MCC §3.48.220
Late tax payment penalties and interest
Read the official text at library.municode.com ↗If you pay your property taxes late, you will owe a penalty of up to 10% of the unpaid amount, plus 1% interest for each month (or part of a month) the tax stays unpaid. The interest starts the month after the payment was due. Even if you appeal your tax assessment, you still owe the penalty, but the tax you paid while appealing is held in a special account.
landowners
The ordinance, as written (Maui County) — Penalty for delinquency
A copy, taken August 21, 2026. The version published by Maui County is the one that governs, and it may have changed since. Check it before relying on anything here.
A.
There shall be added to the amount of all delinquent taxes, a penalty of up to ten
percent of such delinquent taxes as determined by the director, which penalty shall
be and come a part of the tax and be collected as a part thereof.
B.
All delinquent taxes and penalties shall bear interest at the rate of one percent
for each month or fraction thereof until paid, beginning with the first calendar month
following the calendar month designated for payment in section 3.48.195 . The interest shall be and become a part of the tax and be collected as a part hereof.
C.
No taxpayer shall be exempt from delinquent penalties by reason of having made an
appeal on his assessment, but the tax paid, covered by an appeal duly taken, shall
be held in a trust account as provided in section 3.48.665 .
(Ord. 1399 § 2, 1984: Ord. 1076 § 3 (part), 1980: prior code § 6-1.32)
Read the official text at library.municode.com ↗as published Nov 21, 2025our copy taken Aug 21, 2026
Published by the County of Maui through Municode.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.