Maui Property Tax Assessments & Appeals: March 2022

Each year, the County of Maui sends out a notice of the assessed value of a property on March 15th.  This is the first step in determining the taxes that each property owner will owe for the upcoming fiscal year, that starts July 1, 2022 and ends June 30, 2023.  The next step is the county council will meet in June and establish the new rates for each land class.  Read More about the Maui County 2021-2022 Real Property Tax Rates

The Notice of Real Property Assessment-January 1, 2022 for real property taxes due July 1, 2022 through June 30, 2023 are now available online.  These notices were mailed to property owners on 3/15/22.

The letters note that the assessed valuations were "derived using comparable sales that recorded up to June 30, 2021.  The assessed values represent 100% of the full, unencumbered fee simple market value.  The Assessor uses acceptable mass appraisal methods and standards.  A separate notice of assessment will be sent for each land class"

If a property owner disagrees with the valuation or a refusal to allow an exemption, they may file an appeal to the Board of Review.  They must cite the reason for the appeal which can be the following:

• Assessment of property exceeds by more than 20% the assessment of market value used by the County.
• There is a lack of uniformity or inequality, brought about by inability of the methods used or error in the application of the methods to the property involved.
• You have been denied an exemption to which you are entitled. Please indicate your opinion of the exemption amount and type of exemption
• The assessment methods are unconstitutional or in violation of State laws or County ordinances.
• The General Land Class is incorrect. Please indicate your opinion of general land class
• You have been denied a circuit breaker tax credit to which you are entitled.

The deadline for filing an appeal is April 11, 2022 (the 9th falls on a Saturday).  
For more information visit the Maui County Real Property Tax website
File appeal online at https://mauismartfile.tylerhost.net/mauihi_sf
Appeal Form: https://www.mauicounty.gov/DocumentCenter/View/8716/Appeal-Instructions-and-Form?bidId=

Important Dates*

Important information regarding real property assessments**:

APPEALS: The assessment covers the value, exemption, and classification of all taxable real property. Any taxpayer, who may deem themselves aggrieved by an assessment or refusal to allow an exemption, may file an appeal to the Board of Review. The deadline to appeal is April 11, 2022. The filing fee is $75.00. Online filing through the forms link at www.mauipropertytax.com is highly encouraged.

MAILING ADDRESS CHANGE: If your mailing address has changed, online filing through the forms link at www.mauipropertytax.com is highly encouraged.

CONDOMINIUM CLASSIFICATION (IMPORTANT CHANGES): In December 2020, Ordinance No. 5159, Bill No. 129 (2020) repealed Maui County Code 3.48.305(C). Effective January 1, 2022, all real property must be classified upon consideration of its highest and best use. Exceptions include real property that has been granted a homeowner exemption or a long-term rental exemption.

LONG-TERM RENTAL EXEMPTION FOR 2023 ASSESSMENT YEAR: Real property occupied as a long-term rental under a signed contract to lease for twelve consecutive months or more on January 1, 2023 may qualify for an exemption up to $200,000. The filing deadline for the exemption is December 31, 2022.

HOME EXEMPTION FOR THE 2023 ASSESSMENT YEAR: Real property occupied as a principal home as of January 1, 2023, for more than 270 days, may qualify for an exemption up to $200,000. The applicant must file an income tax return as a resident of the State of Hawaii with a reported address in the County prior to January 1, 2023. The filing deadline for the exemption is December 31, 2022. Online filing through the forms link at www.mauipropertytax.com is highly encouraged.

AINA KUPUNA DEDICATION: In 2021, Ordinance No. 5307, Bill No. 118 (2021) was enacted which established a tax relief program for real property located in the Special Management Area and owned in whole or in part in fee simple by one or more descendants of the person who owned the property at least 80 years prior to the application. The filing deadline for this program is December 31, 2022.

LEARN MORE ABOUT REAL PROPERTY TAX ASSESSMENT ONLINE: Real property applications, forms, general information, and detailed assessment information, including agricultural use values, multiple owners, building descriptions, sales and Geographic Information System parcel maps can be found at www.mauipropertytax.com.

*Dates are taken from the Maui County website: https://www.mauicounty.gov/1111/Dates-to-Remember
**Information taken from the Notice of Real Property Assessment January 1, 2022 for real property taxes due July 1, 2022 through June 30, 2023.  These notices were mailed to property owners on 3/15/22