The 2026 real property assessment notices will be mailed to property owners by March 15, 2026, according to the County of Maui Department of Finance Real Property Assessment (RPA) Division.

The assessment notice will include the taxable value of the land and, if applicable, improvements, as well as the amount of allowed exemptions, the recipient of the exemption and the classification assigned to the property. Property owners may choose to receive paperless electronic notices next year.

If a property owner disagrees with the assessment, land classification or exemption shown on the assessment notice, the owner may file an appeal with the Board of Review. The deadline to file an appeal is April 9, 2026.

Under Maui County Ordinance 5913, real property that was located in the Lahaina reentry zone, as established by the County following the August 2023 Maui wildfires in its reentry map of impacted areas, is exempt from real property taxes, including the minimum real property tax, for the period of July 1, 2026, through June 30, 2028, if the real property is not occupied and:

• Is located where occupancy is prevented because of the status of public infrastructure or utilities;
• Was completely destroyed by the August 2023 Maui wildfires and remains vacant; or
• Was issued a building permit to repair or rebuild improvements after Aug. 8, 2023, but has not received a final inspection approval.

Property owners are encouraged to review their assessment notice carefully. For questions or concerns, contact the RPA Division in person, by phone at (808) 270-7297, or by email at rpa@co.maui.hi.us.

Please note that the assessment notice is not a bill. The first half tax bill installment for the 2026-2027 fiscal year will be mailed by July 20, 2026.

If you do not receive your assessment notice on time or have questions, call (808) 270-7297 or visit www.mauipropertytax.com for assessment and other information.

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