Maui property tax: rates, exemptions, and how to appeal your assessment

Last updated 2026-07-09

How does Maui property tax work?

Maui County runs the whole show. In Hawaii, the four counties assess property, set the rates, mail the bills, and hear the appeals. The state levies no property tax at all. So the Maui County Department of Finance, Real Property Assessment Division, is the assessor, the tax collector, and the first stop for your appeal. There's no state board sitting above them for round one. ^[1]

The county assesses at 100% of fair market value. That's not a policy choice, it's state law under Hawaii Revised Statutes Section 246-2. ^[2] The assessment date is January 1 of the tax year. If your property's value climbed between that date and the day your notice landed in the mailbox, you're still arguing about the January 1 number, not today's. That single fact trips up more homeowners than anything else.

The tax year runs July 1 through June 30. You get two bills. One in July for the first half, one in January for the second. The July bill is an estimate based on the prior year's rate, with a true-up once the Council adopts the new rate. ^[1]

What are the current Maui property tax rates by class?

Maui taxes by class, and the class matters more than the value. A $1 million home taxed as a Homeowner and the same $1 million home taxed as Hotel and Resort pay wildly different bills. Here are the FY2025 rates (July 1, 2024 through June 30, 2025) as adopted by the County Council. ^[3]

Property Class	Rate per $1,000 AV
Owner-Occupied (Homeowner)	$2.00
Affordable Rental Housing	$2.87
Agriculture	$5.94
Conservation	$7.21
Residential (non-owner-occupied)	$5.54
Apartment	$5.54
Commercial	$7.09
Industrial	$7.09
Hotel and Resort	$13.45
Time Share	$14.01
Commercialized Residential	$4.50

Look at the gap. An owner-occupied home pays $2.00 per $1,000. The same home rented out and classed as Residential pays $5.54. On a $1,000,000 assessed value that's a $3,540 swing every year. Your classification is worth real money, and getting it right is the single highest-return move most Maui owners can make.

The Hotel and Resort rate of $13.45 per $1,000 is one of the steepest resort-class rates in the country. Vacation rental owners should watch their class like a hawk. The difference between Residential and Hotel/Resort on one property runs into thousands of dollars a year.

What exemptions can lower your Maui property tax bill?

The Home Exemption is the big one. Live in your Maui property as your primary residence and you knock $200,000 off the assessed value. ^[4] At the $2.00 rate, the deduction alone saves $400 a year. That's the small part. The real prize is the rate: owner-occupied status drops you from $5.54 to $2.00 per $1,000, a 64% cut. The exemption and the classification move together.

To qualify, you have to own the property, occupy it as your primary residence on December 31 of the year before the tax year, and file by December 31. ^[4] Blow that date and you lose a full year of savings. The county posts the application online, and you can file online or by mail.

Other exemptions stack on top:

• Long-term Resident Exemption: hold the Home Exemption for 10 or more consecutive years and you get an extra $100,000 off, for $300,000 total. ^[4]
• Low Income Long-term Resident Exemption: qualifying long-term residents under the income thresholds can reach $400,000 total. ^[4]
• Totally Disabled Veterans Exemption: veterans with a 100% service-connected disability rating may get a full exemption on their home. You'll need the VA rating letter as proof. ^[4]
• Blind, Deaf, or Totally Disabled Persons: a $50,000 exemption for qualifying individuals who also hold the Home Exemption.

Here's the trap. After your first Home Exemption filing, the exemption carries forward, but you're legally on the hook to tell the county if anything changes. Sell it, rent it out, or move your primary residence, and you must notify the department. Penalties hit if you don't. ^[4]

How is my Maui property assessed, and what does the assessor actually look at?

The Real Property Assessment Division uses mass appraisal. That means a statistical model run across whole neighborhoods, not a person walking through your living room. The model gets recalibrated every year against arm's-length sales. It reads land size, building square footage, year built, grade (a quality score), condition, location, and the sales of comparable homes that closed on or before the January 1 date. ^[1]

They do send inspectors sometimes, usually after a building permit gets pulled. Pulled a permit for a 2024 renovation? Expect your 2025 value to reflect it. Permit data feeds straight into the assessment system.

