Rate Breakdown

Property taxes in Maui County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Maui County

Maui County’s property tax system is based on the assessed value of real property, which is determined by the Maui County Tax Collector’s Office. Assets are categorized into three tax classes: “Primary Residence,” “Secondary Residence,” and “Commercial/Other.” The county calculates a millage rate—expressed in mills (thousandths of a dollar)—for each class. As of the 2024 tax year, the residential millage averages 82 mills, while commercial properties are taxed at approximately 120 mills. The millage is applied to the assessed value, which is typically a percent of the market value determined during biennial reassessments.

After assessment, the tax collector issues a billing statement showing the assessed value, applicable millage, and the resulting tax amount. Property taxes are paid on the county’s annual schedule, and the proceeds go directly to fund schools, public safety, and utilities. Because the millage rate can change annually based on budgetary decisions, taxpayers should consult the current tax rate posted on the County website each year.

Available Exemptions

Maui County offers several exemptions that can reduce taxable value or the tax owed. The most common are:

• Homestead Exemption: Primary residences may qualify for a $6,000 reduction in assessed value for each county. Eligibility requires ownership, use as a primary residence, and payment of the home’s mortgage.
• Senior Citizen Exemption: Individuals aged 65 or older who own and occupy their property can receive a $1,000 exemption, provided they meet income criteria and file an application each year.
• Disability Exemption: Owners with a state‑certified disability may receive a $1,500 exemption. Proof includes a disability certificate and proof of residency.
• Veteran Exemptions: Active‑duty and, in some cases, retired veterans may receive a $500 to $1,000 exemption, depending on service length and discharge status. Veterans must submit a service approval letter annually.

All exemptions require an application submitted to the Tax Collector’s Office, typically by the deadline for the current tax year. Ensure all documentation is current; otherwise, exemptions may be denied or revoked.

Payment Schedule & Deadlines

Maui County issues payment due dates in two installments: the first on the 20th of the month following the assessment year’s start, and the second on the 20th of the month after that. For example, if your assessment year begins in July, payments are due on August 20 and September 20. You may pay in full or split the balance across the two due dates.

Payments can be made online via the County’s e‑tax portal, by mail, or in person at any tax office. Late payments incur a fee of 1.5% of the delinquent amount per month, capped at 20% of the total tax due. In addition, each late installment may also trigger a six‑month interest penalty. Failure to pay within one year of the due date may result in the property being placed on the tax lien roll and potential loss of ownership.

Appealing Your Assessment

If you believe your property’s assessed value is incorrect, you can file an appeal with the Maui County Tax Board within 30 days of receiving the assessed statement. The appeal process has two stages:

• Administrative Appeal: Submit a written appeal and supporting evidence (e.g., recent sales data, appraisals). The Tax Board conducts a review and may adjust the assessment. Decisions are final in writing but subject to the County Court for judicial review.
• Judicial Appeal: If dissatisfied with the Board’s decision, you may file a petition in the Maricopa County Circuit Court within 60 days of the Board’s ruling. The court will hold a hearing, examine evidence, and issue a binding judgment.

During the Appeal, you must provide clear documentation supporting your claim. Working with a local tax professional can streamline the process and increase the likelihood of a successful outcome.