increases were partially offset by decreases in the amortization of intangible assets, consisting of advanced deposits related to our purchases of the Boston Park Plaza and the Wailea Beach Resort, which were fully amortized in June 2018 and July 2018, respectively, as well as by assets at our hotels being fully depreciated.
For the six months ended June 30, 2019, depreciation and amortization expense decreased $1.1 million, or 1.5%, as compared to the six months ended June 30, 2018.