Maui's market moves fast. The median single-family home price in Maui County sat roughly in the $1.1 million to $1.2 million range through 2023 and 2024, though transaction volume slowed after 2022 as mortgage rates climbed. ^[5] When sales volume is thin, the model lags the real market, because the calibration needs enough comparable sales to hold up. In a falling market that lag works against you. In a rising market it means your assessed value tends to trail your actual sale price.

Land value and improvement value get assessed separately, and both show on your notice. That split matters for appeals. You can challenge the land value, the improvement value, or both, and the arguments are different for each.

When do you receive your Maui assessment notice, and what are the key deadlines?

Your notice mails in late December or early January. By law the county must mail it by December 15. ^[1] Most homeowners see it in the first two weeks of January, which leaves a tight window before the appeal deadline.

These are the dates that actually run your year:

Event	Deadline
Home Exemption application	December 31
Assessment notice mailed	By December 15
Appeal of assessment	January 15
First half tax bill due	August 20
Second half tax bill due	February 20

January 15 is hard. Hawaii Revised Statutes Section 246-27 sets it, and the county can't extend it. Miss it and you have no formal way to fight that year's value. What's left is an appeal of the tax bill itself, on very narrow grounds, or waiting for the next cycle.

Filing an appeal does not pause your bill. You still pay by August 20 and February 20 to dodge penalties, even with the appeal pending. Win, and the county refunds the overpayment with interest. ^[6] Don't sit on payment thinking the appeal freezes the clock. It doesn't.

How do you appeal your Maui property tax assessment?

Your appeal goes to the Maui County Board of Review, a panel appointed by the Mayor. ^[6] The process is friendlier than most homeowners fear. Four steps.

Step 1: File the appeal form. Download the Notice of Appeal from the Maui County Finance Department website. Put in your parcel number, your opinion of value, and a short reason your assessment is wrong. Get it there by January 15. Filing date, not postmark, controls in most cases, so don't cut it close.

Step 2: Build your evidence. Recent comparable sales are your best weapon. Find three to five sales of similar homes that closed on or before January 1 of the assessment year, matched to yours on size, age, condition, and neighborhood. Pull them from the county's own tax records or from a licensed appraiser's report. If your home has real problems the model missed (deferred maintenance, foundation cracks, flood damage), document them with photos and contractor repair estimates.

Step 3: Show up to your hearing. The Board schedules hearings, usually in spring. You present your evidence, the assessor presents theirs, the Board decides. No attorney needed. No appraiser required, though one helps on higher-value properties.

Step 4: Lose at the Board and you can appeal to the Tax Appeal Court. ^[7] That's the Circuit Court of the Second Circuit sitting in tax appeal jurisdiction. Fees and complexity jump at that stage. For most residential appeals, the Board of Review is where it ends.

Want a structured way to do this yourself? TaxFightBack's appeal kit walks through the comparable sales analysis, the form language, and what to say at the hearing, without the 30% to 40% contingency fees Hawaii property tax firms typically charge.

For how other urban counties run the same play, see how la county property tax and santa clara property tax set up their appeal systems. Maui's is simpler than both.

What evidence actually wins a Maui property tax appeal?

Comparable sales are the currency. The Board of Review applies the same legal standard the assessor does: fair market value. You're not arguing the tax feels too high. You're arguing a willing buyer would not have paid the assessed amount for your property on January 1.

A clean package holds three to five closed sales, ideally in the same subdivision or within half a mile, that sold within 12 months before the assessment date. Match each comp on gross living area (within 20% is a good target), lot size, age, and condition. Pull the county's own sales data from the Maui Real Property Tax website, since it's public record, and use it to show the assessor leaned on flawed or cherry-picked comparables.

Adjustments carry the argument. If your best comp is 200 square feet bigger and sold for $50,000 more, you adjust its price downward to make it match yours. The county's appraisers do this. You should too. The Uniform Standards of Professional Appraisal Practice (USPAP) governs how licensed appraisers handle adjustments, and while you're not bound by USPAP as a pro se appellant, borrowing its logic makes your presentation look credible. ^[8]

Physical condition is the second category. If the county has you listed as "average" condition but your roof needs $40,000 of work and you have photos, that's a legitimate downward adjustment. Bring the repair estimates from licensed contractors.

One argument that goes nowhere: my neighbor pays less. Uniformity claims work in some states. Hawaii property tax law focuses on market value, not on how your bill stacks against the guy next door.

For a broader look at evidence standards elsewhere, property tax taxation covers the legal framework most jurisdictions share.

