Maui County: $150 Real Property Tax for Severely Disabled Veterans and Surviving Spouses

Maui County taxes the home of a veteran rated 70% or more for a disability from an injury on duty at a flat $150 a year, and the home of the unmarried surviving spouse of a veteran who died on duty the same, under County Code 3.48.475. File by December 31 for the next tax year; for the 2027 assessment year, by December 31, 2026.

Also called: property tax, real property tax, MCC 3.48.475, 3.48.475, $150, 70 percent, severely disabled, DFT-475, surviving spouse, Wailuku, Kahului, Lahaina, Kihei, Makawao, Molokai, Lanai.

For: Veteran or service member, spouse, survivor.

Where it applies

Written for the jurisdictions listed here.

Maui County, HICounty

Hawaii's real property tax belongs to the counties, so in Maui County the disabled veteran tax is the County's own ordinance, Maui County Code section 3.48.475; the Hawaii entry on the exemption describes the four counties together. What it gives. A home "owned and occupied as a home by a veteran who is severely disabled while on duty with the armed forces of the United States, or owned by the veteran together with his or her spouse and occupied by either or both spouses as a home will be levied a real property tax of $150 per year", if the severe disability resulted from a service-connected injury while on duty and the veteran remains severely disabled. "Severely disabled" means a VA disability rating of "70 percent or higher". The home of an unmarried surviving spouse of a veteran who died of a service-connected injury while on duty is levied the same $150, while the spouse stays unmarried. That is a wider gate than the other counties'. Honolulu and Hawaii County ask for 100 percent disability or unemployability; Maui takes a 70 percent rating. Only one home qualifies; a part used for business is taxed normally. The home includes the whole homestead, a home where one room is sublet, a home being bought under a recorded agreement, and the home of a veteran or spouse confined to a hospital or care facility, if not more than one room is let to a non-family member. How and when. On the Real Property Assessment Division's "Claim for Disability Exemption, Severely Disabled Veteran" (DFT-475, revised December 10, 2025), with proof of age. Section 3.48.410 requires the claim "on or before December 31 preceding the tax year"; the current form's deadline is December 31, 2026, for owners occupying the home on January 1, 2027. The Division verifies the service-connected disability with VA itself, and its form has a VA certification block. Send it to [email protected], or to 110 'Ala'ihi Street, Suite 110, Kahului, HI 96732 (808-270-7297).

Thresholds

Thresholds for Maui County: $150 Real Property Tax for Severely Disabled Veterans and Surviving Spouses
Gate	Rule
70% or more, from an injury on duty	A VA rating of 70 percent or higher for a service-connected injury received on duty; the Division checks the rating with VA.
Or the unmarried surviving spouse of a veteran who died on duty	The unmarried surviving spouse of a veteran who died of a service-connected injury while on duty pays the same $150 while unmarried.

Sources

Updated

Last updated 2026-10-09.

What changed then:

First published.

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Disclaimer

VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.