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Maui County Real Property Tax Classification & Rates
EFFECTIVE 7/1/2011 till 6/30/2012
Class 1 Improved Residential $5.55 [2nd residence not rented]
2 Apartment $5.50 [= rented minimum 6 months]
3 Commercial $6.25
4 Industrial $7.00
5 Agricultural $5.80
6 Conservation $5.60
7 Hotel & Resort $9.00 [incl. short term rental]
8 Unimproved Residential $5.55
9 Homeowner $2.5 [primary residence is on Maui]
10 Timeshares $15.00
11 Commercialized Residential $ 4.20
Homeowner Exemption $300,000
Yearly Minimum tax for Home Owners is $150.00
All Rates per $1000 Net taxable Assessed Value.
Rates are Identical for Land & Improvements.
The deadline for filing exemption claims and ownerships documents is December 31 of the calendar year the property is purchased.
The first half of the fiscal year taxes will be mailed by July 20 and due by August 20.
The 2nd half of the fiscal year taxes will be mailed by January 20 and due by February 20.
Claim for Home Exemption Form P3-Rev 7/04 available at :
http://www.mauipropertytax.com/pdffiles/home_exemption.pdf
REAL PROPERTY TAX DIVISION County of Maui Service Center 70 E. Kaahumanu Avnue, Suite A-16 Kahului, HI 96732 (808) 270-7297 - Fax (808) 270-7884 Office Location : Maui Mall Hours of operation : 8.00 a.m. – 4.00 p.m. Mon – Fri
REAL PROPERTY TAXES GLOSSARY
Each year, Maui property owners make an investment in the County when they pay their RE property taxes. Every dollar is returned in the form of vital services including police, fire protection, street maintenance, ocean security, recreational facilities & activities to name a few.
Assessed Value
Properties are yearly assessed at 100% of fee simple (FS) market value using the cost & market approaches to value.
RE property taxes are calculated by multiplying assessed values less any exemptions by the appropriate tax rate. Once a year, on March 15, property owners receive an assessment notice which lists the assessed value, exemptions, net taxable value and general land classification.
Classification
Properties are classified upon their highest and best use. Condominiums or single family residences that have been granted a homeowner exemption, are classified as “Homeowner”. Please note that condominiums are classified upon consideration of their actual use (Apartment, commercial, Hotel/Resort [short term rental], Homeowner). To change the classification complete the form you will find at: http://www.mauipropertytax.com/pdffiles/condo_survey_web.pdf
Tax Map Key
Real property is mapped and indexed numerically by the County according to a Tax Map Key (TMK) system. Based upon legal descriptions, TMK identify individual pieces of property for tax purposes. All matters concerning your property will always be made in reference to the TMK by for example, the Escrow Company, the Surveyor, the Appraiser, etc.
Tax Relief Programs
There are a variety of tax relief programs offered to qualifying property owners. Here is a non exclusive list of some of them.
· Home Owner Exemption & Classification : if you own and occupy your property as your principal residence on December 31 preceding the tax year, you are eligible for a homeowner exemption and tax rate classification. The amount of the exemption is $300,000 as of July 1, 2006. A claim form must be sent to the Tax Division.
· Circuit Breaker Credits : If you qualify for a homeowner exemption and your real property taxes exceed 2.5% of your adjusted gross income, you may be eligible for a circuit breaker tax credit. To apply for a credit, you must file an application with the Tax office and provide them a signed copy of your federal tax return.
· Disability Exemptions : There are a variety of disability exemptions offered to property owners. To qualify for any of these exemptions, a claim form must be filed with the Tax office.
Other Maui County Information:
Land Use and Code (808) 270-7373
General Information (808) 243-7711
Structural Inspections (808) 243-7711
Utilities
Maui Electric Company.... (808) 871-9777 (MECO)
Maui Gas Service…......……(808) 244-2022
Gas Company……....…...…. (808) 877-6557
Hawaiian Telcom………...... (808) 643-3456
Dept. of Water Supply… (808) 270-7730
Wastewater (sewer)…...… (808) 270-7420
Oceanic/Road Runner….. (808) 871-7303 (Time Warner Cable)
Verizon/DSL………….....…. (808) 643-3456
Refuse Collection..…..…. (808) 270-7452
DHL…………………….......... (808) 225-5345
FedEx………………….......... (808) 463-3339
UPS……………………........... (808) 352-3502
Matson Navigation ……... (808) 877-5027
Auto Shipment………….... 1-800-462-8766
Harbor Division Kahului (808) 877-5713
Lahaina (808) 661-3577
Maalea (808) 244-7041
Kaunakakai (808) 553-5105 - Molokai
Maui News (Circulation)…… (808) 242-6353
Maui Hwy Traffic……........… (808) 986-1200
Taxi ………………....…........... (808) 879-2220
Speedi Shuttle from/to airport 877-242-5777
Maui Visitor’s Bureau...……. (808) 244-3530
Maui Channel 7….....……….. Everything happening on the island
Dept. of Motor Vehicles…... (808) 270-7363
Animal Quarantine…...…….. (808) 483-7151
Kahului Airport (OGG)….. (808-872-3830
Kapalua Airport………….....(808)- 669-0623
Weather………………….....… (808) 552-2477
Post Office……………....…… 1-800-270-7749
Bugman………………….......… (808) 871-1283
Terminix……………......……… (808) 242-9401
Bowman…………………......… (808) 244-0296
Mid Pacific Pest Control…. (808) 875-2888
Emergency Numbers
Maui Memorial Hospital…. (808) 244-9056
Kaiser Medical………...……. (808) 1-800-966-5955 or (808) 243-6606
HMSA …………………….......…(808)-871-6295 (Hawaii Medical Service Assoc.)
Police – non emergency:
(808) 244-6400…… Kihei
(808) 661-4441…… Lahaina
(808) 244-6340…… Wailuku
(808) 248-8311…… Hana
Police & Fire Dept……….. 911
IMPORTANT DATES
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September 1 |
Deadline for filing dedication petitions. |
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December 31 |
Deadline for filing circuit breaker applications for the next fiscal year. |
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December 31 |
Deadline for filing exemption claims and ownership documents. |
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January 1 |
Assessed values established for use during the next tax year. |
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March 15 |
Assessment notices mailed. |
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April 9 |
Deadline for filing appeals. |
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May 1 |
Certified assessments forwarded to the County Council for budget purposes. |
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June 20 |
Tax rates established by the County Council. |
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July 1 |
Tax year commences. Taxes are calculated based upon January 1 assessed values and fiscal year tax rates. |
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July 20 |
First half of fiscal year tax bills mailed. |
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August 20 |
First half of fiscal year tax payments due. |
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January 20 |
Second half of fiscal year tax bills mailed. |
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February 20 |
Second half of fiscal year tax bills due. |
For more info go to:
http://www.mauicounty.gov/departments/Finance/realProperty.htm
To make a payment go to:
http://www.mauicounty.gov/departments/Finance/rptpayment.htm
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Data Last Modified : 8/24/2009 |
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