How does Maui handle vacation rentals and short-term rental property taxes?

This is the classification question with the most money riding on it. A rental property can land in one of several classes: Residential (non-owner-occupied), Apartment, Commercialized Residential, or Hotel and Resort. Residential runs $5.54 per $1,000. Hotel and Resort runs $13.45. That's more than double the tax on the same building. ^[3]

The county classes a property as Hotel and Resort when it's used mainly for transient stays (under 180 days) and operating under the right zoning or permits. The booking platform doesn't set your class. Actual use and licensing status do. Run a vacation rental in a residential zone without a short-term rental permit, and the county can still class you as Hotel and Resort based on how the property is actually used.

After the August 2023 Lahaina fires, Maui County passed emergency measures and kept working through big housing policy changes that touch rental classifications and permitting. Owners in affected areas should check straight with the Finance Department and Planning Department for any current moratorium or reclassification rules, since these kept shifting through 2024 and 2025. ^[9]

Think your property is misclassified? That's an appeal ground. A classification appeal uses the same January 15 deadline and the same Board of Review process as a value appeal.

Can the August 2023 Lahaina fire damage lower your Maui property tax?

Yes, and a lot of Lahaina-area owners haven't fully used this relief. Hawaii Revised Statutes Section 246-34 allows proration of the assessment when a property is physically destroyed or damaged during the tax year. The county can cut the assessed value for the portion of the year the property was damaged or uninhabitable. ^[10]

Maui County also switched on specific disaster relief. It granted tax relief to properties in the fire area, including payment deferrals and assessment reductions. The Real Property Assessment Division ran targeted programs through 2024. If you were hit, contact the division directly to confirm your current assessment and any credits or abatements applied.

For a property that burned to the ground, the improvement value should have dropped to zero or near zero for the period after destruction. If your assessment still carries a full improvement value on a structure that no longer exists, that's an appeal ground with strong backing under HRS 246-34. Document it with official fire maps, insurance loss records, and photos dated after the fire.

Land value is a different story. Maui land, even in Lahaina, still holds market value based on rebuild potential and location, so it won't go to zero. The improvement value should. ^[10]

How do Maui property taxes compare to the rest of Hawaii and the mainland?

Hawaii has the lowest effective property tax rate in the country for owner-occupied homes. The Tax Foundation puts Hawaii's effective rate around 0.27% to 0.29% of market value for owner-occupied residential, the lowest of any state. ^[11] Sounds like a dream. Then you remember Maui's home prices.

Run the math on a $1,200,000 home. Take the $200,000 Home Exemption and you're taxed on $1,000,000 at $2.00 per $1,000. That's $2,000 a year. Plenty of mainland owners in Texas, Illinois, or New Jersey pay that on a $200,000 house. But if that same Maui property isn't owner-occupied, you pay $5.54 per $1,000 on $1,200,000, which is $6,648 a year. Class it as Hotel and Resort and you're at $16,140.

Across the islands, Honolulu County's non-owner-occupied residential rate runs around $3.50 per $1,000, and Hawaii County's hotel and resort rate runs around $9.10 per $1,000. Maui's $13.45 hotel and resort rate is the highest of the four counties.

On the mainland, see how a high-value urban market like miami dade property taxes sets rates against Maui's approach. And nyc property tax shows what a truly complicated multi-class system looks like at scale.

How do you pay your Maui property tax bill, and what happens if you're late?

Maui County takes payment online through its Real Property Tax web portal, by mail, or in person at the Department of Finance in Wailuku. ^[12] The portal takes credit cards (with a convenience fee) and e-checks (usually no fee or a lower one). Most owners pay online, partly because getting to Wailuku in person is a chore.

Late payment costs you. The penalty is 10% of the unpaid amount, plus 1% per month in interest. ^[1] On a $10,000 annual bill, that's a $1,000 penalty the day after you're late, then $100 more each month. The county doesn't bend on this. A dispute over your assessment does not buy you a pass on paying.

Genuinely can't pay because of hardship? The county runs a Deferral of Real Property Taxes program for qualified homeowners who meet income and age thresholds. The deferred tax becomes a lien and gets paid when you sell or transfer the property. The county doesn't advertise it much, but it's a real lifeline for elderly homeowners on fixed incomes. ^[4]

For general guidance on paying through county portals, online tax payment for property covers what to expect on fees and processing times.

