Great news for Maui County homeowners: the Circuit Breaker Tax Credit is back for 2025! If you're a full-time resident and have been feeling the pressure of rising property taxes, this credit could bring meaningful relief.

What Is the Circuit Breaker Tax Credit?

The Circuit Breaker Tax Credit is a Maui County initiative designed to reduce real property tax bills for qualifying homeowners. It's especially helpful for residents with fixed or limited incomes who have lived in their home for a significant time. This credit "breaks" the cycle of property tax increases by capping taxes based on your income level.

Who Can Apply?

To qualify for the 2025 Circuit Breaker Tax Credit, you must:

  • Own and occupy the home as your primary residence

  • Have a homeowner's exemption filed for the current tax year

  • Have owned the property for at least five consecutive years

  • Meet income eligibility guidelines as outlined in the official application

This program ensures long-time residents aren't priced out of their homes due to increasing property values.

When and How to Apply

Applications will be accepted from August 1 through December 31, 2025. Don't wait until the last minute—applications must be complete and submitted on time to be considered.

You can download the official application and detailed instructions here.

Why It Matters

With the cost of living on Maui continuing to rise, every bit of assistance helps. The Circuit Breaker Tax Credit offers a chance for eligible residents to keep their property taxes manageable, preserving both homeownership and community stability.

If you think you might qualify, start gathering your documents now and set a reminder for August. And if you know someone else who could benefit, be sure to share this information—it could make a real difference.

For more help, contact the Maui County Real Property Assessment Division or speak with a local tax advisor.