Tax-Tier Classifications
Did you know that Maui County property tax rates vary depending on how the property is being used?
For example, let's say there is an owner-occupied single family property assessed at 1.1M and a non-owner occupied property next door also assessed at 1.1M. The owner occupied annual tax bill is only $1,320 and the non-occupied tax bill is $6,730. Understanding property taxes is essential for budgeting and making informed decisions. Our Maui Property Tax Calculator makes it easy to estimate your annual property tax based on current rates. Whether you’re a homeowner, investor, or just exploring real estate opportunities, use this tool to get quick and accurate tax estimates for properties across the island. Simply enter your property’s assessed value or purchase price and the tax classification to see an estimate—no guesswork needed.
Maui County Property Tax Rates
July 1, 2025 to June 30, 2026
| Classification | Tax Rate (per $1,000) |
|---|---|
| Owner-Occupied | |
| Tier 1: Up to $1,300,000 | $1.65 |
| Tier 2: $1,300,001 to $4,500,000 | $1.80 |
| Tier 3: More Than $4,500,000 | $5.75 |
| Non-Owner-Occupied | |
| Tier 1: Up to $1,000,000 | $5.87 |
| Tier 2: $1,000,001 to $3,000,000 | $8.60 |
| Tier 3: More Than $3,000,000 | $17.00 |
| Apartment | $3.50 |
| Hotel and Resort | $11.80 |
| Time Share | $14.70 |
| TVR-STRH | |
| Tier 1: Up to $1,000,000 | $12.50 |
| Tier 2: $1,000,001 to $3,000,000 | $14.00 |
| Tier 3: More Than $3,000,000 | $15.55 |
| Long-Term Rental | |
| Tier 1: Up to $1,300,000 | $2.95 |
| Tier 2: $1,300,001 to $3,000,000 | $5.00 |
| Tier 3: More Than $3,000,000 | $8.50 |
| Agricultural | $5.74 |
| Conservation | $6.43 |
| Commercial | $6.05 |
| Industrial | $7.05 |
| Commercialized Residential | |
| Tier 1: Up to $1,000,000 | $2.00 |
| Tier 2: $1,000,001 to $3,000,000 | $3.00 |
| Tier 3: More Than $3,000,000 | $10.00 |
How does the county evaluate the taxes?
Property size, location, zoning, and improvements.
Recent local sales data.
Computer-assisted mass appraisals are completed by an algorithm (in-person inspections are rare).
Unpermitted work may or may not reflect on the tax records
Appeals: If you disagree with your assessment, you can appeal between March 15 and April 9 with a $75 fee. Evidence, such as appraisals or comparable sales, is required. See county website for appeals. Tax Exemptions and Relief Programs Maui County offers several exemptions to reduce tax burdens:
Homeowner Exemption
Reduction: $300,000 off assessed value.
Eligibility: Primary residence and filed Hawaii state income taxes from Maui.
Long-Term Rental Exemption
Assessment Reduction: $200,000 (or $200,000 + $100,000 for an Ohana that is being rented long term.
Eligibility: 1 dwelling must be your primary residence and the Ohana must have a lease of one year or longer.
Disability Exemption
Reduction: $25,000 off assessed value.
Additional: Severely disabled veterans may qualify for a minimum tax of $150.
See county website for exemptions.
Circuit Breaker Exemption
Eligibility: If property taxes exceed 2% of your income (must already have a homeowner exemption).
Wildfire Impact Properties destroyed in the Lahaina or Upcountry Maui wildfires are eligible for property tax waivers. Rebuilding assessments will reflect the property’s current value. Paying Property Taxes
Due Dates: August 20 and February 20 (extended if on a weekend/holiday).
Payment Methods: Online, by mail, or in person.
Penalties: 10% late fee plus 1% monthly interest on unpaid balances.