What should Maui property owners actually do right now to lower their tax bill?

Start with your classification. Log into the Maui County Real Property Assessment Division's online search tool and pull up your parcel. Does the class match how you actually use the property? Owner-occupied homes must be classed as Homeowner, not Residential. If it says Residential and you live there, file the Home Exemption application before December 31. That one fix beats almost anything else you can do.

Next, check your assessed value against recent sales. Pull three to five sales from the county's own database for homes like yours that closed before last January 1. If your assessed value tops what those homes actually sold for, you've got the raw material for an appeal.

Got physical problems the county doesn't know about? Document them now. Photos, contractor estimates, inspection reports. This evidence is time-sensitive because conditions change.

Running up on January 15 without a filing? File a protective appeal with your best value estimate and a short reason. You can supplement the evidence before your hearing. A thin appeal preserves your rights. Missing the deadline kills them.

On properties over $1 million, the DIY math is hard to argue with. A $100,000 assessment reduction saves $200 at the Homeowner rate, $554 at the Residential rate, and $1,345 at Hotel and Resort. Every year. It holds as long as the reduced value does. The TaxFightBack appeal kit gives you a step-by-step comparable sales framework built for exactly this kind of county-level administrative appeal, without a contingency firm skimming 30% to 40% of your first year's savings.

For how other high-value western counties run their systems, san mateo county property tax and contra costa county property tax are worth reading before your hearing.

Frequently asked questions

What is the Maui property tax rate for owner-occupied homes?

For FY2025 (July 2024 through June 2025), the owner-occupied Homeowner rate is $2.00 per $1,000 of assessed value. On a $900,000 assessed value after the $200,000 Home Exemption, that's $1,800 a year. It's one of the lowest nominal residential rates among Hawaii's four counties.

When is the deadline to appeal a Maui property tax assessment?

January 15. Hawaii Revised Statutes Section 246-27 sets this as the filing deadline for a Notice of Appeal to the Maui County Board of Review, and the county cannot extend it. If your notice arrives in early January, you may have less than two weeks. Act the day you open it.

How do I apply for the Maui Home Exemption?

Download the Home Exemption application from the Maui County Department of Finance website and file it by December 31. You must own the property and occupy it as your primary residence on December 31 of the filing year. The exemption cuts $200,000 from your assessed value and moves you into the lower Homeowner rate, which is worth far more than the deduction alone.

Can I appeal my Maui property tax assessment without a lawyer or tax consultant?

Yes. The Maui County Board of Review is an administrative hearing, not a court. You represent yourself, present your comparable sales, and argue directly to the Board. No attorney required, and most successful residential appeals are done pro se. If you lose at the Board and want to escalate to Tax Appeal Court, that's where legal help starts to earn its cost.

What is the difference between the Residential and Hotel and Resort classification on Maui?

The FY2025 rate for non-owner-occupied Residential property is $5.54 per $1,000. Hotel and Resort is $13.45. On a $1,000,000 property, that's $5,540 versus $13,450 a year, a $7,910 difference. Classification runs on actual use and permits, not on what the owner prefers. Misclassification is one of the most common and most expensive errors on Maui.

Do Maui property taxes go up automatically every year?

The assessed value can change every year with January 1 market conditions, and the rate is set annually by the County Council in the budget process. Both can rise or fall. Hawaii has no California-style Proposition 13 cap on annual assessment increases, so in a hot market your assessed value can jump hard from one year to the next with no ceiling.

How did the 2023 Lahaina fire affect property taxes in Maui?

Maui County activated disaster relief under Hawaii Revised Statutes Section 246-34, which allows proration of assessed value when a property is destroyed or badly damaged during the tax year. Destroyed structures should have had improvement values cut to near zero for the post-fire period. The county also granted payment deferrals. Affected owners should verify their assessments directly with the Real Property Assessment Division.

What is the Maui County Board of Review and how does it work?

The Board of Review is a panel appointed by the Maui County Mayor that hears assessment appeals. You file a Notice of Appeal by January 15, get a hearing date (usually spring), present your evidence, and the Board decides. The hearing is informal next to court. You can bring your own comparable sales, photos, and documentation. The decision is binding unless you appeal to Tax Appeal Court.

Are there property tax exemptions for seniors on Maui?

