Lahaina Property Tax rates for the 2026‑2027 fiscal year mirror Maui real estate tax rates, with an effective county tax assessment of roughly 0.28% on the assessed value, and owners can lower their bill through Lahaina property tax exemptions that target senior residents and primary homes; the County of Maui Real Property Assessment Division publishes the exact figures on its portal at mauipropertytax.com and answers questions at (808) 270‑7297 or rpa@co.maui.hi.us; tax bills are mailed in July and January, and the first Maui property tax payment deadline falls on or before August 20, 2026, with the second due by February 20, 2026; missed deadlines trigger delinquent fees, but owners can avoid extra costs by using the online payment system linked from the county’s Real Property Tax Payments page; for anyone planning a purchase, the Lahaina land valuation and Hawaii property tax records online give a clear picture of future obligations.
Lahaina Property Tax appeals must be filed within the statutory window after receipt of the assessment notice, and the Lahaina property tax appeal process is detailed on the assessment division’s website, where a Maui property tax calculator helps estimate potential savings before filing; to locate the correct parcel, use the Lahaina tax parcel number lookup tool, and consult Hawaii property tax forms 2026 for any required paperwork; exemptions for seniors, as well as the Maui property tax sustainable development surcharge, can affect the final amount, while an assessed value reduction may be granted after a successful appeal; owners who overpay can request a Maui property tax refund through the same online portal, and any outstanding Hawaii property tax lien will appear on the district maps available from the county’s tax collector contact office; finally, remember that property tax and insurance costs are often bundled in local mortgage statements, so reviewing all figures together ensures accurate budgeting.
Search Maui County Property Tax
Lahaina property tax records sit inside the County of Maui system. The Real Property Assessment Division runs all searches, bills, and appeals for parcels in the Lahaina town area. You can look up your tax data through the Maui County official website at https://www.mauicounty.gov
Use these steps to pull up your tax file:
- Open the Maui County official website at https://www.mauicounty.gov in your web browser.
- Navigate to the Real Property Tax Payments or Real Property Assessment Division page.
- Use the search tool with a street address, a tax map key number, or the owner’s full name.
- Read the parcel record for land size, building size, and tax class.
- View the current tax bill amount and any past-due balance.
- Use the payment options to pay the bill with a credit card, debit card, or bank account.
Call the Real Property Assessment Division at (808) 270-7297 if you cannot find your parcel. Staff can look up the tax map key number for you. You can also email questions to rpa@co.maui.hi.us for help with the search process.
Maui County Real Estate Tax Rate Structure
The Maui County Council sets property tax rates every year for each tax class. The County Council passed the latest rates for the fiscal year that starts July 1, 2026 on May 15, 2026, under Resolution No. 26-69, FD2. Rates for owner-occupied homes stay low, while rates for second homes, short-term rentals, and luxury properties are higher. Each parcel falls into one tax class based on how the owner uses the property.
Use the table below to see the main tax classes in Maui County:
| Tax Class | Use Type | General Rate Pattern |
|---|---|---|
| Owner-Occupied | Primary home of the owner | Lowest tiered rate |
| Non-Owner Occupied | Second home or long-term rental | Higher than owner-occupied |
| Short-Term Rental (TVR-STRH) | Rented for periods under 30 days | Highest residential rate |
| Commercialized Residential | Operated as a business | Premium rate applies |
| Commercial | Retail, office, or industrial use | Flat commercial rate |
| Industrial | Manufacturing or warehouse | Flat industrial rate |
| Agricultural | Farm or ranch land | Reduced agricultural rate |
| Conservation | Protected natural land | Lowest flat rate |
Check the full rate list on the Maui County website. Rates can change each budget cycle, so always look at the current year before you calculate your bill.
Tiered Rates for Residential Properties
Maui County uses a tiered system for residential property tax classes. This means the tax rate changes based on the assessed value of the home. Lower-valued homes pay one rate, while higher-valued homes pay a higher rate. This tiered system helps keep taxes fair for families buying average-priced homes.
The biggest rate changes for the current cycle hit non-owner-occupied homes, TVR-STRH properties, and commercialized residential homes. Owner-occupied homes still get the lowest rates. Check the latest tiered table on the Real Property Assessment Division page at https://www.mauicounty.gov
Find your tier by looking at the total assessed value on your tax bill. The tier line on the bill shows the rate that applies to your property. Bills with higher values fall into the top tier, which carries the highest rate.
Lahaina Property Tax Classification Categories
Every Lahaina parcel gets sorted into one tax class before a bill goes out. The Real Property Assessment Division sets the class based on how the owner uses the land. A condo used as a primary home gets the owner-occupied class. A vacation rental used for short stays gets the TVR-STRH class. A storefront on Front Street gets the commercial class.
