Maui property tax assessment notices for 2025 have been mailed, and for many property owners, the new numbers were a surprise, especially if the assessed value felt significantly higher than expected. If you haven’t received your notice yet, you can look it up by searching your name or address here:
👉 Maui Property Lookup Tool
An Important Note:
Your property assessment doesn’t always reflect today’s market value, it’s a snapshot of the market from approximately a year ago. While this number is important for tax purposes, it does not necessarily reflect what your property would sell for today. If you’re planning to sell, a full comparative market analysis is the best way to understand current value.
Why Is My Maui Property’s Assessed Value Higher?
Every year, the County of Maui assesses properties at 100% of market value using sales data from July 1 of the previous year through June 30. For the 2025 tax year, that means the County used sales from July 1, 2023 to June 30, 2024 to determine your property’s value.
That’s worth repeating: Maui Property Tax Assessments are not based on today’s market, but on the market from last year.
In 2023, Maui’s real estate market was still showing relatively high sales activity, especially in certain communities. If there were strong sales in your neighborhood during that window, it could result in a higher-than-expected Maui Property Tax Assessment, even if prices have softened since.
Other reasons your value might have jumped include:
- A recent remodel or new construction
- A change in classification (e.g., from residential to vacation rental)
- A loss of a tax exemption or relief program
How the Maui Property Tax Assessment Is Calculated
Based on information from Maui County, here’s what homeowners need to know:
- Maui Property Assessed value is the amount used to calculate your real property taxes.
- Properties are assessed using mass appraisal methods that reflect 100% of unencumbered fee simple market value.
- Land and building values are calculated separately, especially since different tax rates may apply.
Your annual notice (mailed by March 15) includes:
- Assessed Value
- Tax Classification
- Exemptions
- Net Taxable Value
These factors are used to determine your tax bill once the County Council sets rates in May.
For official info, visit: mauicounty.gov/1109/Appeals
What to Do If You Think Your Maui Property Tax Assessment Is Too High
If your 2025 assessed value seems out of line with your property’s true market value, or with recent sales in your area, you may have grounds to appeal. But before taking action, it’s important to understand the County’s process and ensure your appeal is justified.
Here’s a step-by-step guide to help you navigate it:
Step 1: Review Your Property Information
Start by reviewing your Maui Property Tax Assessment notice closely. Common issues that may warrant an appeal include:
- Incorrect classification (e.g., vacation rental vs. owner-occupied)
- Incorrect square footage or bedroom/bath count
- Misidentified view classification (e.g., “ocean view” when there isn’t one)
- Failure to reflect major repairs needed or a drop in market conditions
👉 You can look up your property’s assessed details here:
🔗 Maui Property Lookup Tool
⚠️ Important: If your property does have an ocean or partial ocean view that isn’t currently reflected in the County’s records, requesting a reassessment could prompt the County to update your classification. This may increase your assessed value, so it’s worth weighing the potential benefit of an appeal against the possibility of a view-related adjustment.
Step 2: Review Comparable Sales (Comps)
The County based this year’s assessments on market activity from July 1, 2023, through June 30, 2024. That means sales in that time window will carry the most weight.
If your assessed value is significantly higher than similar nearby sales from this period, you may have a case for appeal.
Need help finding comps? I’ve broken it down for you below, using Maui’s public tools and platforms like Zillow or Redfin to research relevant comps.
Step 3: Know the Grounds for Appeal
According to the County of Maui, you must meet one or more of the following criteria to file a valid appeal:
- The assessment exceeds market value by more than 20%
- The method of assessment caused a lack of uniformity or is legally incorrect
- The property is improperly classified
- A valid exemption or credit was denied
📌 Be sure to clearly indicate which of these applies when submitting your appeal form.
Step 4: Submit Your Appeal by April 9, 2025
All appeals must be submitted to the Board of Review by this deadline—either postmarked or received in person by 4:00 PM on April 9, 2025.
Here’s what you’ll need:
✔️ Appeal Form: Download the PDF here
✔️ Two copies of the completed form and all evidence
✔️ $75 appeal fee (Check only—made out to County of Maui)
Submit your appeal:
📫 By Mail or In Person:
County of Maui – Board of Review
110 ʻAlaʻihi Street, Suite 110
Kahului, HI 96732
📩 By Email (for questions only): RPA@co.maui.hi.us
📞 Phone: (808) 270-7297
🌐 Online Portal (if available): www.mauipropertytax.com
🔔 Important: Even if you appeal, you must still pay your property taxes by the due date. If your appeal is successful, any overpayment will be refunded.