Maui doesn't have a simple age-based senior exemption like some states. But qualified long-term residents with lower incomes can reach up to $400,000 in total assessed value deductions through the Low Income Long-term Resident Exemption. There's also a tax deferral program that lets eligible low-income homeowners defer payment until the property is sold. Income thresholds apply and documentation is required.

What happens if I don't pay my Maui property tax on time?

The penalty is 10% of the unpaid balance due immediately, plus 1% per month in interest. Payment is due August 20 for the first half and February 20 for the second. A pending appeal does not suspend your obligation to pay. Win the appeal and the county refunds the overpayment with interest. Long-term non-payment leads to a tax lien and eventually a tax sale.

How do I find out what my Maui property is assessed at?

The Maui County Real Property Assessment Division runs a public online search tool where you can look up any parcel by address, owner name, or tax map key number. It shows your assessed land value, assessed improvement value, classification, any exemptions on file, and the tax billed. That's the first step before deciding whether to appeal.

Is Maui property tax higher than other Hawaii counties?

For owner-occupied residential, Maui's $2.00 per $1,000 rate is among the lowest in Hawaii. But for hotel, resort, and vacation rental properties, Maui's $13.45 per $1,000 rate is the highest of the four counties. Honolulu and Hawaii County both run lower resort rates. Your classification decides whether Maui is cheap or expensive next to the other islands.

Can I get a refund if I win my Maui property tax appeal?

Yes. If the Board of Review cuts your assessed value, the county recalculates your tax and refunds anything you already paid above the corrected figure. The refund includes interest. Processing usually takes several months after the Board decides. Keep your mailing address current with the county so the check finds you.

What is the Commercialized Residential classification on Maui?

Commercialized Residential covers properties in residential zones used for commercial purposes under a special permit or conditional use. The FY2025 rate is $4.50 per $1,000, above the $2.00 owner-occupied rate but below full Commercial at $7.09. Some bed-and-breakfast operations in residential zones may qualify. The class depends on zoning, actual use, and any permits from the Planning Department.

Sources

1. Maui County Department of Finance, Real Property Assessment Division: The county assesses at 100% of fair market value with an assessment date of January 1; the tax year runs July 1 through June 30 with bills due August 20 and February 20.
2. Hawaii Revised Statutes Section 246-2, Hawaii State Legislature: Hawaii counties assess real property at 100% of fair market value as required by state law.
3. Maui County Council, FY2025 Operating Budget Ordinance, Maui County: FY2025 property tax rates: Homeowner $2.00, Residential $5.54, Hotel and Resort $13.45, Time Share $14.01, Commercial $7.09 per $1,000 assessed value.
4. Maui County Real Property Assessment Division, Exemptions page: Home Exemption of $200,000 requires owner-occupancy on December 31 and application by December 31; long-term residents qualify for additional exemptions up to $400,000 total.
5. Realtors Association of Maui, Market Statistics: Median single-family home prices in Maui County were in the $1.1 million to $1.2 million range through 2023 and 2024.
6. Hawaii Revised Statutes Section 246-27, Hawaii State Legislature: The January 15 appeal deadline to the Board of Review is set by statute and cannot be extended by the county; payment is still due even during a pending appeal.
7. Hawaii State Judiciary, Tax Appeal Court: Appeals beyond the Board of Review go to the Tax Appeal Court, which is the Circuit Court sitting in tax appeal jurisdiction.
8. The Appraisal Foundation, Uniform Standards of Professional Appraisal Practice (USPAP): USPAP governs the methodology licensed appraisers use for comparable sales adjustments; the logical framework is applicable to administrative appeals even outside formal appraisal engagements.
9. Maui County, Lahaina Fire Recovery Resources: Post-August 2023 Lahaina fire, Maui County implemented emergency tax relief provisions and ongoing housing policy changes affecting rental classifications and permitting.
10. Hawaii Revised Statutes Section 246-34, Hawaii State Legislature: HRS 246-34 allows proration of assessed value when a property suffers physical destruction or damage during the tax year.
11. Tax Foundation, Property Taxes by State: Hawaii has the lowest effective owner-occupied residential property tax rate in the United States, approximately 0.27% to 0.29% of market value.
12. Maui County Department of Finance, Online Payment Portal: Maui County accepts property tax payments online via credit card (with convenience fee) or e-check through the county's Real Property Tax web portal.