Frequently Asked
Questions
Clicking on the question will take you to the
appropriate answer.
Exemptions / Ways to Lower Your Taxes:
General
Q. What are your hours of operation?
A. Office hours are from 8:00 am to 4:00 pm, Monday through Friday. We are closed on weekends and holidays.(back)
Q. Where are you located?
A. We are located at the County Service Center at the Maui Mall at:
70 East Kaahumanu Avenue, Suite A-16, Kahului.
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Q. Can I view my property’s information on the web? What is your website address?
A. Yes, you can view your property information at
www.mauipropertytax.com.
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Q. How can I search for a property on your website?
A. You are able to search by address or tax map key number only.
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Q. How can I get information from your office?
A. Call us at (808) 270-7297 for information or visit our website at www.mauipropertytax.com for the most requested information.(back)
Q. What forms are available on the web?
A. Please visit our website at www.mauipropertytax.com for a complete list of forms we have available.(back)
Q. How do I get an additional tax map key number?
A. You must go to the Development Services Administration to see if you qualify for additional lots.(back)
Q. How do I consolidate my parcels into one tax map key?
A. You must go to the Development Services Administration to see if you qualify.(back)
ASSESSMENTS / VALUE
Q. What is an assessment?
A. The monetary value of a property for purposes of computing the Real Property taxes for your property.(back)
Q. How does the County determine my assessment?
A. 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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Q. Why a big increase in value from the previous year?
A. 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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Q. Why a big increase in taxes from the previous year?
A. 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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Q. How did you come up with the building value?
A. The building is assessed at new replacement cost less depreciation.
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Q. How do you come up with the land value?
A. 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.(back)
Q. My house is not finished. Why is it being assessed?
A. 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.(back)
Q. You say the properties are assessed at market value. Why doesn’t the
assessed value reflect today’s market? Why are current sales not used?
A. 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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Q. Why is my vacant property
classified as improved residential? It is not improved with a building.
A. 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.(back)
AGRICULTURE
Q. How can I get an agriculture use assessment?
A. 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. (Link
to Form)(back)
Q. I farm my land or I have agriculture land.
Why am I not assessed as agriculture?
A. 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.(back)
Q. I turned in my farm plan with the building permit application.
Why doesn't my
property have agriculture use assessment?
A. 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.(back)
Q. I own agriculture land.
Why is it classified hotel/resort? Apartment?
A. 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. (Link to form)(back)
CONDOMINIUMS
Q. I have a leasehold condo.
Why is it assessed as if fee simple ownership?
A. 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.(back)
Q. Why is a leasehold sale not used?
A. 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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Q. My condo is not a hotel. Why are you assessing it as hotel/resort?
A. 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.(back)
Q. My condo is not in the rental pool. Why is it classified as hotel/resort?
A. 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. (Link to form)(back)
Q. If the previous owner had the condo in vacation rental and I plan on using it for long-term rental,
should I change the classification?
A. 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. (Link to form)
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OWNERSHIP
Q. How do I change my name on the ownership if I got married? If I got divorced?
A. 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.(back)
Q. What if I change my mailing address?
A. 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. (Link to form) Please include the tax map key number. Requests will not be accepted over the telephone.
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Q. Why do you still have the
old owner’s name on the ownership records?
A. Documents are worked in the order in which they are recorded and received by our office.(back)
Q. How do I remove someone’s name from the ownership?
A. 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.(back)
Q. How do I get a copy of my deed?
A. You can contact the Bureau of Conveyances on Oahu at (808) 587-0147.(back)
Q. Do you have building plans or permit information?
A. No. You need to contact Developmental Services Administration at (808) 270-7253 or 270-7250 or at http://kivanetext.co.maui.hi.us/kivanet/2/ on the web.(back)
EXEMPTIONS / WAYS TO LOWER YOUR TAXES
Q. How can I lower my property taxes?
Here are a few examples which may apply.
A. 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.
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.
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.(Link
to Form)
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. (Link to form)
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.
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Q. Do you have to file a home exemption every year?
A. 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.(back)
Q. Does the County still have an age exemption?
A. Not at this time.(back)
Q. What other exemptions are available besides homeowner’s?
A. 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. (Link to site)
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APPEALS
Q. How do I file an appeal?
A. You need to file a Taxpayer’s Notice and Receipt of Real Property Tax Appeal form. (Link to form)(back)
Q. What is the deadline to file an appeal?
A. The deadline to file an appeal with the Board of Review is April 9th for the current year.(back)
Q. Can the appeal be mailed or does it have to be filed in person?
A. 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.(back)
Q. Is there a cost to file?
A. The cost is $15.00 (U.S.) (subject to change) and must be submitted along with your appeal.
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COLLECTIONS
Q. Why is there penalty and interest, I have an appeal pending?
A. 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”.
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Q. I want to put a lien on a property because they owe me money, how do I do this?
A. The County does not process this type of lien, please contact State of Hawaii Department of Taxation.(back)
Q. When are my taxes due and what period does this bill cover?
A. 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.(back)
Q. What is a Circuit Breaker credit?
A. 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.(back)
Q. Can I pay by credit card?
A. Not at this time.
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Q. There is only one coupon, will I get another for the next cycle?
A. 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.(back)
Q. Can I pay both cycles now?
A. Yes, both cycles can be paid on the first installment bill.(back)
Q. How do I calculate my tax bill?
A. 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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