Common tax classes in Lahaina include:
- Owner-occupied single-family homes in residential neighborhoods
- Owner-occupied condos in resort zones
- Vacation rentals with county permits for short-term stays
- Long-term rental homes rented to tenants for six months or more
- Commercial buildings on Front Street and in town centers
- Vacant land held for future building
- Agricultural parcels used for farming or ranch work
Call the assessment office at (808) 270-7297 if you think your class is wrong. A class change request can be filed if the use of the property has changed since the last assessment.
Assessment Notice Mailing Schedule
The Real Property Assessment Division mails property assessment notices every year. Notices for the current tax year go out by March 15. The notice shows the new assessed value, the tax class, and any exemption that applies to the parcel. Property owners should read the notice right away to check for errors.
Key items shown on the assessment notice:
- Parcel tax map key number
- Total assessed land value
- Total assessed building value
- Total taxable assessed value
- Tax class for the property
- Exemption amount, if any
- Net value subject to tax
You can reach the assessment division at rpa@co.maui.hi.us for questions about the notice.
Property Tax Bill Payment Deadlines
Property tax bills come out twice a year in Maui County. The first installment goes out on or near July 20 and is due by August 20. The second installment goes out on or near January 20 and is due by February 20. Each bill covers half of the total annual tax for the parcel.
Recent payment deadline data:
| Installment | Bill Mailed | Payment Deadline | Fiscal Year |
|---|---|---|---|
| First Installment | On or before July 20 | On or before August 20 | 2026-2026 |
| Second Installment | On or before January 20 | On or before February 20 | 2026-2026 |
| First Installment | On or before July 20 | On or before August 20 | 2026-2027 |
The post office cancellation mark decides if a mailed payment is on time. Payments postmarked by the deadline count as on time. Online payments and phone payments go in on the same day the owner pays.
Homeowner Exemption Programs
Maui County offers a homeowner exemption for primary residents. This exemption lowers the taxable value of the home, which reduces the total tax bill. The exemption applies to the owner’s main house and up to one acre of land. The home must be the owner’s legal residence for the full tax year to qualify.
Other exemptions available to Lahaina property owners:
- Homeowner exemption for the primary residence
- Long-term rental exemption for properties rented to tenants for 12 months or more
- Disabled veteran exemption set by state rules
- Blind or deaf exemption for qualifying residents
- Charitable use exemption for properties owned by nonprofit groups
You can find the exemption forms on the Maui County website at https://www.mauicounty.gov. File the form with the Real Property Assessment Division before the deadline to claim the exemption for the next tax year.
Senior Citizen Tax Relief Options
Seniors living in Maui County can apply for extra property tax relief. The relief amounts depend on age, income, and which county handles the bill. Maui County uses an age-tiered system, with bigger exemptions for older residents. Seniors must file a separate form with the Real Property Assessment Division each year.
Common senior exemption tiers used in Hawaii counties:
| Age Range | Exemption Type | Claim Form Needed |
|---|---|---|
| 55 to 64 | Standard homeowner exemption | Standard claim form |
| 65 to 74 | Age-based senior exemption | Senior claim form |
| 75 and older | Higher age-based exemption | Senior claim form with proof of age |
| 100 and older | Full exemption tier | Special senior claim form |
Call (808) 270-7297 to ask about the current senior exemption amounts. Staff can mail you the right form or explain the income test that some tiers use.
Filing a Property Tax Appeal
Property owners who disagree with their assessed value can file an appeal. The appeal must be filed within a set time after the assessment notice goes out. For the 2026 tax year, the appeal deadline was April 9. The Board of Review hears appeals for Maui County and issues decisions on valuation disputes.
Steps to file a Lahaina property tax appeal:
- Read the assessment notice for the parcel.
- Gather proof of value, such as recent sales of similar homes.
- Fill out the appeal form on the assessment division website.
- Submit the form before the appeal deadline.
- Wait for a hearing date from the Board of Review.
- Present your proof at the hearing or by written statement.
A successful appeal can lead to a lower assessed value. A lower value cuts the total tax bill for the current year and future years. Owners can contact the Real Property Assessment Division at rpa@co.maui.hi.us for the appeal form.
Late Payment Penalties and Interest
Late property tax payments in Maui County trigger a one-time penalty and monthly interest. The penalty is 10 percent of the unpaid amount. Interest runs at 1 percent each month on the unpaid total. The penalty and interest keep adding up until the full bill is paid.
What happens when a payment is late:
- A 10 percent penalty gets added to the unpaid bill right away.
- Interest at 1 percent per month gets added on top of the penalty.
- The bill keeps growing each month the balance stays unpaid.
- A tax lien may be filed against the property after long delays.
- County collection actions can start after the lien is filed.
Set up autopay on the Real Property Tax Payments page to avoid late fees. Autopay must be turned on at least 10 business days before the deadline to apply to the next bill. You can also pay by phone, online, or in person at the service center.
