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Real Property Tax - Assessment

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1. How to Contact Us

Office and Contact Information

2. What is an assessment?

The monetary value of a property for purposes of computing the Real Property taxes for your property.

3. How does the County determine my assessment?

Assessments are derived annually using comparable sales that recorded up to June 30 prior to the assessment date. The assessed values represent 100% of the full, unencumbered fee simple market value. The assessor uses acceptable mass appraisal methods and standards to derive market value. If you feel there is an error with your assessment please call our office to speak with an appraiser.

4. Why a big increase in value from the previous year?

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. Classification is based upon use. Call our office if you think you have been classified incorrectly.

5. Why a big increase in taxes from the previous year?

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.

6. How did you come up with the building assessment?

When a property is improved, it is valued at 100% of market value using market data. Because there are separate land and building tax rates, a portion of your assessment is allocated to land and a portion to building. If you have an assessment question, call or visit our office and ask to speak to the appropriate appraiser.

7. My house is not finished. Why is it being assessed?

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.

8. 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?

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.

9. Why do I have to call your office for the market value of my agricultural property when I receive an agricultural use or dedicated assessment? Why isn't it on the assessment notice?

Once you receive an agricultural use or agricultural dedication land assessment, a market value land assessment is no longer maintained. If you have questions regarding your agricultural use or dedication assessment call our office to speak with an appraiser.

10. How do I report that someone has a homeowner exemption but is not living on the property? Or "my neighbors are in a rental pool but are taxed "apartment."

Contact our division and supply the tax map key with the allegation. The division will research the claim. If you would like to make an official "on-line" claim, go to the Maui County website and then to For Residents, Online Services, Request for Service (RFS) or go directly to http://www.co.maui.hi.us/index.aspx?nid=76
Request for Service (RFS)