March 20, 2024

April 9 is deadline to appeal 2024 Real Property Assessment

The County of Maui Real Property Assessment (RPA) Division encourages property owners to carefully review the 2024 real property assessment notices that were delivered to property owners last week.

The real property assessment notice shows the taxable value of the land and (any) improvements, the amount of allowed exemptions, the person who received the exemption and the classification assigned to the property. The assessment notice gives property owners the option of receiving a paperless electronic notice for the next year.

Under Bill 95, which was enacted last year, real property that was completely destroyed, as determined by the Director of Finance, or that is located in a Lahaina red or yellow re-entry zone, is exempt from real property taxes including the minimum tax for the period of July 1, 2024, through June 30, 2025.

Bill 131, which also was enacted last year, provides property tax exemptions for owners who have converted their properties to long-term rentals for those directly displaced by the August wildfires. Exemption claims filed between February 15 and March 15, 2024 may not appear on this assessment notice; an amended assessment notice for these properties will be sent by April 15, 2024.

Property owners with questions about their assessment notices can contact the RPA Division at (808) 270-7297 or If a property owner disagrees with the assessment, general land class or exemption shown on the real property assessment notice, the owner may file an appeal with the Board of Review. The deadline for filing an appeal is April 9, 2024. More information is available at

The assessment notice is not a bill. The first tax bill installment for the 2024-2025 fiscal year will be mailed on or before July 20, 2024.
Property owners who have not received their assessments or who have questions can call (808) 270-7297 or visit to view assessment and other information online.

County of Maui Recovery Permit Center

A vital resource for those who are looking to rebuild in fire-affected areas in Lahaina and Kula as they navigate the permitting process and take the next step toward returning home.

County of Maui Service Center
110 Alaihi St., Suite 207

Monday to Friday: 8 a.m. to 4 p.m.

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