Tax filing needed for homeowner exemption

The Maui News

About 2,300 notices have been sent to property owners in Maui County alerting them that their home exemption has been disallowed because they have not filed a Hawaii resident income tax return with the county.

Residents who receive the notice may qualify for the 2018 home exemption by providing the Real Property Assessment Division with a certified copy of their 2016 N11 or N13 Hawaii resident income tax return by Dec. 31, a county news release last week said.

Although residents may not be required to file a tax return by the state Tax Department, a Hawaii return is required to qualify for the home exemption. The County Code since 2008 has required the filing of an income tax return as a resident of Hawaii with a reported address in the county the year prior to the exemption sought.

The exemption reduces assessed value by $200,000 and includes taxation at the homeowner rate of $2.86 per thousand of assessed value, the lowest rate.

Even those who have an exemption on file will need to turn in their 2016 Hawaii income tax return by Dec. 31 to retain the exemption, said Maui County Real Property Tax Administrator Scott Teruya.

Those who are applying for a 2018 home exemption must include the Hawaii tax return with their application, he said.

The reminder has been on assessment notices since 2013, Teruya said. The Real Property Tax Division has been working to spread the word at community meetings, senior fairs and through the media.

For more information, visit the Real Property Assessment Division at 70 E. Kaahumanu Ave., Suite A-16, at the Maui Mall in Kahului or call 270-7297. Home exemption information also can be found at