ISLAND PROPERTIES

 

1
Each year residents of Maui, Molokai, and
Lanai make an investment in their County when they
pay their property taxes. Every dollar is returned in
the form of vital services we often take for granted;
services such as fire and police protection, street
maintenance and lighting, water, sewer and refuse
collection, recreational facilities, and activities.
These services are financed through a
variety of revenue resources including federal and
state grants, water and sewer fees, fuel tax, motor
vehicle weight tax, and most
importantly, real property
tax. The County of Maui
could not operate without
the real property tax as
approximately one-half of
every revenue dollar
collected comes from this
source. The amount of tax money each property
owner is required to pay is determined by two
factors: the assessment value of your property,
determined by the Real Property Assessment
Division, and the tax rate, determined by the Maui
County Council.
Real Property Tax Ordinance
Maui County Code (MCC) Chapter 3.48 is
the section of the code applicable for real property
taxes and can be viewed at
http://www.mauicounty.gov/
ALAN M. ARAKAWA
Mayor
C
O
U
N
T
Y
O
F
M
A
U
I
Understandi
ng
Property
Taxes
ALAN M. ARAKAWA
Mayor
C
O
U
N
T
Y
O
F
M
A
U
I
Understandi
ng
Property
Taxes
ALAN M. ARAKAWA
Mayor
C
O
U
N
T
Y
O
F
M
A
U
I
Understandi
ng
Property
Taxes
2
Tax Map Key is Important
Homeowners should know their tax map key number. Real property is mapped and
indexed numerically according to a tax map key system which identifies your property. All
matters concerning your property should be made in reference to the tax map key. See maps
at: http://www.co.maui.hi.us/index.aspx?nid=1032
Level of Assessment
Properties are assessed annually at 100% of market value by using the cost and market
comparison approaches to value. County ordinance requires that leasehold properties be
assessed in its entirety. Therefore, a fee simple value is determined.
Fair Market Value
Per MCC 3.48.290 the fair market value of your property is determined. Fair market
value is the most probable price (in terms of money) a property should bring
in a competitive and open market under all conditions requisite to a fair sale,
with the buyer and seller each acting prudently and knowledgeably.
Locating, identifying, and appraising your property at fair market value is the
responsibility of the Real Property Assessment Division of the Department of
Finance.
Over the years, great strides have been made to improve the
methods used to assess property in a uniform and fair manner. Visit our
website at http://www.mauipropertytax.com/ to view our records or call our office regarding your
assessment.
Appraising Your Property
In the County of Maui there are in excess of 68,000 parcels and 70,000 structures that
are required to be re-assessed annually. The number of appraisers in relation to the number of
parcels in the county prohibits a personal inspection of each property on an annual basis.
Normally, the inspection is undertaken only at the time of construction or remodeling. The
“Mass Appraisal Method of Valuation” is applied using a computer assisted mass appraisal
system. However, each property is given individual consideration.
Values are established annually as of January 1. These values will be used for the tax
year which begins July 1 to compute taxes, which will result in your first billing due on
August 20.
3
Exemptions to Decrease Your Net Taxable Assessment Value
As a property owner, you should be aware that there are exemptions which can reduce
your net taxable assessment value. Most common is the homeowner exemption which if you
own and occupy your property as your principal residence on January 1, you will be eligible for a
single home exemption of $200,000. This amount will be deducted
from your property assessment before your net taxable value is
calculated.
For example, if you own a house and lot valued at $550,000 and
are eligible for a single home exemption of $200,000, your net taxable
value will be $350,000. This figure is divided by 1,000 then multiplied by
the applicable tax rate, which is set by the County Council, to determine
the taxes owed.
Special exemptions of $25,000 are also available for property owners who are totally
disabled, blind, deaf, or who are Hansen’s Disease sufferers. These special exemptions are in
addition to the basic home exemption.
If you are a totally disabled veteran due to injuries received while on active duty with the
U.S. Armed Forces, your home may be exempted from all real property taxes, except the
