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Maui Property Tax Exemptions FAQ

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Maui Property Tax Exemption FAQ

1. How to Contact Maui County?

Contact Information

2. What is a home exemption?

The home exemption is a tax relief program that reduces the taxable assessed value by $200,000 and reclassifies property for tax rate purposes into the Homeowner class.

3. What are the qualifications for a home exemption? (Must be met annually)

  • The owner must occupy the Maui County home for which the exemption is being claimed for more than two hundred seventy (270) calendar days of each calendar year.
  • The owner must not rent the entire premises for any portion of the year.
  • The owner must file an income tax return as a resident of the State of Hawaii with a reported address in Maui County the year before the exemption's effective date. Non-resident and part-year resident state of Hawaii income tax returns do not qualify for the home exemption.
  • The property taxes must not be delinquent.

4. Why do I have to file a Hawaii Resident income tax return?

It is one of the requirements of the County ordinance. It is necessary to qualify for the home exemption and maintain the home exemption status.

2023 Claim for Home Exemption Form;
The deadline for Filing is December 31, 2022

5. Do I have to file a Hawaii Resident Income tax return if my accountant says I don’t have to file because I don’t have income or didn’t make enough income?

Yes, it is one of the requirements of the County ordinance. It is necessary to qualify for the home exemption and maintain the home exemption status.

6. Do I have to file a Hawaii Resident Income tax return annually?

Yes, it is one of the requirements of the County ordinance. It is necessary to qualify for the home exemption and maintain the home exemption status.

7. Is there a deadline to file a claim for home exemption?

Yes, December 31 of the preceding assessment year.

8. When does the exemption take effect?

The exemption will take effect on January 1 after a claim has been filed. The change in taxes will take effect on the subsequent July 1.

9. Do you have to file a claim for home exemption annually?

No, the exemption will remain in effect unless there is a change in status, such as moving, death, renting the home, or no longer meeting the requirements from question 3 above.

Owners have the responsibility to inform the Real Property Assessment Division within 30 days of any change in status. Failure to report a change in status or facts will result in disqualification and a $200 penalty.

10. What other exemptions are available besides the homeowners?

Others include, but are not limited to, disabled veterans, active duty deployed military, non-profit, taro, leprosy, impaired sight or hearing, totally disabled, credit union, child care, and Kuleana land. See the County Code for specific and more information.

11. Does the County still have an age exemption?

No.

12. How do I report that someone has a homeowner exemption but is not living on the property? Or my neighbors are in a rental pool but are classified as “Apartments.”

Contact our division and supply the tax map key with the allegation. The division will research the claim. If you want to make an official “online” claim, go to the Maui County website, www.mauicounty.gov. Under the Services tab, click on Online Services and click on Request for Service or directly to the Request for Service Link located below. Request for Service

Disclaimer: This information is available on the Maui County Website and will contain the most up-to-date information. All Information

Maui County Tax Rates

Form to Claim For Home Exemption

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Maui Property is a real estate team within Compass. Compass is a licensed real estate broker and abides by all applicable equal housing opportunity laws. All material presented herein is intended for informational purposes only. Information is compiled from reliable sources but is subject to errors, omissions, and changes in price, condition, sale, or withdrawal without notice. No statement is made as to the accuracy of any description. All measurements and square footage are approximate. This is not intended to solicit property already listed. Nothing herein shall be construed as legal, accounting, or other professional advice outside real estate brokerage.

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