Classification for Tax Rate Purposes

That, in accordance with Sections 3.48.565 through 3.48.575 of the Maui County Code, the real property tax rates per one thousand dollars of net taxable assessed valuation for each class of real property, effective July 1, 2008, shall be set as follows:

  Classification Land Building
A. Improved Residential $4.85 $4.85
B. Apartment $4.55 $4.55
C. Commercial $6.25 $6.25
D. Industrial $6.50 $6.50
E. Agricultural $4.50 $4.50
F. Conservation $4.75 $4.75
G. Hotel & Resort $8.20 $8.20
H. Unimproved Residential $5.35 $5.35
I. Homeowner $2.00 $2.00
J. Time Share $14.00 $14.00


Property is classified based upon its highest and best use. Properties receiving homeowner exemptions and condominiums are exceptions. Properties which have been granted a homeowner exemption are classified as Homeowner. Condominiums are classified upon consideration of their actual use (Apartment, Commercial, Hotel / Resort, Homeowner).

APPEALS
If you do not agree with the assessed value or tax classification on your assessment notice, you may file an appeal with the Real Property Tax Division Board of Review or the Tax Appeal Court. There is a $15.00 fee to appeal to the Board of Review. The cost for filing an appeal with the Tax Appeal Court is 5% of the amount of taxes in dispute, but not more than $100 or less than $5.00 for each case. All appeals must be filed by April 9. Even though you have an appeal pending, you must pay all taxes by the due dates or you will be charged penalty and interest.


TAX RELIEF PROGRAMS
There are a variety of tax relief programs offered to qualifying property owners. The following are some of the most popular programs:

  • HOMEOWNER EXEMPTION AND CLASSIFICATION: If you own and occupy your property as your principal residence on December 31 preceding the tax year, you are eligible for a homeowner exemption and tax rate classification. Homeowners must apply for a homeowner exemption by filing a claim form with this office.
  • DISABILITY EXEMPTIONS: There are a variety of disability exemptions offered to property owners. To qualify for any of these exemptions, a claim form must be filed with this office.
  • CIRCUIT BREAKER CREDITS: If you qualify for a homeowner exemption and your real property taxes exceed 2.5% of your adjusted gross income, you may be eligible for a circuit breaker tax credit. To apply for a credit you must file an application with our office and provide a signed copy of your federal tax return.

For more information contact County of Maui Finance Dept



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