AppealDesk

Maui County Property Tax Appeal — Hawaii

Rob HartleyRob Hartley·Updated March 5, 2026

Maui County encompasses the islands of Maui, Molokai, Lanai, and Kahoolawe, with Wailuku serving as the county seat. With a population of approximately 165,000, the county is home to major population centers including Kahului (the commercial hub with 28,219 residents), Wailuku (17,697 residents), Kihei, and Lahaina. Property tax appeals are particularly important in Maui County due to the combination of Hawaii's high property values and aggressive assessment increases. While the county has a relatively low effective tax rate compared to the national median, the median home value of approximately $770,500 means property owners still face substantial annual tax bills. Understanding the appeal process can result in significant savings for homeowners who believe their assessments exceed market value.

Notable cities: Wailuku, Kahului, Kihei, Lahaina, Makawao

Median Home

$770,500

Tax Rate

0.19%

Annual Tax

$2,707

Population

164,754

2026 Appeal Deadline: April 9, 2026

The deadline to file an appeal with the Board of Review is April 9th each year (unless it falls on a weekend or holiday, in which case it will be the next operational day). Assessment notices are mailed by March 15, giving property owners approximately 25 days to review and appeal. The appeal window runs from March 15 to April 9 annually.

Property in Maui County, Hawaii — local tax assessment and appeal guide

How Maui County Assesses Property

100%of market value

Assessed by: Real Property Assessment Division, Department of Finance

Assessment cycle: annual

Notices typically mailed: by March 15

Maui County assesses properties at 100% of full, unencumbered fee simple market value using cost and market approaches. The county uses mass appraisal methods with sales data from the prior fiscal year (July 1 through June 30). For example, if your home's market value is $770,500 at the 100% assessment ratio, your assessed value would be $770,500. With the owner-occupied homestead exemption of $300,000, your net taxable value would be $470,500, resulting in approximately $1,411 in annual taxes at the typical owner-occupied rate.

The Appeal Process

Appeals are heard by the Board of Review. The Board of Review consists of five resident commission members who will hear your case. You will present your evidence and state your case, then the county appraiser will explain how the assessment was determined. Hearings are typically conducted virtually via Zoom or Skype, and you should be prepared to discuss comparable sales data and property valuation professionally.

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Step 1: Review your assessment notice carefully when it arrives by March 15. Check the assessed value, property classification, exemptions, and land class to identify any errors or overvaluations.

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Step 2: Gather evidence to support your appeal, including recent comparable sales from July 1, 2023 to June 30, 2024 (the period the county used for assessments), recent appraisals, photos showing property condition, repair estimates for defects, and documentation of any classification errors.

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Step 3: Complete Form DFT-595 (Taxpayer's Notice and Receipt of Real Property Tax Appeal) with your opinion of the property's fair market value. Your grounds for appeal must show the assessment exceeds market value by more than 20%, there is a lack of uniformity, an exemption was denied, or the classification is incorrect.

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Step 4: Submit two complete sets of your appeal form with all supporting evidence along with a $75 filing fee (check payable to County of Maui) by April 9. You can file online at www.mauipropertytax.com, mail to the Board of Review, or deliver in person by 4:00 PM.

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Step 5: Attend your hearing before the Board of Review (typically conducted virtually via Zoom or Skype). Present your case professionally with organized evidence and data. The Board consists of five resident commission members who will hear from both you and the county appraiser.

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Step 6: Wait for the Board's decision, which typically takes 3-4 months. If successful, you will receive a refund for any overpaid taxes. If unsuccessful, you may pursue further appeals to the Tax Appeal Court under Hawaii Revised Statutes Sections 232-16 and 232-17.

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Step 7: Pay all taxes by the due dates (August 20 and February 20) even if your appeal is pending, or you will be charged penalties and interest. Any overpayment will be refunded if your appeal succeeds.

