The deadline for Maui County property owners to file claims for property tax exemptions, condominium-use classification declarations and requests for agricultural-use valuations for the 2014-15 fiscal year is Dec. 31.
Applications that fail to meet the deadline will be processed for the 2015-16 tax year, the county Department of Finance said.
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.
Property owners affected by these deadlines include those claiming the basic home exemption ($200,000); charitable organizations using 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; and deployed active-duty military personnel and circuit breaker tax credit applications.
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 breaker must be filed annually by Dec. 31 preceding the tax year being claimed.
The County Council is considering a measure to extend the circuit breaker application deadline by a month.
In filing a home exemption claim, it is recommended that all owners of record occupying the property sign the claim for exemption; this will ensure the continuity of the exemption. To facilitate the filing process, the claimant should have the tax map key number of the property for which the exemption is being claimed.
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 is lost, the owner will not be allowed to reapply until the account is paid in full.
Property owners on agricultural-zoned lands and seeking agricultural-use valuation are required to submit a completed application by Dec. 31, preceding the assessment year being claimed.
Condominium unit owners are required to declare the actual use of their condominium unit by Dec. 31, preceding the assessment year. Owners are required to report any change in the actual use of the unit within 30 calendar days of such change.
For more information, call 270-7297. Molokai residents may call (800) 272-0117, ext. 7297; Lanai residents may call (800) 272-0125, ext. 7297.
Forms are available at www.mauipropertytax.com.