MCC §3.48.825
Penalties and loss of circuit breaker tax credit
Read the official text at library.municode.com ↗This section explains what happens if you lie to get a circuit breaker tax credit or if you no longer qualify for it. You can be fined and have to pay back taxes. The credit can be taken away, and you may owe an extra fine if you don't tell the county you no longer qualify.
homeowners
The ordinance, as written (Maui County) — Penalties and revocation of credit
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.
A.
A person shall be subject to a fine of not more than $2,000 and be liable for any
outstanding real property taxes, interest, and penalties, pursuant to section 3.48.220 , if that person:
1.
Files a fraudulent application for circuit breaker tax credit or attests to any false
statement in connection with that application, with the intent to defraud the County
or evade the payment of real property taxes; or
2.
In any manner intentionally deceives or attempts to deceive the County in obtaining
the circuit breaker tax credit.
B.
The circuit breaker tax credit shall be revoked if, during any tax year for which
the homeowner has been granted the credit:
1.
Title to the property is transferred to a new owner by gift, sale, devise, operation
of law, or otherwise, except when title is transferred to a qualified surviving spouse;
or
2.
The requirements of section 3.48.810 are no longer satisfied.
C.
The homeowner shall be subject to a fine of $200 when the credit is revoked pursuant
to subsection 3.48.825 (B)(2) and the homeowner failed to notify the County within thirty days that the requirements
of section 3.48.810 are no longer satisfied.
(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.