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The Maui News Maui County homeowners eligible for the circuit breaker tax credit must submit their applications before the end of the year, the county reminded residents Monday. The circuit breaker tax credit is available to those who own and occupy their property as their principal residence with a homeowner exemption and whose real property taxes exceed two percent of their gross income. The home exemption is available to taxpayers who own and occupy their property as their principal residence and have filed a State of Hawaii resident income tax return with a reported address in the county prior to Jan. 1, 2021. ....