County reminds residents to submit Circuit Breaker, Home Exemption applications by Dec. 31

Eligible homeowners are reminded to apply for the Circuit Breaker Tax Credit or Home Exemption before the end of this year, the County of Maui Department of Finance Real Property Tax Assessment Division said. The County Real Property Assessment Division applications are due by Dec. 31.

Applications for the Circuit Breaker Tax Credit and the Home Exemption may be found on the County Real Property Tax website, www.mauipropertytax.com, by clicking the “Forms” link.

The Circuit Breaker Tax Credit is available to taxpayers who apply by the deadline and meet criteria, including:

• Own and occupy their property as their principal residence with a home exemption
• Real property taxes exceed 2% of their adjusted gross income

The Home Exemption is available to taxpayers who apply by the deadline and meet criteria, including:

• Own and occupy their property as their principal residence
• Filed a State of Hawaiʻi resident income tax return with a reported address in the County prior to Jan. 1, 2026

Circuit Breaker Tax Credit and Home Exemption application hard copies may be picked up from the County Real Property Assessment Division at the County of Maui Service Center, 110 ʻAlaʻihi St., Suite 110, Kahului, during office hours, 8 a.m. to 4 p.m. Monday through Friday (excluding holidays).

For general information on the County Department of Finance, visit https://www.mauicounty.gov/finance.