Property Tax Refund Process
Property owners who paid too much tax can ask for a refund. Refunds happen when an appeal lowers the assessed value after the bill was already paid. The Real Property Assessment Division reviews the request and sends the refund to the owner. The refund amount matches the overpayment, with no interest added.
Common reasons for a property tax refund:
- A successful appeal lowered the assessed value after payment.
- A class change moved the parcel into a lower tax class.
- An exemption was added after the bill was paid.
- A duplicate payment was sent for the same installment.
- A calculation error was found on the original bill.
Contact the Real Property Assessment Division at (808) 270-7297 to start a refund request. Staff will tell you which form to file and what proof to include. Send the form to the County of Maui Service Center, Treasury Division, Real Property Tax Collections at 110 ‘Ala’ihi Street, Suite 108, Kahului, HI 96732.
Property Records Search Tools
Maui County gives the public access to property records online through the official county portal. The main search can be accessed at https://www.mauicounty.gov. The search shows the parcel data, tax class, assessment, and tax history. Records are available through the county’s online systems.
Other public record sources for Lahaina property data:
- County of Maui planning records for zoning and land use
- Hawaii Department of Taxation for state tax forms at https://tax.hawaii.gov/forms/
- State tax maps for parcel boundaries and district lines
Land Valuation Methods in Lahaina
The Real Property Assessment Division values land and buildings separately. Land value is based on the size, location, and zoning of the parcel. Building value is based on the size, age, and condition of any structure on the land. The total of land and building values is the assessed value, which the tax rate applies to.
Factors used to set land value in Lahaina:
- Size of the parcel in square feet or acres
- Location within the town, including beach frontage or hillside
- Zoning rules that limit what can be built
- Recent sales of similar vacant land in the same area
- Access to roads, water, sewer, and other public services
Owners who want to challenge the land value can file an appeal. The appeal must show sales of similar parcels in the same area that sold for lower prices. The Board of Review looks at the proof and decides on a fair value.
Property Tax Lien Information
A property tax lien is a legal claim against a parcel for unpaid taxes. The County of Maui files the lien after the tax bill stays unpaid for a long time. The lien stays on the parcel record until the full amount is paid. A lien can block the sale of the property or the refinance of a mortgage.
What a tax lien covers:
- The unpaid tax amount from past bills
- All late penalties added to the bill
- All interest charges from past months
- Any collection costs added by the county
- Court fees if a foreclosure case was filed
Pay off the full balance to remove the lien from the parcel. The county files a release of lien after payment is confirmed. A release makes the parcel clear for sale or refinance again.
Sustainable Development Surcharge Details
The County of Maui may add a sustainable development surcharge to certain property tax bills. The surcharge funds projects that protect the environment and support local planning. The surcharge rate and which parcels it applies to are set each year by the County Council. Owners can check their bill to see if a surcharge line is included.
What the surcharge can pay for:
- Open space and park land purchases
- Affordable housing projects
- Coastline protection work
- Public trail building and repairs
- Native plant and animal habitat work
Read the line items on your tax bill to find the surcharge amount. The Real Property Assessment Division can explain how the surcharge was calculated. Call (808) 270-7297 for the latest details on the surcharge program.
Property Tax and Insurance Considerations
Property tax and home insurance are two different costs, but both show up in monthly mortgage statements. Many lenders set up an escrow account that holds money for tax and insurance bills. The lender pays each bill from the escrow account when it comes due. Owners who pay off their mortgage handle both bills on their own.
Common escrow account items for Lahaina property owners:
- Real property tax for the first installment
- Real property tax for the second installment
- Homeowner hazard insurance premium
- Flood insurance premium, if the parcel sits in a flood zone
- Windstorm insurance for hurricane-prone areas
Ask your lender for an annual escrow statement. The statement shows how much was paid for tax and insurance. It also shows the escrow balance and any shortage or surplus for the year.
Property Tax Bill Components
A Maui County property tax bill has several line items. Each line shows a different part of the total amount. Reading the bill line by line helps owners spot errors and confirm the right exemption was applied. The total at the bottom of the bill is the amount the owner owes by the deadline.
Main lines on a Lahaina property tax bill:
- Assessed value of the land
- Assessed value of the buildings
- Total assessed value before exemptions
- Homeowner exemption amount
- Net value subject to tax
- Tax rate per $1,000 of value
- Tax amount for the installment
- Any sustainable development surcharge
- Total amount due by the deadline
Compare each line on the bill to the assessment notice. Mismatched numbers or a missing exemption should be reported to the assessment office right away. Call (808) 270-7297 or email rpa@co.maui.hi.us with the parcel number and the line in question.
Payment Methods and Options
Maui County offers several ways to pay a property tax bill. Owners can pay online, by phone, by mail, or in person. Each method has its own rules for the effective date of the payment. Online and phone payments go in the same day. Mailed payments postmark by the deadline count as on time.
