View the County of Maui Website
which has detailed information under the Property Tax Section on the classification of rates, answers to FAQ, and forms.
Highlights:
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Your taxes are based on Classification (your use--homeowner, second homeowner, hotel & resort, etc.).; Property values, which are assessed annually, and taxes will change based on those assessments; Any applicable exemptions.
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Real Property taxes are assessed annually and are due in two equal installments.
First Installment (Cycle 1) – Due on or before August 20 for the period July 1 to December 31. Second Installment (Cycle 2) – Due on or before February 20 for the period January 1 to June 30.