Maui County Property Tax Appeal, Hawaii

Travis Bunn·Updated July 24, 2026

Maui County encompasses the islands of Maui, Molokai, Lanai, and Kahoolawe, with Wailuku serving as the county seat. Major population centers include Kahului (the commercial hub), Wailuku, Kihei, and Lahaina. With approximately 165,000 residents, the county faces unique property tax challenges due to extremely high property values driven by tourism and coastal real estate demand. Property tax appeals are particularly important in Maui County because while the effective tax rate of 0.23% is well below the national average of 1.06%, the median home value of approximately $800,000 means homeowners still face substantial annual bills, making even small assessment errors costly. Understanding the appeal process can result in significant savings for homeowners who believe their assessments are too high.

Notable cities: Wailuku, Kahului, Kihei, Lahaina

Median Home

$800,000

Tax Rate

0.23%

Annual Tax

$1,840

Population

165,000

On the typical Maui County home, valued near $800,000 at the county’s effective tax rate of 0.23%, an over-assessment of even 10% means you are overpaying year after year until you appeal it. Here is how to find out if yours qualifies.

2026 Appeal Deadline: April 9, 2026

The deadline to file an appeal is April 9 each year (unless it falls on a weekend or holiday, in which case it extends to the next business day). Assessment notices are mailed by March 15, giving property owners approximately 25 days to review their assessment and file an appeal. If mailed, the appeal must be postmarked on or before April 9, 2026.

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How Maui County Assesses Property

100%of market value

Assessed by: Real Property Assessment Division, Maui County Department of Finance

Assessment cycle: annual

Notices typically mailed: by March 15

Maui County assesses all properties at 100% of their full, unencumbered fee simple market value using the cost and market approaches to value. This means there is no reduction between market value and assessed value, they are the same. For example, if your home's market value is $800,000, at Maui County's 100% assessment ratio your assessed value would be $800,000 before exemptions. At the county's effective rate of 0.23%, this would result in approximately $1,840 in annual taxes. However, with the homeowner exemption of $200,000 for owner-occupied properties, your taxable value would be reduced to $600,000, resulting in approximately $1,380 in annual taxes.

The Appeal Process

Appeals are heard by the Board of Review. After filing your appeal, you will be scheduled for a hearing before the Board of Review where you will present your evidence and explain why your assessment should be reduced. The hearing is informal but you should be prepared to support your opinion of value with comparable sales or other documentation.

Step 1: Review your assessment notice carefully when it arrives by March 15. Check the assessed value, property classification, exemptions, and physical property details (square footage, lot size, bedrooms, bathrooms) for errors.

Step 2: Research comparable sales to determine if your assessment is too high. Use the county's online property search at www.mauipropertytax.com to find similar properties sold between July 1 and June 30 of the prior year (the assessment period).

Step 3: Gather supporting evidence including comparable sales data, recent appraisals, photos showing property condition or defects, repair estimates for needed work, or documentation of errors in the property record.

Step 4: Complete the Taxpayer's Notice and Receipt of Real Property Tax Appeal form available at www.mauipropertytax.com. Include your opinion of value, grounds for appeal, and submit two complete sets of all evidence along with the $75 filing fee (check payable to County of Maui).

Step 5: File your appeal by April 9, 2026 online, by mail (postmarked by deadline), or in person by 4:00 PM. Online filing provides immediate confirmation of receipt.

Step 6: Attend the Board of Review hearing when scheduled. Present your evidence clearly and professionally, explaining why your assessment should be reduced based on comparable sales or property condition.

Step 7: If you disagree with the Board of Review decision, you can appeal to the Hawaii Tax Appeal Court within 30 days of the Board's written decision, though this requires legal representation and court filing fees.