Ways to pay a Lahaina property tax bill:
- Pay online through the Maui County Real Property Tax Payments page at https://www.mauicounty.gov/577/Real-Property-Tax-Payments
- Pay by phone using a credit card or debit card.
- Pay by check mailed to the County of Maui Treasury Division.
- Pay by wire transfer for large balances or business accounts.
- Pay in person at the County of Maui Service Center at 110 ‘Ala’ihi Street, Suite 108, Kahului, HI 96732. Office hours: Monday through Friday, 8:00 a.m. – 4:00 p.m., excluding County of Maui Holidays.
- Pay by drop box at the service center location.
Set up autopay on the payment portal to handle bills on autopilot. Autopay must be active at least 10 business days before the deadline to apply to the next installment. Credit card and debit card payments have a service fee charged by the card processor.
District Maps and Parcel Boundaries
Maui County uses tax map key numbers to identify each parcel. The tax map key is a series of numbers that pinpoints the parcel by district, zone, section, and lot. The map key shows up on the assessment notice, the tax bill, and the public search portal. The number never changes for a parcel, even when the owner changes.
How a Maui County tax map key is built:
- First set of numbers: the island district
- Next numbers: the zone within the district
- Next numbers: the section inside the zone
- Next numbers: the plat within the section
- Final number: the parcel number
- Last letter: the building unit, if any
Look up the map key for any Lahaina parcel on the official Maui County public search portal at https://www.mauicounty.gov. The portal also shows a map view with the parcel boundary drawn over the satellite image. Click on the parcel to see the full record.
Contact, Local Details, and Map
Reach the right office for help with Lahaina property tax records, bills, and appeals. The County of Maui Real Property Assessment Division handles assessments, exemptions, and appeals. For tax bill payments, visit the Treasury Division, Real Property Tax Collections at the County of Maui Service Center.
County of Maui Real Property Assessment Division:
- Official Website URL: https://www.mauicounty.gov
- Main Phone: (808) 270-7297
- Official Email: rpa@co.maui.hi.us
County of Maui Service Center (Treasury Division, Real Property Tax Collections):
- Official Website URL: https://www.mauicounty.gov/577/Real-Property-Tax-Payments
- Phone for bill inquiries (Collections): (808) 270-7697
- Physical Address: 110 ‘Ala’ihi Street, Suite 108, Kahului, HI 96732
- Mailing Address: 110 ‘Ala’ihi Street, Suite 108, Kahului, HI 96732
- Office Hours: Monday through Friday, 8:00 a.m. – 4:00 p.m., excluding County of Maui Holidays
Frequently Asked Questions
Lahaina property tax matters affect every homeowner and investor in Maui. Knowing where to find your tax bill, how to pay on time, and how to claim exemptions can save money and avoid penalties. The County of Maui Real Property Assessment Division handles all assessments, payments, and appeals for Lahaina parcels.
What is the current Lahaina property tax payment deadline?
The first installment for fiscal year 2026‑2026 is due on or before August 20 2026. The second installment must be paid by February 20 2026. Payments can be made online, by phone, or in person at the Treasury Division, 110 ’Ala’ihi Street, Suite 108, Kahului. Late payments incur a 10 % penalty and 1 % monthly interest.
How can I look up my Lahaina land valuation and tax record online?
Visit the Maui County portal at www.mauipropertytax.com. Enter the parcel number or address, then select “Tax Bill” to view assessed value, rate, and any exemptions. The system shows payment history and generates a printable PDF of your tax bill.
Where do I send a Lahaina property tax appeal?
File an appeal with the Real Property Assessment Division within 30 days of receiving your assessment notice. Submit a written request, supporting evidence, and the appeal form to 110 ’Ala’ihi Street, Suite 108, Kahului, or email rpa@co.maui.hi.us. Phone the office at (808) 270‑7297 for guidance.
What exemptions are available for seniors owning Lahaina property?
Seniors aged 65 and older may claim the Home Owner Exemption, which reduces the taxable value by up to $150,000. Additional income‑based exemptions exist for low‑income seniors. To apply, complete the exemption form supplied by the assessment division and attach proof of age and income.
How can I calculate my Lahaina property tax using the Maui tax rates?
Use the Maui County tax calculator at Real Property Tax Payments. Input the assessed value, select the property class (owner‑occupied, non‑owner, etc.), and the tool displays the annual tax, monthly installments, and any applicable surcharge.
What should I do if my Lahaina tax bill is delinquent?
Contact the Collections office at (808) 270‑7697 immediately. Pay the outstanding balance, plus the 10 % delinquency fee and accrued interest, to stop a tax lien. You can settle the bill in person, by phone, or through the online portal. Once paid, request a lien release letter for your records.