*Maui Property Tax Rates*

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That in accordance with section 3.48.565 through 3.48.575 of the Maui County Code, the real property tax rates per one thousand dollars of net taxable assessed valuation for each class of real property, shall be as follows:


	CLASSIFICATION	LAND	BUILDING
A	Improved Residential	$5.55	$5.55
B	Apartment	$5.50	$5.50
C	Commercial	$6.25	$6.25
D	Industrial	$7.00	$7.00
E	Agriculture	$5.80	$5.80
F	Conservation	$5.60	$5.60
G	Hotel & Resort	$9.00	$9.00
	Time Share	$15.00	$15.00
I	Homeowner	$2.50	$2.50
I	Commercialized Residential	$4.20	$4.20

Homeowner Exemption $300,000 Effective 7/1/2007

See the property tax rates on other Hawaii islands

Important Dates

The tax year begins on July 1 and extends until the following June 30. These are the important dates to remember:
Dec. 31 - Deadline for filing exemption claims and ownership documents
Jan. 1 - Assessments set for use during next tax year
Mar. 15 - Assessment notices mailed
Apr. 9 - Deadline for assessment appeals
May 1 - Certified assessment roll to County Council
May 15 - Tax rate set by County Council
July 1 - Tax year commences
July 20 - First half year tax bills mailed
Aug. 20 - First half year tax payments due
Sept. 1 - Deadline for filing dedication petitions
Jan. 20 - Second half year tax bills mailed
Feb. 20 - Second half year tax payments due
Classification
Property is classified based upon its highest and best use. Properties receiving homeowner exemptions and condominiums are exceptions. Properties which have been granted a homeowner exemption are classified as Homeowner. Condominiums are classified upon consideration of their actual use (Apartment, Commercial, Hotel / Resort, Timeshare, Homeowner).

Appeals
If you do not agree with the assessed value or tax classification on your assessment notice, you may file an appeal with the Real Property Tax Division Board of Review or the Tax Appeal Court.

There is a $50 fee to appeal to the Board of Review. The cost for filing an appeal with the Tax Appeal Court is 5% of the amount of taxes in dispute, but not more than $100 or less than $5 for each case.

All appeals must be filed by April 9. Even though you have an appeal pending, you must pay all taxes by the due dates or you will be charged penalty and interest.