What to Expect When Filing and Following Up on Your Appeal:
If you’re preparing to file or have already submitted your Maui Property Tax Assessment appeal, here’s what you can expect next, and how to stay on track throughout the process:
If you decide to move forward with an appeal, here’s a general overview of how the process typically unfolds — and a few important tips we’ve picked up along the way:
- Submit your appeal by April 9: Complete the appeal form and ensure it’s filed on time. There’s a $75 filing fee, and it’s crucial that all documentation is received by the County before the deadline.
- Include your estimate of fair market value: The form requires your own valuation of the property. Be thoughtful and realistic — this number should be backed by comparable sales data.
- Keep records of everything: Once submitted, ask the County for proof that your appeal and fee were received. You’ll also want confirmation of any supporting materials sent later — whether that’s floor plans, maps, or photos.
- Gather your evidence: The stronger your case, the better your chances. Include documentation that supports your value estimate, such as a layout sketch, site map, photos of view obstructions or needed repairs — anything that could influence a buyer’s perception of value.
- Request the County’s “Comp Sheet”: This document outlines which sales the County used to determine your assessed value. It’s helpful for understanding the basis of their valuation and building your case.
- Try to resolve early: In some cases, the County may reach out to negotiate before the hearing. If both parties can agree on a new value, the appeal may be resolved without the need for a formal hearing.
- Prepare for a virtual hearing: If the appeal proceeds, you’ll be notified of your hearing date and how to attend — usually via Zoom or Skype. Be sure you’re available and have your materials ready.
- Present your case clearly: When the day comes, walk the Board through your reasoning with professionalism. Focus on data, not emotion. The Board will take your input under advisement.
- Be patient: After the hearing, it typically takes 3–4 months to receive the Board’s final decision.
Final Tip: Make sure your supporting documents are clear and specific. The Board of Review considers each appeal individually, and strong comps or property evidence will strengthen your case.
How to Look Up Recent Property Sales (Comps) in Your Maui Neighborhood
If you’re wondering whether your Maui Property Tax Assessment reflects fair market value, one of the best things you can do is check recent sales in your area. While we’re always happy to help when we can, this guide will walk you through how to research comparable sales (also called “comps”) on your own.
Option 1: Use Maui County’s Real Property Assessment Website
The Maui County Property Tax Division provides a public tool where you can look up assessed values and ownership history, but it’s limited when it comes to actual recent sales prices.
👉 To access the County’s assessment tool:
https://qpublic.schneidercorp.com/Application.aspx?AppID=1029&LayerID=21689&PageTypeID=2&PageID=9249
- Search by owner name, address, or tax map key (TMK)
- Click on neighboring properties to view their assessed value and property details
Note: This site shows the assessed value, not necessarily the last sales price — but it’s helpful for understanding what the county believes properties in your area are worth.
Option 2: Use Public Real Estate Portals (Zillow, Redfin, Realtor.com)
Sites like Zillow.com, Redfin.com, and Realtor.com offer a quick way to see actual recently sold properties in your neighborhood. Here’s how:
- Go to Zillow.com (or another portal of your choice)
- Type in your neighborhood or zip code
- Filter by “Recently Sold”
- Adjust the time frame to match the period Maui County used:
July 1, 2023 – June 30, 2024 - Filter by property type, bed/bath count, and square footage to find properties comparable to yours
These tools can give you a ballpark idea of what buyers were willing to pay in your area during the relevant assessment period.
Tips for Finding Accurate Comparables:
- Stick to the same neighborhood or condo complex
- Compare properties of similar size, condition, and view quality
- Be aware of outliers—extensively renovated or oceanfront properties can skew values
- Note the sale date carefully; sales outside the July 1, 2023 – June 30, 2024 window won’t be included in the 2025 Maui Property Tax Assessment
Looking Ahead: What to Expect
The County Council will finalize 2025–2026 tax rates in May. Until then, your tax amount is based on your assessed value and current classification. If you’re in a resort, second home, or vacation rental category, this can affect your tax rate significantly.
Final Thoughts
Maui’s real estate landscape is still evolving, and while assessments are based on past sales, your decision-making should reflect today’s market conditions.
Whether you’re concerned about your Maui property tax assessment, exploring a potential sale, or simply trying to understand your property’s true market value, insight matters. With over 60 years of combined experience and recognition among Maui’s top-producing Realtors, we know how to interpret the data, navigate the county process, and help you make informed decisions that protect your investment.
When it comes to protecting your real estate investment, we’re here to be your most trusted resource.
With Aloha,