Required form: Taxpayer's Notice and Receipt of Real Property Tax Appeal form

Filing Methods

online:www.mauipropertytax.com under the forms tab - online filing is highly recommended for confirmation of receipt

mail:Mail to: Real Property Assessment Division, 110 Ala'ihi Street, Suite 110, Kahului, HI 96732 (must be postmarked by April 9)

in-person:Deliver to Real Property Assessment Division, 110 Ala'ihi Street, Suite 110, Kahului, HI 96732 by 4:00 PM on April 9

Evidence to Bring

Comparable sales of similar properties in your area that sold between July 1 and June 30 of the prior yearRecent professional appraisal if availablePhotos showing property condition, defects, or needed repairsRepair estimates or contractor bids for needed workDocumentation of errors in property record (incorrect square footage, lot size, etc.)Market analysis showing declining values in your neighborhood

Maui County Assessor Contact

Real Property Assessment Division, Maui County Department of Finance

Website: https://www.mauicounty.gov/1952/Real-Property-Assessment-Division

Online Portal: https://www.mauipropertytax.com

Hours: Monday - Friday, 8:00 AM - 4:00 PM

Tax Exemptions in Maui County

Home Exemption (Owner-Occupied)

$200,000 to $300,000 reduction in assessed value (sources vary but official county documents indicate up to $300,000)

Reduces the taxable assessed value of owner-occupied properties and qualifies homeowners for the lowest tax rate classification

Eligibility: Must occupy the property as principal residence for more than 270 days per year; must file Hawaii state income tax as a Maui County resident for at least two consecutive years; cannot rent the entire premises; property taxes must not be delinquent; only individuals and trusts are eligible (corporations, LLCs, and partnerships do not qualify)Deadline: December 31 of the preceding tax year (e.g., December 31, 2025 for the 2026-2027 tax year)

Senior Citizen Additional Exemption

$200,000 reduction in assessed value for age 60+

Additional exemption for homeowners age 60 and older who already qualify for the home exemption

Eligibility: Must be 60 years or older and qualify for the basic home exemptionDeadline: December 31 of the preceding tax year

Disabled Veteran Exemption

Veterans rated 70% or higher by the VA are exempt from property taxes; 100% disabled veterans may be exempt from all property taxes except the minimum tax

Exemption for veterans with service-connected disabilities

Eligibility: Must have a 70% or higher disability rating from the U.S. Department of Veterans Affairs for service-connected disabilities; property must be owned and occupied as principal residence; unremarried surviving spouses also qualifyDeadline: Contact the Real Property Assessment Division for specific filing deadlines

Long-Term Rental Exemption

$100,000 to $200,000 reduction in assessed value depending on configuration

Exemption for properties rented to the same tenant under a lease of 12 consecutive months or longer

Eligibility: Property must be rented to the same tenant for 12 consecutive months or longer under a qualified lease; property must be on a separate lot; can be combined with homeowner exemption on a different propertyDeadline: December 31 of the preceding tax year

Circuit Breaker Tax Credit

Up to $8,200 credit, reduced by increments of 20% as home value increases

Provides a credit if property taxes exceed 2.0% of gross household income, designed to help homeowners affected by significant valuation increases

Eligibility: Must have been granted a home exemption for at least 5 out of the prior 6 tax years; total household gross income cannot exceed $126,000; must apply annuallyDeadline: Applications accepted August 1 through December 31 annually

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Maui County for 2026?

The deadline to file a property tax appeal in Maui County is April 9, 2026. If April 9 falls on a weekend or holiday, the deadline extends to the next business day. Assessment notices are mailed by March 15, giving you approximately 25 days to review your assessment and gather evidence. You must file your appeal by 4:00 PM if submitting in person, or the appeal must be postmarked by April 9 if mailing. Online filing is available at www.mauipropertytax.com and provides immediate confirmation of receipt. Missing this deadline means you cannot appeal your 2026 assessment and must wait until the following year.

How much does it cost to file a property tax appeal in Maui County?

The filing fee to appeal your property tax assessment to the Board of Review in Maui County is $75.00 per appeal. This fee must be submitted at the time of filing with each separate appeal. Payment should be made by check payable to the County of Maui (do not send cash). If the filing fee is not included with the appeal or if the check is non-negotiable (stale-dated, post-dated, or unsigned), your appeal may not be processed. If you win your appeal, the $75 fee will be refunded to you along with any property tax overpayment.

What is the homestead exemption worth in Maui County?

The homestead exemption (called the Home Exemption) in Maui County provides up to $300,000 reduction in taxable assessed value for owner-occupied properties. This is one of the most generous homestead exemptions in Hawaii. For example, on an $800,000 home, the exemption reduces your taxable value to $500,000, saving approximately $690 per year at the county's effective rate. The exemption also qualifies you for the lowest owner-occupied tax rate classification. To qualify, you must occupy the property as your principal residence for more than 270 days per year and file Hawaii state income tax as a Maui County resident for at least two consecutive years. The application deadline is December 31 of the preceding tax year.

