Classification for Tax Rate Purposes
Fiscal year July 1 2011 to June 30, 2012
|G.||Hotel & Resort||$9.00||$9.00|
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:
For more information contact County of Maui Finance Dept
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