Overview
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 is set as follows:

Classification	Land	Building
Improved Residential	$5.00	$5.00
Apartment	$5.00	$5.00
Commercial	$6.25	$6.25
Industrial	$6.50	$6.50
Agricultural	$5.00	$5.00
Conservation	$5.00	$5.00
Hotel and Resort	$8.30	$8.30
Unimproved Residential	$6.25	$6.25
Homeowner	$2.50	$2.50
Time Share	$14.00	$14.00
Commercialized Residential	$4.00	$4.00

Classification
Property is classified based upon its highest and best use.  Properties receiving homeowner exemptions, condominiums, permitted bed and breakfasts and permitted transient vacation rentals 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, Timeshare, Homeowner).  Properties which have been granted a bed and breakfast permit, a transient vacation rental permit, or a conditional permit to operate a transient vacation rental are classified as Commercialized Residential.

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 $50 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 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.