Updated October 2026 from the County of Maui Real Property Assessment Division home exemption claim form (Form DFT-450, revised December 10, 2025, for the 2027 assessment year).
1. What is the home exemption?
The home exemption is a property tax relief program for owners who live in their Maui County home. It reduces the taxable assessed value by $300,000 and places the property in the Owner-occupied class, which has the lowest tax rates. See current rates on our Maui property tax rates page.
2. Who qualifies? (requirements must be met every year)
Owners stationed in Maui County under U.S. military orders attach a copy of their orders and do not need to file the Hawaii resident return.
3. Do I have to file a Hawaii resident income tax return even if I had no income?
Yes. The County requires the resident return to qualify for and keep the home exemption, even if your accountant says you are not otherwise required to file. You must file it every year.
4. What is the deadline?
Claims must be filed by December 31 of the year before the assessment year. To receive the exemption for the 2027 assessment year, file by December 31, 2026.
5. When does the exemption take effect?
The exemption takes effect on January 1 after the claim is filed. The lower taxes start with the tax year that begins the following July 1.
6. Do I need to file every year?
No. Once approved, the exemption stays in place unless your status changes, for example if you move, sell, rent the home or no longer meet the requirements. You must report any change to the Real Property Assessment Division within 30 days. Failing to report a change results in disqualification and a $200 penalty.
7. How do I apply?
Download the current Claim for Home Exemption form from the County. Include a copy of your driver's license, state ID or other government ID. The County recommends emailing the completed claim and ID to RPA@co.maui.hi.us. You can also mail it to the Real Property Assessment Division, 110 'Ala'ihi Street, Suite 110, Kahului, HI 96732, or call (808) 270-7297 with questions. Once processed, the exemption appears on the property's record at mauipropertytax.com.
8. What other exemptions are available?
The County offers other exemptions, including for disabled veterans, deployed active-duty military, totally disabled persons, persons with impaired sight or hearing, nonprofits, child care, credit unions and kuleana land. See our Maui property tax exemptions guide and the long-term rental exemption page, and confirm the details with the County.
9. Is there still an age-based exemption?
No. Maui County no longer offers a separate age exemption.
10. How do I report someone who claims the exemption but does not live in the home?
Contact the Real Property Assessment Division with the property's tax map key (TMK). You can also submit a Request for Service online.
11. Think your assessment is too high?
Read how to appeal your Maui property tax assessment.
This page summarizes County information for general reference and is not tax or legal advice. Rules can change, so confirm the current requirements with the County of Maui Real Property Assessment Division.
Questions about how property taxes affect a purchase or sale? Call The Maui Property Team at (808) 217-8832 or contact us.