Maui Property Tax Guide: Essential Insights for Homeowners & Buyers

Owning property comes with its share of ongoing costs: maintenance, utilities, and, of course, property taxes. While I prefer to write about beautiful properties or great Maui outdoor activities, prospective property buyers should know about Maui property tax expenses and resources.

This post covers the various tax rates for homes and condominiums, tax assessments, potential tax exemption, and various county of Maui property tax resources. By the end, you’ll be a bona fide expert on Maui property tax. Let’s dig in!

Key Takeaways:

• Property Tax Rates: Maui’s property tax rates differ by property type and use, with additional tax tiers based on assessed value.
• Assessment and Appeals: Property values are assessed based on various factors. Owners can appeal assessments with supporting evidence.
• Exemptions and Relief: Maui offers tax exemptions for homeowners, seniors, veterans, and charitable organizations, each with specific eligibility requirements.
• Wildfire Impact: The county provides financial relief to those who lost their residence in the fire through property tax waivers.
• Payment and Resources: Taxes are due in August and February. Late payments incur penalties. Maui County provides several online resources, covering everything from frequently asked questions to online payments to specific tax records for individual properties.

Understanding 6 Maui Property Tax Rates for Homes and Condos

Maui County’s property tax rates vary significantly by property type, use, and value. This post focuses on the rates relevant to home and condo owners. For a complete breakdown of current rates, visit the official 2024–2025 Maui County Property Tax Rates page.

Owner-Occupied Tax Rates

The lowest tax rate on Maui is for owner-occupied homes and condominiums. The rate ranges from $1.80 to $3.25 per $1,000 assessed value.

The $1.80 rate is for houses or condos with an assessed value of $1,000,000 or below, and the $3.25 rate is for homes or condos with an assessed value of over $3,000,000. The rate for homes assessed from $1,000,001 to $3,000,000 is $2.00 per $1,000 of assessed value.

The owner-occupied tax rates aren’t just the lowest rates in Maui; they are lower than the property tax rates for most municipalities throughout the country.

Assessed Value	Tax Rate (per $1,000 assessed value)
$1,000,000 or below	$1.80
$1,000,001 to $3,000,000	$2.00
Over $3,000,000	$3.25

Eligibility for owner-occupied tax rates depends on qualifying for the county homeowner tax exemption (more on that when we discuss tax exemptions below). The first component of obtaining the homeowner exemption is that the home or condo is your primary residence.

However, it is essential to note that you must also have filed Hawaii State Income Tax with a reported address in the county of Maui. This important distinction impacts people relocating to Maui with plans to make it their primary residence.

Non-Owner Occupied Tax Rates

If you own a home or condo that is not your primary residence, a long-term rental, a short-term rental, or eligible to be a short-term rental, it would qualify for the non-owner-occupied tax rate.

The tax rates for non-owner occupied homes and condos are tiered like owner-occupied properties. However, the tiers are different.

For the 2024-2025 fiscal year, non-owner occupied properties under $1,000,000 have a tax rate of $5.87 per $1,000 of assessed value. The rate for non-owner occupied properties between $1,000,000 and $4,500,000 is $8.50 per $1,000 of assessed value. The tax rate for non-owner occupied homes or condos assessed above $4,500,000 is $14 per 1,000 of value.

Assessed Value	Tax Rate (per $1,000 assessed value)
Under $1,000,000	$5.87
$1,000,000 to $4,500,000	$8.50
Over $4,500,000	$14.00

Short-Term Rental

If you own a condo or a home used as a short-term rental, you would fall into one of the short-term rental property tax tiers. It is important to note that if you own a condo in a development that allows for short-term rentals, you don’t rent it and aren’t eligible to claim a homeowner’s exemption; you will be taxed at one of the short-term rental rates.

The county of Maui taxes you at the highest and best use for your property unless you can claim an exemption. Short-term rentals have the highest tax rates of any tax classification on Maui.