minimum tax per MCC 3.48.590.
There are other types of exemptions that may apply to your situation. Call our office or
visit our website for more information.
Any person who has been allowed an exemption has a duty to report to the assessor
within 30 days after that person ceases to qualify for such an exemption. Failure to make a
timely report is a civil penalty.
Deadlines
The RPA Division does not automatically apply exemptions. You must file a claim on a
form prescribed by the Director of Finance for exemptions on or before December 31 to be
applicable for the following tax year. Confirm when applying if annual or one-time filing is
necessary. Most of the forms are available on our website at http://www.mauipropertytax.com/
4
Assessment Notices
Assessment notices are mailed to property owners each year by March 15. Study your
notice carefully. It lists land classification, property value, exemptions, and net taxable value. If
you find an error or have questions, contact the RPAD office in a timely manner. If you do not
agree with the value or classification of the property or if you were not allowed an exemption to
which you have filed and are entitled, you have until April 9 to file an appeal.
Appeal Process
Filing an appeal with the Board of Review is simple and requires no legal counsel.
Appeals are heard by five resident commission members. The taxpayer is asked to state their
case and then the appraiser explains how the assessment was determined. There is a $75.00
fee to appeal. If the Board of Review finds in favor of the taxpayer, resulting in a refund to the
taxpayer, the taxpayer is legally entitled to receive all earnings that were derived by the County
on the taxes that were over paid by the taxpayer. The right to receive said earnings may be
waived.
As of December 16, 2011 (Ordinance 3900), property owners may no longer appeal
directly to the Tax Appeal Court. Taxpayers must first appeal to the County Board of Review. If
you disagree with the County Board of Review’s final decision, you may then file an appeal for
judicial review to the Tax Appeal Court pursuant to HRS sections 91-12 and 91-14. If you
disagree with the tax court, you may, within 30 days, file an appeal with the State Supreme
Court.
Many property owners regretfully do not question their assessment
until they receive their tax bill. The first half of the tax year’s bill is mailed
on July 20 and payment is due on August 20. The second half is mailed
the following January 20 and payment is due on February 20. There is
no grace period. You should remember that tax appeals can only be
made between March 15 and April 9 of the current assessment year.
Even though you have an appeal pending, you must pay all
taxes by the due dates or you will be charged penalty and interest.
5
Important Dates
The tax year begins on July 1 and extends until the following June 30. These are the
important dates as set by law:
December 31
Deadline for filing exemption claims and ownership documents which affect the
tax year
December 31 Deadline for filing circuit breaker applications
January 1 Assessments set for use during next tax year
March 15 Assessment notices mailed
April 9 Deadline for filing tax appeals
May 1 Certified assessment roll to County Council
June 20 Tax Rate set by County Council
July 1 Tax Year commences
July 20 First half year tax bills mailed
August 20 First half year tax payments due
September 1 Deadline for filing agriculture dedication petitions
January 20 Second half year tax bills mailed
February 20 Second half year tax payments due

6
Location and Contact Information
REAL PROPERTY ASSESSMENT DIVISION
Maui Mall Service Center
70 East Kaahumanu Ave, Suite A-16
Kahului, HI 96732.
Assessment Information, Exemptions & Appraisers ………….…270-7297
TREASURY DIVISION
Real Property Tax/Fee Collections and Tax Relief Program
Maui Mall Service Center
70 East Kaahumanu Ave, Suite A-18
Kahului, HI 96732.
Collection & Delinquent Accounts ………………………………..….270-7697
Tax Relief/Circuit Breaker Program …………………………………270-7697
Molokai …………………………………………………………………800-272-0117
Lanai …………………………………………………………….…….. 800-272-0125
Visit our website at www.mauipropertytax.com



   

 

[Main Page] [Search Properties] [New Listings] [Featured Listings] [Maui Condo Info] [Maui Information] [Wailea / Makena] [Kihei] [Maui Meadows] [Wailuku] [Kahului] [Mortgage Calculator] [Glossary of Real Estate Terms] [My Financial Team] [Sample Escrow Timeline] [Property Tax] [Real Estate Testimonials] [My Blog] [Staging]

 

 

Web Services provided by Meyer Computer, Inc.
Web Hosting & Design

 

 

Admin Login