Finance Director Marcy Martin told attendees at a Maui County Budget Committee residency meeting in Lahaina on April 10 that real property assessment notices were mailed on March 15 and that values rose this year with market conditions.

"Values have increased due to the general market conditions," Marcy Martin said. She said the county will certify values on April 17 and that the County Council and this budget committee will deliberate tax rates as part of the budget process.

Martin reviewed the county's targeted tax relief: an owner‑occupied exemption that removes $300,000 of a home's assessed value for the primary residence class; a circuit‑breaker credit that is income‑based and requires annual application; and a long‑term rental exemption for properties leased 12 months or longer that removes $200,000 of assessed value and applies a favorable tax rate.

"You can double up on your long term rental exemption and your home exemption," Martin said, noting that an owner may claim a home exemption on a primary residence and a long‑term rental exemption on a second home.

Martin told residents that homes destroyed by the wildfire and those located within burn scars remain exempt from real property taxes for this fiscal year under an ordinance adopted by the County Council in November (Ordinance 5727). She also urged property owners to keep their mailing addresses current with the Real Property Assessment Division so they receive notices when a property becomes taxable.

Practical details provided included office hours and contact information for the Real Property Assessment Division at the Kahului Service Center (Monday–Friday, 8 a.m.–4 p.m.), phone 270‑7297, and email rpaco@mauicounty.gov. Martin offered to meet one‑on‑one after the meeting for assessment questions.

The department also reiterated application windows: owner‑occupied exemption applications are due by Dec. 31; circuit‑breaker applications are accepted August through December. Martin said the County Council recently adopted new criteria expanding circuit‑breaker eligibility.