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Frequently Asked Questions
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The following is a list of frequently asked questions (FAQs). You may search for specific words or phrases, or shorten the list by selecting a specific category. To view the answer, just click on the question. To view all questions and answers for a particular category, click on the Expand/Contract link below the category.
Fin-Real Property Tax
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Hawaii is reputedly the only state in the nation with a single statewide recording office, the Bureau of Conveyances. The Bureau of Conveyances ("BOC") is an agency of State government. Please visit the BOC website for contact and other information. Bureau of Conveyances |
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Generally, foreclosures are noticed in the classified ad section of the newspapers having "general circulation" in the State of Hawaii and at the Circuit Court within the judicial circuit where the property is located. In the State of Hawaii there are judicial and non-judicial foreclosures. The law governing judicial and non-judicial foreclosures is State law and can be found in the appropriate section of the Hawaii Revised Statutes. There is also a subset of foreclosures having to do with County real property tax liens. For information and procedures regarding County real property tax lien foreclosures sales, see the Maui County Code.
Maui County Code RPT Liens and Foreclosures |
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Office hours are from 8:00 am to 4:00 pm, Monday through Friday. We are closed on weekends and holidays |
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We are located at the County Service Center at the Maui Mall at: 70 East Kaahumanu Avenue, Suite A-16, Kahului. Maui County Service Center |
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You are able to search by address or tax map key number only. |
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Call us at (808) 270-7297 for information or visit our website at for the most requested information. Real Property Tax website |
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The monetary value of a property for purposes of computing the Real Property taxes for your property. |
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You must go to the Development Services Administration to see if you qualify. |
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Using cost and market approaches to value, properties are assessed at 100% of fee simple market value using comparable fee simple sales during a specific period preceding the assessment year. The assessed value will reflect what your property is worth based on the sales at that specific time period. |
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The County determines value by using actual sales of comparable properties from specified time periods. If there is a big jump in the real estate market during that period, you may see a corresponding jump in the assessed value. |
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Tax rates may have been increased or your classification may have changed which also affects your tax rates. Tax rates are established by the Maui County Council. |
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The building is assessed at new replacement cost less depreciation. |
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Land is assessed based on vacant land sales or the residual value of land which is the value ascribed to land alone by deducting from the total value of land and improvements. |
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Site inspections are made during and at the end of construction to determine percentage complete. The construction is assessed at the percentage completed as of December 31st for the following year’s assessment. |
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The current assessment reflects the real estate market for a specified time period. As an example, for the 2008 assessment year, the sale period used is from July 1, 2006 to June 30, 2007. Any sales occurring after this time frame will be reflected in the following year’s assessment. |
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Improved residential means your property is sufficiently developed with necessary land improvements, such as electric, water, sewage, drainage and paved roads to support a use density of at least a single-family or two-family residential building. |
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If the property is zoned agriculture and in actual agricultural use, you need to file the Agriculture Notification Memo. If the property is not zoned for agriculture, contact an Appraiser at our office at (808) 270-7297 for further details. |
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The farming of land or the zoning of agriculture land does not mean you automatically are assessed as agricultural use. The main criterion is the agricultural use of the land zoned agriculture. Agricultural use as defined by Rules and Regulations MCC 3.48.325 are as follows: “Agricultural use shall mean lands actually put to agricultural use adhering to acceptable standards to produce crop, specific livestock including ranching use. Actually put to agricultural use shall be deemed to be when crops are actually in cultivation, and farm management efforts as weed or pruning control, plowing, including housing, fencing and water facilities for livestock and pasturing of animals are clearly evident. It does not include nor apply to areas used primarily as yard space, setbacks, or open landscape associated with residential use planted with fruit and ornamental trees, flowers, and vegetables primarily for home use.” Once the agriculture use is determined and the proper application forms are submitted to the Real Property Tax office, a site inspection will be conducted. If approved, the assessment shall be effective January 1st of the following assessment year. |
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Your farm plan is a plan turned into the Development Services Administration (Building Permits Section) for their purposes only. You need to notify the Real Property Tax Division of your actual agriculture use. See the Agriculture Notification Memo. (Link to form) Once the agriculture use is determined and the proper application forms are submitted to the Real Property Tax office, a site inspection will be conducted. If approved, the assessment shall be effective January 1st of the following assessment year. |
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Section 3.48.305 of the Maui County Code pertaining to real property tax valuation and classification of land states that when property is subdivided into condominium units, each unit shall be classified for tax purposes as Apartment, Commercial, Homeowner, Hotel/Resort or Timeshare based upon its actual use. Refer to the “Condominium Classification Declaration” form for the definitions for each classification and also for instructions and deadlines to change your classification. Condominium Classification Declaration form |
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County ordinance states in Section 3.48.150 B of the Maui County Code that, “…real property shall be assessed in its entirety...” Leasehold ownership reflects only a partial interest in the property, whereas property assessments are based on the fee simple interest in the property. Maui County Code |
