The Real Property Assessment Division administers the discovery, listing and valuation of all real property in the County of Maui for real property tax purposes. We assist the Real Property Board of Review in processing appeals. The Division maintains tax map keys (TMK) and the geographic information system (GIS) parcel layer.
Property Tax Relief - Homeowner's Exemption
If you own and occupy your property as your principal residence on December 31 preceding the tax year, you are eligible for a homeowner exemption and tax rate classification. Homeowners must apply for a homeowner exemption by filing a claim form with our office, and homeowners must file a State of Hawaii Resident income tax return to be eligible. Non-resident and part-year resident tax return filers do not qualify for the home exemption.
Property Tax Relief - Circuit Breaker Tax Credit
Home Owners Exemption: If you qualify for a homeowner exemption and your real property taxes exceed 2.0% of your adjusted gross income, you may be eligible for a circuit breaker tax credit. To apply for a credit you must file an application with our office and provide an official federal tax transcript from the IRS. Therefore, applicants must file their federal income tax return to be eligible for the tax credit.
To request your Federal tax transcript, please call the IRS at 1-800-908-9946.
Property Tax Relief - Disability Exemption
There are a variety of disability exemptions offered to property owners. To qualify for any of these exemptions, a claim form must be filed with our office.
Real Property Tax and Circuit Breaker questions:
Phone: (808) 270-7697