Assessed Value	Tax Rate (per $1,000 assessed value)
Up to $1,000,000	$12.50
$1,000,001 to $3,000,000	$13.50
Over $3,000,000	$15.00

Condos with an assessed value of up to $1,000,000 are taxed at $12.50 per $1,000 of assessed value. Condos assessed between $1,000,001 and $3,000,000 have a tax rate of $13.50 per $1,000 of assessed value. The tax rate over $3,000,000 is $15 per $1,000 assessed value.

Long-Term Rental Tax Rates

Maui lacks a sufficient number of long-term rentals to meet local demands. The county offers favorable tax rates to incent long-term rentals. You must be granted a long-term rental exemption to be eligible for long-term rental tax rates (more on long-term rental exemptions below).

Long-term rental rates are tiered.

Assessed Value	Tax Rate (per $1,000 assessed value)
$1,000,000 or below	$3.00
$1,000,001 to $3,000,000	$5.00
Over $3,000,000	$8.00

Tier 1 is $1,000,000 or below with a rate of $3.00 per $1,000 of assessed value. Tier 2 is between $1,000,001 to $3,000,000 with a rate of $5.00 per $1,000 of assessed value.

Tier 3 is for properties assessed for more than $3,000,000. The rate for tier 3 is $8.00 per $1,000 of assessed value.

Commercialized Residential Tax Rates

Very few Maui property owners fall into this tax classification. It is for owners who use their home as their primary residence but also have a bed and breakfast permit, transient vacation rental permit, or use the property as a short-term rental home.

Before this fiscal year, homes in this category only fell under a single tax tier. This year, it has been separated into three tiers.

Assessed Value	Tax Rate (per $1,000 assessed value)
$1,000,000 or below	$4.00
$1,000,001 to $3,000,000	$5.00
Over $3,000,000	$8.00

Homes in tier 1 have a value of $1,000,000 or below and a tax rate of $4.00 per $1,000 of assessed value.

Tier 2 homes have an assessed value between $1,000,001 and $3,000,000 and a rate of $5.00 per $1,000 of assessed value. Tier 3 is for homes with an assessed value of $3,000,001 and above and a rate of $8.00 per $1,000 of assessed value.

Agricultural Property Tax Rates

Most homes on Maui with acreage are located on lots with agricultural zoning. Owning ag-zoned land in and of itself does not mean you will qualify for agricultural tax rates. You need to be engaged in legitimate agriculture.

Fruit trees for personal use or a solitary horse grazing in the backyard isn’t sufficient. The agricultural use assessment FAQ goes into more detail on eligibility criteria.

The agricultural tax rate is not where farmers and ranchers typically generate savings. The rate for this fiscal year is $5.74 per $1,000 of assessed value. The savings come with how the county assesses ag land. Land used for agriculture is assessed at a much lower value than comparable land not used for ag.

It is also worth noting that the whole property won’t be taxed at agricultural tax rates if there is a residential component to a farm. It is just the areas of the property where agricultural activities are occurring.

For example, if you own a five-acre farm in Haiku and qualify for a homeowner exemption, the county would tax the home and an acre of the surrounding land at the owner-occupied rate and the remaining four acres you farm at an agricultural rate.

How Maui County Assesses Property Values

Ever wonder how Maui County determines your property’s value? It’s not just a random number pulled out of thin air. The Real Property Assessment Division takes a close look at a variety of factors to come up with your assessment. Assessed values are recalculated annually, and new assessed values are submitted to property owners every March.

Factors That Influence Property Assessments

How does the County of Maui determine your property’s taxable value? It’s not a random number – it’s a calculated estimate based on multiple physical, locational, and market factors.

