Maui County Real Property Tax Division
(the information only pertains to condominiums)

The deadline for reporting use for condo units to the Maui County Real Property Tax Division is December 1.  See info below…

In September 2010, the Council of the County of Maui passed Bill 53 to require condominium associations to file an annual report listing how owners are using their units in order to determine their real property tax classification. The original bill would have classified units according to their “highest and best” legal use, determined by the underlying zoning of the land. The bill was revised after condominium unit owners expressed their concerns and homeowner associations offered a compromise in which each condominium association or any entity filing a condominium property regime shall file an annual report of how each unit was being used during the course of a calendar year.

Therefore, pursuant to Maui County Code 3.48.305 Section C recently amended by ordinance no. 3766: (http://co.maui.hi.us/documents/County%20Clerks/Ordinances/3700%20-%2037XX/Ord%203766.PDF), all condominium associations shall file an annual report declaring the use of all units within their project, before December 1 of each calendar year. This notification has been sent to the designated AOAO contact person and the management company, if applicable with an enclosed Condominium AOAO Declaration form for your specific project.

Associations are encouraged to submit electronic copies of the declaration in Microsoft Excel or Works by email attachment to maui.rptaoao@co.maui.hi.us. An Excel version of this declaration can be obtained at the County of Maui website at ttp://co.maui.hi.us/index.aspx?NID=1032 and then by clicking AOAO Condominium Declaration Forms under the Real Property Tax Information heading.

Please note that failure to submit the annual Condominium AOAO Declaration report by December 1 may result in units within the project being classified according to their “highest and best” legal use. The director of finance may, after investigation, re-classify and re-assess any unit in a condominium project found to be in violation of the owner’s certification of actual use.

If you have questions, please contact the Property Technical Section at the Real Property Tax Division at (808) 270-7297. ***

Click here for Cover Letter from Maui County Real Property Tax Division (PDF)