At the West Maui residency budget meeting Finance Director Marcy Martin clarified that the owner‑occupied exemption and the long‑term rental exemption may be used in combination across properties.

"So if you have 2 houses, you can get the home exemption in the house you're living in, and then the long term rental exemption in the, second home," Martin said, reiterating that both programs carry specific application windows and eligibility requirements.

Martin also reminded attendees that homes destroyed by the August 2023 wildfire and homes located within burn scars remain exempt from real property taxes for the current fiscal year under Ordinance 5727 and urged owners to keep mailing addresses updated with the Real Property Assessment Division to receive future mailings when a property becomes taxable.

The remarks were part of a broader finance presentation on assessment notices, exemption deadlines and outreach to property owners ahead of values certification and tax‑rate deliberations.