County of Maui real property owners are reminded that the deadline for filing 2025 assessment year exemptions, dedications and agricultural use claims is Tuesday, Dec. 31, 2024.

No exceptions will be made for late filings.

Property owners are also reminded that in order to qualify for an exemption, the document by which their interest in the property was acquired (deed, lease, assignment of lease, agreement of sale, etc.) must be recorded on or before Dec. 31, 2024, with the State of Hawaiʻi Bureau of Conveyances.

Property owners affected by this deadline include individuals claiming the home; kuleana; charitable organizations; public utility companies; severely disabled veterans; individuals with leprosy; blind, deaf or totally disabled individuals; child care providers; remnant parcel owners; long-term rental owners; low- and moderate-income rental project owners; and those with taro farming exemptions; along with the ʻāina kūpuna dedication.

Circuit breaker tax credit applications are also subject to the Dec. 31, 2024, deadline. A new claim does not have to be filed for property that already has an exemption if the conditions under which the exemption was granted have not changed. However, applications for long-term rentals, child care providers, public utility companies, taro farming, low- and moderate-income rental projects and circuit breaker must be filed annually.

For deployed active-duty military personnel, a claim for exemption must be filed on or before June 30 of the fiscal year for which such exemption is claimed. Proof of deployment is required.

A property owner who is currently receiving an exemption has the legal duty to report any change in the status of ownership or use within 30 days after the change. Changes include, but are not limited to, sale, rental, death and moving. Failure to submit such changes shall be cause of disqualification and penalty.

To qualify for the 2025 assessment year home exemption and owner-occupied classification, applicants must file a 2023 N11 resident State of Hawaiʻi Tax Return by Dec. 31, 2024. State income tax year 2023 non-filers, non-resident filers and part-year resident filers do not qualify for the home exemption. The home exemption will not be allowed if taxes on the property are delinquent for a period of more than one year. Once a home exemption is lost, the owner will need to reapply.

For more information, visit www.mauicounty.gov/rpa.