Required form: Taxpayer's Notice and Receipt of Real Property Tax Appeal (Form DFT-595)

Filing Methods

online:File online at www.mauipropertytax.com on the forms tab under Real Property Assessment Appeals
mail:County of Maui – Board of Review, 110 ʻAlaʻihi Street, Suite 110, Kahului, HI 96732 (must be postmarked by April 9)
in-person:County of Maui – Board of Review, 110 ʻAlaʻihi Street, Suite 110, Kahului, HI 96732 (must be received by 4:00 PM on April 9)
email:For questions: RPA@co.maui.hi.us (not for filing appeals)

Evidence to Bring

Recent comparable sales (July 1, 2023 - June 30, 2024)Recent property appraisalPhotos showing property condition or defectsRepair estimates for needed workDocumentation of incorrect classification or property detailsCounty's comp sheet (can be requested)

Maui County Assessor Contact

Real Property Assessment Division, County of Maui Department of Finance

Phone: (808) 270-7297

Address: 110 ʻAlaʻihi Street, Suite 110, Kahului, HI 96732

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

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

Hours: Monday to Friday: 8:00 AM to 4:00 PM

Tax Exemptions in Maui County

Homeowner (Home) Exemption

$300,000 reduction in assessed value

Reduces the taxable assessed value of an owner-occupied primary residence and qualifies the property for the lower owner-occupied tax rate classification.

Eligibility: Must own and 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 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)

Long-Term Rental Exemption

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

Provides a reduction in assessed value 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 property.Deadline: December 31 of the preceding tax year

Disability Exemption

$25,000 reduction in assessed value

Special exemption for property owners who are totally disabled, blind, deaf, or Hansen's Disease sufferers. This exemption is in addition to the basic home exemption.

Eligibility: Must be totally disabled, blind, deaf, or a Hansen's Disease sufferer; must qualify for home exemption.Deadline: Contact the Real Property Assessment Division

Disabled Veteran Exemption

Minimum tax of $150.00 (exemption from all property taxes except minimum tax for 100% disabled)

Special exemption for severely disabled veterans with a 70% or higher disability rating from the U.S. Department of Veterans Affairs.

Eligibility: Must have a 70% or higher disability rating from the U.S. Department of Veterans Affairs for severely disabled veteran status; 100% disabled veterans may be exempt from all property taxes except the minimum tax.Deadline: Contact the Real Property Assessment Division

Circuit Breaker Tax Credit

Up to $8,200 credit

Provides a credit (up to $8,200) if property taxes exceed 2% of gross income. The credit is reduced by increments of 20% as home value increases.

Eligibility: Must have been granted a home exemption for at least five out of the prior six tax years; total household gross income cannot exceed $126,000.Deadline: Contact the Real Property Assessment Division

Official Resources

Maui County Real Property Assessment Division →

Official county website with property tax information, forms, exemptions, and assessment procedures.

Maui Property Tax Online Portal →

Online access to property tax records, assessment information, payment options, and appeal filing.

Maui County Property Tax Appeals Information →

Detailed instructions, deadlines, and forms for filing property tax appeals with the Board of Review.

Hawaii Tax Foundation - Property Tax Resources →

Independent research and analysis on Hawaii property tax policy, rates, and exemptions across all counties.

