Hawaii · Maui County · Local exemptions · Updated Oct 2026
Maui County, HI property tax exemptions (2026)
The property tax breaks that are set or run locally in Maui County, on top of Hawaii’s statewide rules: what each is worth here, who qualifies, where to apply and the deadline.
What is different in Maui County
Maui County (which also covers Molokai, Lanai and Kalawao) has a flat $300,000 home exemption with no age tiers, plus a circuit breaker credit of up to $8,200 or $10,000 for long-time homeowners with household income up to $126,000 whose tax exceeds 2% of income. Home exemption claims filed by December 31 apply from the first-half payment and by June 30 from the second-half payment. Severely disabled veterans (VA rating 70%+) pay a flat $150 a year. A proposal to raise the home exemption to $400,000 from July 2027 (Bill 181) had not passed as of October 2026.
Apply at
County of Maui, Department of Finance, Real Property Assessment Division
Phone
808-270-7871
Local breaks
Home Exemption (Maui County Code 3.48.450), Circuit Breaker Tax Credit (MCC 3.48.805-3.48.820), Homes of severely disabled veterans and surviving spouses (MCC 3.48.475)
Tax year
Bill 110, CD1, FD1 (2022), passed second and final reading Aug. 5, 2022 (the floor amendment kept the $150 tax instead of 50% of the minimum tax), Bill 170, CD1 (2025) ($10,000 category), passed second and final reading Dec. 19, 2025, effective on approval, tax years from July 1, 2023 (Bill 93 (2022), passed second and final reading Aug. 5, 2022; still the amount quoted in Bill 181 (2025))
Where to apply in Maui County
County of Maui, Department of Finance, Real Property Assessment Division
Maui County Council – sets exemption amounts by ordinance (Maui County Code ch. 3.48)
Local exemptions in Maui County
Homestead
Home Exemption (Maui County Code 3.48.450)
$300,000 off the value of your principal home (totally exempt if the value is $300,000 or less); no separate age tiers
Set by
county
Tax year
tax years from July 1, 2023 (Bill 93 (2022), passed second and final reading Aug. 5, 2022; still the amount quoted in Bill 181 (2025))
Who qualifies
Real property owned and occupied only as a principal home as of the assessment date. Not for corporations, partnerships or companies, or for property classified commercialized residential or short-term rental; one home per taxpayer; married persons get one exemption unless living apart under a court decree and filing separate Hawaii resident returns.
How to apply
File a home exemption claim with the Real Property Assessment Division (county form).
Deadline
December 31 to get the exemption from the first-half payment, or June 30 for the second-half payment (MCC 3.48.410(A) as amended by Bill 142, CD1 (2025), passed final reading April 2, 2026, effective on approval). Bill 12 (2026) also allows a late claim by September 30 of the tax year for half the exemption with a 25% late-filing penalty (MCC 3.48.410(D)); confirm with the office that this still applies.
Credit equal to the amount by which last year's tax exceeds 2% of household income (or the minimum tax, if greater): up to $8,200 if you have had the home exemption 5 of the prior 6 years (phased out for building values above $1,000,000; none above $1,300,000), or up to $10,000 if you have had it 15 of the prior 20 years
Set by
county
Tax year
Bill 170, CD1 (2025) ($10,000 category), passed second and final reading Dec. 19, 2025, effective on approval
Who qualifies
Homeowner with the home exemption on the property (5 of 6 or 15 of 20 prior years), household income of $126,000 or less, in compliance with MCC 3.48.820, and taxes not delinquent more than one year. Applicants 78+ who qualified for the credit in 3 of the 6 prior years may verify income with a Finance affidavit instead of IRS transcripts (Bill 111 (2025), passed final reading Oct. 10, 2025).
Income limit
$126,000 household income
How to apply
Apply to the Department of Finance with IRS tax return and account transcripts for each household member (county circuit breaker application).
Renewal
Applies only to the next tax year; apply again each year
Homes of severely disabled veterans and surviving spouses (MCC 3.48.475)
Home pays a flat real property tax of $150 a year instead of regular tax
Set by
county
Tax year
Bill 110, CD1, FD1 (2022), passed second and final reading Aug. 5, 2022 (the floor amendment kept the $150 tax instead of 50% of the minimum tax)
Who qualifies
Veteran severely disabled (VA rating of 70% or higher) from a service-connected injury while on duty in the U.S. Armed Forces who owns and occupies the home, alone or with a spouse; also unmarried surviving spouses of veterans who died on duty. One home per person; portions used commercially are not covered.
How to apply
File the county disabled veteran exemption claim with VA proof.
Deadline
December 31 before the tax year (MCC 3.48.410(A))
Renewal
While the veteran remains disabled / spouse unmarried
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Maui County
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Document checklist for Maui County
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in Maui County
What property tax exemptions are there in Maui County?
Maui County (which also covers Molokai, Lanai and Kalawao) has a flat $300,000 home exemption with no age tiers, plus a circuit breaker credit of up to $8,200 or $10,000 for long-time homeowners with household income up to $126,000 whose tax exceeds 2% of income. Home exemption claims filed by December 31 apply from the first-half payment and by June 30 from the second-half payment. Severely disabled veterans (VA rating 70%+) pay a flat $150 a year. A proposal to raise the home exemption to $400,000 from July 2027 (Bill 181) had not passed as of October 2026. Local breaks here: Home Exemption (Maui County Code 3.48.450); Circuit Breaker Tax Credit (MCC 3.48.805-3.48.820); Homes of severely disabled veterans and surviving spouses (MCC 3.48.475).
Where do I apply for a property tax exemption in Maui County?
County of Maui, Department of Finance, Real Property Assessment Division Phone: 808-270-7871. Also: Maui County Council, which sets exemption amounts by ordinance (Maui County Code ch. 3.48).
When is the deadline to apply in Maui County?
Home Exemption (Maui County Code 3.48.450): December 31 to get the exemption from the first-half payment, or June 30 for the second-half payment (MCC 3.48.410(A) as amended by Bill 142, CD1 (2025), passed final reading April 2, 2026, effective on approval). Bill 12 (2026) also allows a late claim by September 30 of the tax year for half the exemption with a 25% late-filing penalty (MCC 3.48.410(D)); confirm with the office that this still applies. Circuit Breaker Tax Credit (MCC 3.48.805-3.48.820): not confirmed; ask the office. Homes of severely disabled veterans and surviving spouses (MCC 3.48.475): December 31 before the tax year (MCC 3.48.410(A))
Is there an income limit for Maui County’s local breaks?
Home Exemption (Maui County Code 3.48.450): no income limit listed. Circuit Breaker Tax Credit (MCC 3.48.805-3.48.820): $126,000 household income. Homes of severely disabled veterans and surviving spouses (MCC 3.48.475): no income limit listed.
Do I have to reapply every year in Maui County?
Home Exemption (Maui County Code 3.48.450): Continues while you qualify; report changes. Circuit Breaker Tax Credit (MCC 3.48.805-3.48.820): Applies only to the next tax year; apply again each year. Homes of severely disabled veterans and surviving spouses (MCC 3.48.475): While the veteran remains disabled / spouse unmarried.
Good to know in Maui County
Kalawao County (Kalaupapa, Molokai) has no assessment office of its own; its real property tax is handled with Maui County.
Bill 181, CD1 (2025) would raise the home exemption to $400,000 for tax years from July 1, 2027; it was referred to committee on April 2, 2026 and does not appear in council minutes or agendas through October 23, 2026.
Median effective tax rate for Maui County: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, county figures as published by Tax Foundation. The rate is property taxes paid divided by home value.