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When a comparable fee simple sale is available, this reflects a sale in its entirety. A leasehold sale is only a partial interest in the property. |
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The hotel/resort class means that “Units occupied by transient tenants for periods of less than six consecutive months…shall be classified as hotel resort” (MCC 3.48.305 C(4). If your unit is occupied by transient tenants for periods of less than six consecutive months and is legally permissible, it is considered and classified as hotel/resort. If during the course of any assessment year, the actual use of a unit entails more than one classification, the unit shall be reclassified and adjusted to taxes at the use with the highest applicable tax rate for that applicable tax year. |
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The hotel/resort class means that “Units occupied by transient tenants for periods of less than six consecutive months…shall be classified as hotel resort” (MCC 3.48.305 C(4). If you are not in the rental pool or do not rent for six months or less, you should submit a Condominium Classification Declaration attesting to the actual use of your unit. |
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Yes, as a condo owner it is your responsibility to notify the Real Property Tax office of any changes in use to determine the right classification for tax purposes. Complete the Condominium Classification Declaration form. Condominium Classification Declaration form |
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A copy of the marriage certificate or divorce papers will be sufficient to make the change. However, if the property owned is a Land Court parcel, then the documents must be filed with Land Court who then forwards it to the Bureau of Conveyances. Bureau of Conveyances |
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It is the property owner’s responsibility to inform the Real Property Tax Division of a change by submitting a written request using the Request for Change of Address form. Please include the tax map key number. Requests will not be accepted over the telephone. Request for Change of Address form |
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Documents are worked in the order in which they are recorded and received by our office. |
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In normal circumstances, a deed must be drawn up to transfer title from one owner(s) to another owner(s) and must be recorded with the Bureau of Conveyances on Oahu. An attorney can help you with this. Bureau of Conveyances |
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No. You need to contact Developmental Services Administration at (808)270-7253 or (808)270-7250 or permit information online. Online Permit Information |
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Here are a few examples which may apply.
Correct Assessment
First, check to see if your property data is accurate. Real Property Tax (RPT) data can be obtained from our website at www.mauipropertytax.com. If data is incorrect, contact the RPT office so property records can be corrected with proper documentation. Homeowner’s Exemption
If you are an owner occupant, you may qualify for the homeowner’s exemption of $300,000 which reduces your net taxable value and the tax rate. If you own and occupy your property as your principal residence and file a Home Exemption Application by December 31, the exemption will take effect the following assessment year.
Homeowners Exemption Application Circuit Breaker
Once qualified for homeowner’s exemption for the first year, you may apply for Circuit Breaker Credit which, if qualified, would credit a portion of your property taxes the following year. Agriculture Use
If your property is in agriculture use such as farming of a crop, you may receive a special agriculture use assessment upon approval of an agriculture use application and/or dedication. This special assessment lowers the taxable amount on the land. There are other exemptions for which you may qualify, such as a disability exemption of $25,000 and disabled veteran’s exemption with minimum tax of $60.00. |
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No. Once you file, the exemption will remain in effect until there is a change in the status. At that time the owner has the responsibility to inform the Real Property Tax Division office of any changes or may be subject to a $200 penalty. |
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Others include, but are not limited to, disabled veteran’s, active duty deployed military, non-profit, taro, leprosy, impaired sight or hearing, totally disabled, credit union and child care facilities. See the County Code for specifics and more information. |
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The deadline to file an appeal with the Board of Review is April 9th for the current year. |
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Your appeal can be mailed or filed in person. It is important that you consider the April 9th deadline. An appeal shall be considered timely made if the notice of appeal is postmarked on or before such date and properly addressed. Postmark refers to the U. S. Postal Service standard. Walk-ins are due by close of business day at 4:00 pm, Hawaii Standard Time. |
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The cost is $50.00 (U.S.) (subject to change) and must be submitted along with your appeal. |
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Please refer to MCC: 3.48.220 (C ) which states “No taxpayer shall be exempt from delinquent penalties by reason of having made an appeal on his assessment, but the tax paid, covered by an appeal duly taken, shall be held in a trust account as provided in section 3.48.665”. Maui County Code |
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Real Property taxes are assessed annually and are due in two equal installments. First Installment (Cycle 1) – Due on or before August 20 for the period July 1 to December 31. Second Installment (Cycle 2) – Due on or before February 20 for the period January 1 to June 30. |
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Circuit Breaker is a credit to real property taxes for taxpayers who are classified as homeowner who filed and was granted a home exemption claim under section 3.48.450. Upon proper application, a homeowner shall be entitled to a credit in the amount that the real property tax assessed on the homeowner property tax exceeds two per cent of household income. The credit shall be applied in equal pro rata amounts against each tax payment due for the tax year following the year in which an application for credit is submitted and granted. |
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Tax payers will receive two coupons. The County of Maui mails out bills for: First Installment (Cycle 1) – Mailed on July 20 and due on or before August 20 for the period July 1 to December 31. Second Installment (Cycle 2) – Mailed on January 20 and due on or before February 20 for the period January 1 to June 30. |
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Yes, both cycles can be paid on the first installment bill. |
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Sample of calculating your tax bill; Property Value – Exemption (if applicable) = Net Taxable Value Net Taxable Value x Tax Rate/(per $1,000 of value) = Tax Tax – Tax Credit (for qualified homeowners) = Tax Bill |
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