Check Your Maui County Assessment

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Frequently Asked Questions

What is the deadline to appeal my property tax assessment in Maui County for 2026?
The deadline to file a property tax appeal with the Board of Review in Maui County is April 9, 2026. If April 9 falls on a weekend or holiday, the deadline extends to the next operational 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 is highly encouraged for confirmation of receipt.
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 your appeal, or if the check is non-negotiable due to being stale-dated, post-dated, or unsigned, the appeal will not be accepted. The $75 fee is non-refundable, even if your appeal is successful, but any overpaid taxes resulting from a successful appeal will be refunded to you.
What evidence do I need to win a property tax appeal in Maui County?
To succeed in a Maui County property tax appeal, you need strong evidence showing your assessed value is inaccurate. The most critical evidence is recent comparable sales data from July 1, 2023 through June 30, 2024, as this is the period the county used for 2026 assessments. You should gather sales of similar properties in your neighborhood showing lower values than your assessment. Additional valuable evidence includes a recent professional appraisal, photographs documenting property condition or defects, repair estimates for needed work, and documentation of any errors in your property's classification, square footage, or features. The county requires proof that your assessment exceeds market value by more than 20%, or that there is a lack of uniformity in assessment methods.
Can I file my Maui County property tax appeal online?
Yes, Maui County offers online filing for property tax appeals through the official website at www.mauipropertytax.com. To file online, visit the site and navigate to the forms tab, then select Real Property Assessment Appeals. Online filing is highly encouraged by the county because it provides immediate confirmation of receipt and creates a digital record of your submission. You will still need to pay the $75 filing fee and submit two complete sets of your evidence along with the completed Form DFT-595 (Taxpayer's Notice and Receipt of Real Property Tax Appeal). The online system provides a receipt, which is important proof that you met the April 9 deadline.
What is the homestead exemption worth in Maui County, and how do I qualify?
The homeowner exemption in Maui County is worth $300,000 in reduced taxable assessed value, which can result in significant annual tax savings. For example, on a home assessed at $770,500, the exemption reduces your taxable value to $470,500, saving approximately $900 or more annually depending on tax rates. To qualify, you must own and occupy the property as your principal residence for more than 270 days per year, file Hawaii state income tax as a Maui County resident for two consecutive years, not rent out the entire premises, and keep your property taxes current. You must apply by December 31 of the preceding tax year at www.mauipropertytax.com or by contacting the Real Property Assessment Division at (808) 270-7297.
Do I have to pay my property taxes while my appeal is pending in Maui County?
Yes, you must pay all property taxes by the due dates even if you have an appeal pending with the Board of Review. The first half tax bill is due August 20, and the second half is due February 20. There is no grace period, and failure to pay on time will result in penalties and interest being charged to your account regardless of your appeal status. This is a strict requirement under Maui County rules. However, if your appeal is successful and you overpaid taxes based on the reduced assessment, you will receive a refund for the overpayment after the Board makes its final decision. The Board typically takes 3-4 months to issue a decision after your hearing.
What happens at a Board of Review hearing for a property tax appeal in Maui County?
A Board of Review hearing in Maui County is typically conducted virtually via Zoom or Skype, though in-person hearings may be available. The Board consists of five resident commission members who will hear your case. During the hearing, you will first present your evidence and explain why you believe your property's assessed value is incorrect, using comparable sales data, appraisals, and other supporting documentation. Then the county appraiser will present their explanation of how they determined the assessment. The hearing is semi-formal but professional, and you do not need legal representation. After hearing both sides, the Board will take the matter under advisement and issue a written decision, typically within 3-4 months. You should be prepared, organized, and focus on factual data rather than emotional arguments.
Can I appeal my Maui County property tax assessment if I disagree with my property classification?
Yes, property classification errors are valid grounds for appeal in Maui County. Your property classification (such as owner-occupied, non-owner-occupied, vacation rental, agricultural, or commercial) significantly affects your tax rate and can result in thousands of dollars in annual tax differences. Common classification disputes include properties incorrectly classified as vacation rentals when they are owner-occupied, or properties that should receive the homeowner exemption but don't. When filing your appeal on Form DFT-595, you should check the appropriate ground of appeal indicating that the tax rate classification is incorrect. Provide documentation proving the correct classification, such as proof of residency, lease agreements, or homeowner exemption approval. The appeal must be filed by April 9, 2026 with the Board of Review.

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 →

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Sources: https://www.mauicounty.gov/faq.aspx?TID=98 | https://www.mauicounty.gov/m/newsflash/home/detail/18304 | https://www.mauicounty.gov/1952/Real-Property-Assessment-Division | http://www.mauipropertytax.com | https://www.mauicounty.gov/1109/Appeals | https://www.mauicounty.gov/DocumentCenter/View/8716/Appeal-Instructions-and-Form | https://www.mauicounty.gov/756/Tax-Relief-Programs | https://www.mauicounty.gov/1108/Assessed-Values

Last verified: 2026-03-05