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Updated 2025 Tax Year

Maui County
Property Tax Guide

Everything you need to know about property taxes in Maui County, HI. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
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Quick Facts
Tax Rate
5.74-6.05 per $1,000 assessed value (varies by property classification)
1st Due
Aug 20
2nd Due
Feb 20
Exemptions
5+ Available
Section 1

How Property Tax Works

Maui County operates under Hawaii's decentralized property tax system, where each county administers its own property tax program to fund essential local services including schools, parks, police, fire protection, and infrastructure maintenance. Property taxes in Maui County are based on assessed values determined by the Real Property Assessment Division and are levied annually for the fiscal year running from July 1 to June 30.

Property tax rates in Maui County vary significantly by property classification, with different rates for residential, commercial, agricultural, and other property types. For fiscal year 2025-2026, rates range from 5.74% per $1,000 of assessed value for agricultural properties to 6.05% for commercial and residential properties. Actual tax bills may vary by location within the county due to special taxing districts and assessments for specific improvements or services. The county offers several tax credit programs for qualifying property owners, though these require separate applications and are not automatically applied.

Section 2

What Makes Up Your Tax Bill

Property ClassificationRate (per $1,000)Description
Residential$6.05Owner-occupied and rental residential properties
Commercial$6.05Business and commercial properties
Agricultural$5.74Properties classified and used for agriculture
Base County ServicesIncludedFire, police, parks, general government
School DistrictIncludedPublic education funding
Special DistrictsVariesAdditional assessments for specific areas

Rates shown are for fiscal year 2025-2026 effective July 1, 2025. Special taxing districts within Maui County may have additional assessments that vary by location. Contact the Real Property Assessment Division for specific district rates in your area.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Maui County, property taxes are due in two installments:

First Installment
Aug 20
Delinquent after Dec 10
Second Installment
Feb 20
Delinquent after Apr 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Maui County are triggered when there are changes to property ownership, new construction, or improvements that increase a property's assessed value during the fiscal year. When these events occur after the annual tax roll is prepared, the county issues a supplemental tax bill to collect the additional taxes owed for the remaining portion of the fiscal year.

For example, if you purchase a home in November that was previously assessed at $400,000 but sells for $600,000, the county may reassess the property at the higher value. You would receive a supplemental bill for the difference between the old and new tax amounts, prorated from the date of ownership change through June 30. If the annual tax difference is $1,200, and you own the property for 8 months of the fiscal year, your supplemental tax would be approximately $800.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Homeowner Exemption Credit: -$200,000 (requires application)
  • Net Taxable Value: $100,000
  • Annual Tax ($6.05/$1,000): $605
  • Monthly Escrow: $50

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Homeowner Exemption Credit: -$200,000 (requires application)
  • Net Taxable Value: $400,000
  • Annual Tax ($6.05/$1,000): $2,420
  • Monthly Escrow: $202

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Homeowner Exemption Credit: -$200,000 (requires application)
  • Circuit Breaker Credit: Varies based on income (requires application)
  • Net Taxable Value: ~$800,000
  • Annual Tax ($6.05/$1,000): ~$4,840
  • Monthly Escrow: $403

All credits shown require separate applications and qualification. Credits are not automatically applied to tax bills.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Maui County require borrowers to maintain an escrow account for property taxes, collecting monthly payments and remitting taxes directly to the county on your behalf. Lenders typically collect 1/12th of your estimated annual tax bill each month, plus an additional cushion to cover potential increases. Property tax bills for fiscal year 2025-2026 have two installments: the first due August 20, 2025, and the second due February 20, 2026.

If your property taxes are escrowed, your lender will receive the tax bills and handle payments automatically. However, you should still review your annual escrow analysis statement to ensure adequate funds are being collected. You can verify tax payments and view your account status online through the Maui County Real Property Tax Division portal at https://www.mauicounty.gov/1714/Real-Property-Tax-Division. Property owners remain ultimately responsible for ensuring taxes are paid even when using escrow services.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due for fiscal year 2025-2026? A: The first installment is due August 20, 2025, and the second installment is due February 20, 2026.

Q: What tax credits are available and do I need to apply? A: Maui County offers homeowner exemption credits, circuit breaker credits for income-qualified homeowners, and the "aina kupuna" credit for long-term residents. All credits require separate applications and are not automatically applied.

Q: How does the homestead exemption work? A: The homeowner exemption provides a credit against your tax bill (typically $200,000 off assessed value) if you occupy the property as your principal residence on December 31. You must apply annually and qualify for at least five out of six prior years for maximum benefits.

Q: How often are properties reassessed? A: Maui County reassesses all properties annually. Assessment notices are typically mailed in the spring for the upcoming fiscal year beginning July 1.

Q: Can I appeal my property assessment? A: Yes, you can appeal your assessment to the Board of Review. Appeals must typically be filed within 30 days of receiving your assessment notice.

Q: What are the penalties for late payment? A: Late payments incur interest charges and penalties. Contact the Real Property Tax Division for current penalty rates and payment options.

Q: Can I pay my taxes online? A: Yes, Maui County offers online payment options through their website. You can also pay by mail, phone, or in person at county offices.

Q: Do special districts affect my tax bill? A: Yes, some areas within Maui County have additional special district assessments for specific services or improvements. These vary by location and appear as separate line items on your tax bill.

For detailed information and applications, visit https://www.mauicounty.gov/149/Real-Property-Assessment.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
BILL047(24) Testimonyhnldoc.ehawaii.gov
02
County
Table 9.49-- REAL PROPERTY TAX RATES, BY COUNTYfiles.hawaii.gov
03
County
Maui County Property Taxnacdashboard.nara.gov
04
County
Maui County real property tax payment due by Aug. 20, 2025mauicounty.gov
05
County
Dates to Remember | Maui County, HI - Official Websitemauicounty.gov
06
Frequently Asked Questions - CivicPlus.CMS.FAQmauicounty.gov
07
County
Tax Relief Programs | Maui County, HI - Official Websitemauicounty.gov
08
Frequently Asked Questions - CivicPlus.CMS.FAQmauicounty.gov
09
CLAIM FOR HOME EXEMPTIONmauicounty.gov
10
County
COUNTY OF MAUImauicounty.gov
All sources verified as of 2025 Tax Year

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