How do I file a property tax appeal in Maui County online?

To file a property tax appeal online in Maui County, visit www.mauipropertytax.com and navigate to the forms tab under Real Property Assessment. You will need to complete the Taxpayer's Notice and Receipt of Real Property Tax Appeal form electronically. Upload two complete sets of your supporting evidence (comparable sales, photos, appraisals, etc.) and pay the $75 filing fee online. Online filing is highly encouraged because it provides immediate confirmation of receipt and ensures your appeal is timestamped before the April 9 deadline. Make sure all required fields are completed and all evidence is attached before submitting, as incomplete appeals may be rejected.

What happens at a Board of Review hearing in Maui County?

After you file your appeal, the Board of Review will schedule a hearing where you present your case for why your property assessment should be reduced. The hearing is relatively informal, but you should be prepared to present your evidence professionally and explain your opinion of value. Bring copies of comparable sales, photos, appraisals, or other documentation supporting your position. The Board will review your evidence, may ask questions, and will issue a written decision after the hearing. You must continue to pay your property taxes by the due dates even with an appeal pending, if you win, any overpayment will be refunded with your $75 filing fee.

Can I appeal my Maui County property taxes if I just bought the property?

Yes, new property owners can file a timely appeal by April 9, 2026 for the 2026 assessment, even if you just purchased the property. Your recent purchase price can actually be strong evidence if you bought the property for less than the assessed value, as it represents a true arm's-length market transaction. Include your closing statement and settlement documents as evidence with your appeal. However, be aware that the county assesses properties based on market conditions as of the prior assessment date (typically July 1 of the previous year), so if you purchased after that date, the assessor may argue market conditions were different. You still have the right to appeal regardless of when you purchased.

How much can I save by appealing my property taxes in Maui County?

The amount you can save depends on how much your assessment is reduced. With Maui County's effective tax rate of approximately 0.23%, every $50,000 reduction in assessed value saves you about $115 per year in property taxes. For example, if you successfully appeal a $100,000 over-assessment, you would save approximately $230 annually. While these amounts may seem modest compared to higher-tax states, Hawaii's high property values mean the savings compound over time. Over 10 years, a $100,000 reduction saves $2,300, and that's money you save every single year you own the property. The appeal filing fee is only $75 and is refunded if you win, making it a worthwhile investment if you believe your assessment is inflated.

What evidence do I need for a successful Maui County property tax appeal?

The strongest evidence for a Maui County property tax appeal is comparable sales of similar properties in your neighborhood that sold between July 1 and June 30 of the assessment year. Find 3-5 properties similar in size, age, condition, and location that sold for less than your assessed value. You should also include a recent professional appraisal if you have one, photos showing property condition or defects, repair estimates for needed work, or documentation proving errors in the property record (incorrect square footage, wrong number of bedrooms, etc.). Submit two complete sets of all evidence with your appeal form. The county's property search at www.mauipropertytax.com is an excellent resource for researching comparable sales and property details in your area.

Official Resources

Maui County Real Property Assessment Division →

Official county assessor office providing assessment information, forms, and appeal resources.

Maui Property Tax Online Portal →

Search property records, view assessments, file appeals online, and access tax forms and maps.

Maui County Property Tax Appeal Form and Instructions →

Download the official Taxpayer's Notice and Receipt of Real Property Tax Appeal form with detailed filing instructions.

Maui County Tax Relief Programs and Exemptions →

Information on homeowner exemptions, Circuit Breaker Tax Credit, and other property tax relief programs available to Maui County residents.

For state-wide appeal information including Hawaii's assessment ratio and deadlines, see our Hawaii Property Tax Appeal Guide →

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

More Hawaii Counties

Hawaii County (Hilo)Honolulu County (Honolulu)Kauai County (Lihue)

← All Hawaii property tax appeal info

Sources: https://www.mauicounty.gov/DocumentCenter/View/8716/Appeal-Instructions-and-Form | https://www.mauicounty.gov/1952/Real-Property-Assessment-Division | https://www.mauipropertytax.com | https://www.mauicounty.gov/756/Tax-Relief-Programs | https://www.mauicounty.gov/1109/Appeals | https://www.mauirecovers.org/news/2026-real-property-assessment-notices-to-be-mailed-by-march-15-deadline-to-appeal-is-april-9

Last verified: 2026-07-24