The Real Property Assessment Division uses a Computer-Assisted Mass Appraisal (CAMA) system to assess thousands of properties annually. Here’s a breakdown of what goes into that valuation:

• Property Features and Condition: The assessor reviews the square footage, bedroom and bathroom count, lot size, and any additions or improvements, such as pools, solar panels, or detached dwellings. New construction or extensive remodeling may trigger updated valuations.
• Location and Neighborhood: Properties with ocean views, proximity to beaches, or situated in popular neighborhoods like Wailea or Lahaina often receive higher valuations due to desirability and market trends.
• Zoning and Land Use Classification: Your parcel’s zoning – whether residential, commercial, or agricultural – directly influences its tax class and value. Properties restricted by conservation easements or environmental regulations may be assessed differently.
• Recent Comparable Sales (“Comps”): The County looks at sales of similar homes in your area to gauge fair market value. A spike in recent home sales can push assessed values upward, even without changes to your property.
• Permits and Records: The County monitors building permits and real estate listings for indications of home improvements. If you’ve remodeled your kitchen, added a lanai, or enclosed a garage, expect the County to take notice.
• Inspections (When Applicable): While in-person inspections are uncommon due to staffing limits, they do occur for newly built homes, major renovations and questionable or conflicting property records. Most valuations are done remotely using aerial imagery, MLS data, and tax records.

Together, these factors contribute to your annual assessed value – the foundation for calculating your Maui property tax bill. If you believe your assessment is too high, you can file an appeal (details in the next section), but be prepared with strong evidence like a recent appraisal or sales comparison.

Appealing Your Property Assessment

What if you disagree with your Maui property tax assessment? Property owners have the right to appeal, but there’s a strict and brief window to do so.

Each year, Maui County sends out property assessment notices around March 15, and the deadline to file an appeal typically falls on April 9. If that date lands on a weekend or holiday, it’s extended to the next business day. As of May 2025, this year’s appeal window has closed, but if you believe your property was incorrectly assessed, it’s wise to start preparing now for next year’s appeal period.

To file your appeal:

• Submit your request to the Real Property Assessment Division.
• Include the $75 appeal fee (refundable if the Board of Review rules in your favor).
• Provide solid evidence, such as a recent appraisal, comparable sales data and documentation of property defects or inaccuracies

Note: Simply believing your home is overvalued isn’t enough – most appeals fail due to lack of substantive proof.

Even if you file an appeal, you’re still required to pay your property tax bill by the due dates. Late payments result in penalties and interest, regardless of the appeal’s outcome.

Pro Tip: If you plan to appeal next year, start preparing your evidence early. You can learn more or verify the latest dates on the Maui County Real Property Assessment Division site.

Property Tax Exemptions and Relief Programs in Maui County: 4 Key Programs

Property taxes can be a burden, especially if you’re on a fixed income or dealing with unexpected expenses. However, Maui County offers several exemptions and relief programs that could help lower tax bills.

Homeowner Exemption

If you own and live in your home or condo in Maui, you may be eligible for the homeowner exemption. This exemption can reduce the taxable value of your property by $200,000, which can make a nice difference in your tax bill. As mentioned above, being eligible for the exemption means you will qualify for the owner-occupied rate.

You must apply with the Real Property Assessment Division by December 31st of the preceding tax year to qualify.To qualify for the 2026-2027 tax year, your application must be submitted by December 31, 2025.

Again, you must have filed State of Hawaii income taxes from a Maui County address the year before the exemption’s effective date.

Partial returns or out-of-state resident returns do not qualify. Late on your property taxes will also make you ineligible for the homeowner exemption.

Long-Term Rental Exemption

If you have long-term tenants with a one-year or longer lease, you may be eligible to file for a Long-Term Rental Exemption. This exemption deducts $200,000 from your assessed value.

If you have a long-term rental on a property that already receives a homeowner exemption, the long-term rental exemption is $100,000 from the assessed value. That means a homeowner with a long-term rental on the same property can get a reduction of $300,000 total from their assessed value.

Disability Exemption

If you’re dealing with a disabling condition that keeps you out of work, consider applying for the disability exemption. The disability exemption can take $25,000 off your assessed value.

The county of Maui also offers an exemption for severely disabled veterans. This exemption can result in a minimum tax of $150.

