MCC §3.48.800
Why the circuit breaker tax credit exists
Read the official text at library.municode.com ↗This section explains the reason for the circuit breaker tax credit. It is meant to lower property taxes for Maui County residents who already get the home exemption. The credit keeps property tax at a share of household income, helping full-time residents whose home values have gone up a lot.
homeowners
The ordinance, as written (Maui County) — Purpose
A copy, taken August 21, 2026. The version published by Maui County is the one that governs, and it may have changed since. Check it before relying on anything here.
The council finds that tax relief for the citizenry of Maui County is a compelling
County interest. The purpose of the circuit breaker tax credit is to provide real
property tax relief to Maui County residents who qualify for the home exemption. The
credit will limit the real property tax of homeowners to a percentage of the total
income of the household, providing relief to full-time Maui County residents whose
properties have been affected by significant valuation increases over the past years.
(Ord. No. 4028, § 2, 2013)
Read the official text at library.municode.com ↗as published Nov 21, 2025our copy taken Aug 21, 2026
Published by the County of Maui through Municode.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.