A Step-by-Step Resource Guide for Maui Property Owners
When to appeal, the April 9 deadline, the 20% rule, and what to expect from the Maui County Board of Review.
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Important note: This article is intended as an informational resource to help Maui property owners understand the County appeal process. For advice specific to your property or legal situation, consult the Maui County Real Property Assessment Division or a qualified professional. |
Aloha Maui property owners.
Every spring, property owners across Maui open their Notice of Property Assessment and ask the same question: Is this value actually correct?
Sometimes the answer is yes. But sometimes the county’s estimate does not line up with the market, especially when values move quickly.
Fortunately, Maui County provides a formal process to challenge an assessment. It is called a Real Property Tax Appeal.
The good news is that the process is fairly straightforward. The bad news is that timing matters. Miss the deadline and you generally need to wait another year.
The Two Things That Matter Most
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Key Rule |
Why It Matters |
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Timing |
Appeals for the 2026 tax year must be filed by April 9, 2026. If mailed, they must be postmarked by that date. If delivered in person, they must arrive by 4:00 p.m. |
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The 20% Rule |
For a valuation appeal, the main issue is whether the county’s assessed value exceeds market value by more than 20%. In practical terms, the taxpayer generally needs to show the property value is less than 80% of the total assessment. |
Maui Property Tax Appeal Timeline
The appeal window opens shortly after assessment notices are mailed each year, and the filing period is relatively short.
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Date |
Event |
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January 1 |
Property values established |
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Around March 15 |
Assessment notices mailed |
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April 9 |
Deadline to file appeal |
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Summer / Fall |
Board of Review hearings |
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60–90 days after hearing |
Written decision typically mailed |
For the 2026 tax year, the appeal must be filed no later than April 9, 2026. If mailed, it must be U.S. postmarked on or before April 9. If delivered in person, it must be received by 4:00 p.m. that day.
Who Can File an Appeal?
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Eligible Appellant |
Typical Example |
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Property owner |
Most common situation |
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Authorized representative |
Attorney, consultant, or other representative with written authorization |
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Person contractually obligated to pay the property tax |
Some leasehold or other contractual arrangements |
If someone files on your behalf, a letter of authorization should be included with the appeal package.
Understanding the 20% Rule
The most common basis for appealing a Maui property tax assessment is the 20% rule.
The county materials explain this as a situation where the assessment exceeds by more than 20% the market value used by the County as the tax base. The hearing overview also states that the taxpayer needs to show the property value is less than 80% of the total assessment.
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Example Scenario |
Amount |
Takeaway |
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County assessed value |
$1,000,000 |
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Estimated market value |
$800,000 |
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Difference |
25% |
A difference greater than 20% may support a valuation appeal |
That does not automatically mean every disagreement wins. It means the taxpayer should be prepared to support a lower market value with solid evidence.
Other Valid Grounds for Appeal
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Ground for Appeal |
Explanation |
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Assessment exceeds market value by more than 20% |
The most common appeal ground |
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Lack of uniformity or inequality |
The methods used were applied incorrectly or produced an unequal result |
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Denied exemption |
For example, a homeowner or other exemption was denied |
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Incorrect classification |
The property was placed in the wrong tax category |
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Illegality |
The methods used violate law, ordinance, or constitutional requirements |
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Denied circuit breaker tax credit |
Applicable when a qualified taxpayer was denied the credit |
How to File a Maui Property Tax Appeal
Step 1: Complete Form DFT-595
Property owners must complete the County’s appeal form, Taxpayer’s Notice and Receipt of Real Property Tax Appeal (Form DFT-595). The form asks for the TMK, classification, owner contact information, the county’s assessed value, your opinion of value if you are appealing valuation, and the legal ground or grounds for the appeal.
Step 2: Gather Supporting Evidence
Two complete sets of your appeal form and evidence should be provided. Common supporting materials include comparable sales, a professional appraisal, photographs or documentation of physical condition issues, repair estimates, or a comparative market analysis.
Step 3: Pay the Filing Fee
Each appeal requires a $75 filing fee. The County instructions state that if the filing fee is not included, the appeal will not be accepted.
Step 4: Submit the Appeal
The appeal may be submitted online through the Maui property tax website, by mail to the Board of Review in Kahului, or in person at the Real Property Assessment Division.
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Evidence Type |
Example |
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Comparable sales |
Recent sales of similar properties |
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Professional appraisal |
Independent opinion of value |
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Property condition documentation |
Photos, repair estimates, or deferred maintenance |
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Comparative market analysis |
Broker or Realtor market analysis |
Mailing address: Board of Review, 110 ‘Ala‘ihi Street, Suite 110, Kahului, HI 96732
What Happens After You File
Once the appeal is accepted, the matter goes to the Maui County Board of Review. The Board is made up of five county residents who serve as impartial decision-makers between the taxpayer and the assessor.
The County states that a hearing notice will be mailed at least 15 days in advance.
What to Expect at the Hearing
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Step |
What Happens |
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Case introduction |
The County summarizes the appeal |
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Taxpayer presentation |
You present your evidence and explain your position |
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County response |
The assessor or County representative presents their analysis |
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Board questions |
Board members may ask questions of either side |
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Decision |
The Board may announce it later in writing after deliberation |
The hearing materials state that the taxpayer is typically given about five minutes to present the case, although additional time may be allowed when reasonably necessary.
Important Things to Expect
- You still must pay property taxes by the normal due dates, even if an appeal is pending.
- If you prevail, any overpayment will be refunded as the County processes refunds.
- The Board decides the correct assessment based on the evidence presented. It cannot reduce taxes simply because the owner cannot afford them, and it does not set tax rates.
- If you disagree with the Board’s written decision, an appeal to the Tax Appeal Court generally must be filed within 30 days.
Common Misunderstandings
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Misunderstanding |
Reality |
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“My assessment went up a lot, so I should automatically win.” |
A large increase by itself is not the legal test. The question is whether the current assessment is too high under the allowed grounds for appeal. |
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“I filed an appeal, so I can wait to pay my taxes.” |
No. Taxes must still be paid by the due dates to avoid penalties and interest. |
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“The Board will compare me to my neighbor’s tax bill.” |
The materials say assessed values of other property, the amount of the tax bill, prior year assessments, and year-over-year increases are generally inadmissible as evidence of value. |
Maui Property Tax Appeal Resources
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Resource |
Details |
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Real Property Assessment Division |
(808) 270-7297 |
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Board of Review |
110 ‘Ala‘ihi Street, Suite 110, Kahului, HI 96732 |
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RPA.BOR@co.maui.hi.us |
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Appeal Form |
DFT-595 – Taxpayer’s Notice and Receipt of Real Property Tax Appeal |
Final Thought
The Maui property tax appeal process is not something most owners deal with every day, but the core ideas are simple: watch the timeline, understand the 20% rule, gather solid evidence, and file on time if an appeal appears warranted.
The most important date to remember is April 9. Miss that filing deadline and you will usually have to wait until the next cycle.
*Informational Disclaimer
This article is provided for informational purposes only to help Maui property owners understand the Maui County property tax assessment appeal process. It should not be considered legal, tax, or financial advice. Property owners should consult directly with the Maui County Real Property Assessment Division or a qualified professional regarding their specific situation.
