The deadline for filing claims for real property tax exemptions, condominium-use classification declarations and requests for agricultural use valuations for the 2013-14 tax year is Dec. 31.
Property owners affected by these deadlines include individuals claiming the basic home exemption, currently at $200,000; charitable organizations using their property exclusively for nonprofit purposes; public utility companies; low/moderate income housing; disabled veterans; Hansen's disease sufferers; those who are blind, deaf or totally disabled; child care providers; taro farmers; deployed active-duty military personnel; and those applying for the circuit breaker tax credit.
Property owners are reminded that to qualify for the property tax exemption, the document by which their interest in the property was acquired (deed, lease, assignment of lease, agreement of sale) must be recorded on or before Dec. 31 with the state Bureau of Conveyances.
A new claim does not have to be filed for property that already has an exemption if the conditions under which the exemption was granted have not changed. However, exemptions for child care providers, low/moderate income housing, public utility companies, taro farming and circuit breakers must be filed annually on or before Dec. 31 preceding the tax year being claimed.
For deployed active-duty military personnel, a claim for exemption must be filed on or before June 30 of the tax year for which the exemption is claimed. Proof of deployment is required.
A property owner who is currently receiving an exemption has the legal duty of reporting any change in the status of his or her ownership or use, such as sale of home or rental of premises, within 30 days. Failure to submit a report shall be cause for disqualification and penalty.
If a homeowner's parcel is delinquent and not paid in full by the end of the calendar year, the home exemption will be removed for the following assessment year. Once a homeowner's exemption has been removed, the property owner will not be allowed to reapply until the account is paid in full.
In filing a home exemption claim, it is recommended that all owners of record occupying the property sign the claim for exemption. This will help ensure the continuity of the exemption. To facilitate the filing process, the claimant should have the tax map key number of the property.
Condominium unit owners are required to declare the actual use of their condominium unit by Dec. 31, preceding the assessment year in effect. Owners are required to report any change in the attested actual use of the unit within 30 calendar days of the change.
Property owners on agriculturally zoned lands and seeking agricultural use valuation are required to submit a completed application by Dec. 31, preceding the assessment year being claimed.
For additional information, call 270-7297. Forms are available on the website www.mauipropertytax.com. Molokai residents may call (800) 272-0117 and ask for extension 7297. Lanai residents call (800) 272-0125 and ask for extension 7297.
