Marcy Martin, director of the Maui County Department of Finance, told the Budget, Finance & Economic Development Committee in Paia that assessment notices were mailed March 15 and that increased market values drove most assessment increases.

"Assessment notices were mailed on March 15. And like in the past few years, the property values increased," Martin said, adding that assessed value is intended to reflect what a property could sell for in the relevant valuation period.

Martin said the mayor's proposed budget includes a tax-rate decrease for the owner-occupied class and tier adjustments for owner-occupied and long-term rental classifications. She said the County Council will deliberate on the tier structure and tax rates as part of the budget process.

Why it matters: the county received calls and emails after assessments were mailed, and Martin urged property owners with questions to contact the Real Property Tax Office before formal appeals are necessary.

Relief programs and deadlines described by Martin:

- Owner-occupied exemption: Removes $300,000 from the assessed value for people who live in their homes full time; applicants typically apply once and remain eligible going forward if they continue to qualify.

- Circuit-breaker tax credit: An income-based credit that uses household income and the value of the home (not the land); applicants must reapply each year. Martin said the application period is August 1 through December 31 and that the County Council recently updated the circuit-breaker ordinance to ease eligibility criteria to reflect market-price increases.

- Long-term rental exemption: Removes $200,000 from the assessed value for a qualifying long-term rental. To qualify, the property must be rented to a single tenant for at least one year; applicants must reapply annually. Martin said the exemption can be stacked with the owner-occupied exemption when the taxpayer qualifies on different properties.

Practical details: the Real Property Tax Office is open Monday–Friday, 8 a.m.–4 p.m. Martin gave the office phone number as (808) 270-7297 and the department website as Mauipropertytax.com; she said staff are available in person, by phone or by email (rpaco@mauicounty.us) and will be outside the meeting afterward for one-on-one questions.

Martin advised that property owners call before the assessment notice is mailed if they believe corrections are needed; some changes can be made prior to the notice going out.

The committee did not take a formal vote during Martin’s presentation; she provided information for the public and said the council will take up tax-rate and tier deliberations in coming budget work.

Ending: Martin remained available after the meeting for individual questions and encouraged anyone with concerns about assessments or program eligibility to contact the Real Property Tax Office.