Circuit Breaker Exemption

If you are already receiving a homeowner exemption, but your Maui property tax bill still exceeds 2% of your income, you may be eligible to file for a Circuit Breaker Exemption.

Forms and applications for the Circuit Breaker Exemption are available through the county between August 1 and December 31, 2025. These exemptions apply to the 2026–2027 fiscal year, so eligible homeowners should plan ahead to ensure timely submission.

Impact of the Maui Wildfire Disaster on Property Taxes

The devastating wildfires that struck Maui in August 2023 led to the destruction of over 2,200 structures, significantly affecting communities in Lahaina, Upcountry, and Kihei. In response, Maui County implemented several property tax relief measures to support affected property owners.

Property Tax Relief Measures

• Tax Exemptions for Destroyed Properties: For the fiscal year 2024-2025, Maui County waived property taxes for improved properties that were completely destroyed by the wildfires.
• Long-Term Rental Exemptions: Property owners who rented their units to wildfire-displaced individuals for terms of six months or longer were eligible for significant property tax exemptions. For instance, those who extended leases for at least six months could qualify for a $200,000 exemption for the fiscal year starting July 1, 2025.
• Legislative Actions: Bills such as Bill 95 (2023) were introduced to provide property tax relief to properties destroyed or rendered uninhabitable by the wildfires, including incentives for hotels and short-term rentals to house displaced residents.

Ongoing Rebuilding and Assessment

As rebuilding efforts continue, the Real Property Assessment Division works with property owners to ensure that assessments accurately reflect the current state of their properties. This collaborative approach aims to prevent undue financial burdens during the recovery process.

Additional Resources

For the most up-to-date information on property tax relief programs and rebuilding assistance, property owners are encouraged to visit the Maui County Real Property Assessment Division and Maui Nui Strong websites.

Paying Your Maui Property Taxes

Paying your property taxes may not be the most exciting task on your to-do list, but it’s important. Fortunately, Maui County offers several options to make the process as painless as possible.

Payment Methods

You can pay your property taxes online, by mail, or at the Real Property Tax Division office. You can use the county’s online payment portal if you prefer the convenience of online payments.

But if you’d rather pay by mail or in person, that’s an option, too. Make sure you allow enough time for your payment to be processed before the due date.

Due Dates

Regarding due dates, it’s important to know when your property taxes are due. In Maui County, property taxes are due in two installments yearly – the first on August 20th and the second on February 20th.

If those dates fall on a weekend or holiday, the due date is extended to the next business day. But don’t wait until the last minute. Late payments can lead to fines, interest payments, and loss of eligibility for county exemptions.

Penalties for Late Payments

Speaking of late fees, if you don’t pay your property taxes by the due date, you’ll be hit with a 10% penalty on the delinquent amount. And that’s not all – interest will also accrue on the unpaid balance at 1% per month.

Accessing Maui Property Tax Information and Resources

Whether through county websites or by speaking directly with Real Property Tax division employees, Maui County offers several resources to help you stay informed and on top of your tax obligations.

Contacting the Real Property Tax Division

Do you have questions about your property taxes? The folks over at the Real Property Tax Division are ready to assist. Give them a call at (808) 270-7297 or shoot an email to rpa@mauicounty.gov.

Their office is located at 70 E. Kaahumanu Avenue, Suite A-16, Kahului, HI 96732, is open Monday through Friday from 8:00 AM to 4:00 PM.

5 Simple Steps: How To Access Maui Property Tax Records and Maps

Accessing property assessment records and maps is essential for anyone interested in buying or selling real estate in Maui. These records provide valuable information about assessed values, ownership history, and geographic details, helping you make informed decisions. Here’s a step-by-step guide on how to access these records:

Step 1: Visit the Maui County Real Property Tax Assessment Website

Start by navigating to the Maui County Real Property Assessment Division’s official website. This website is the primary resource for accessing property assessment records and maps.

Step 2: Search for Property Records

Once on the website, look for the search records link at the top of the page. From the search records page, you can search for property records using three criteria:

• Parcel Number: If you know the parcel number, enter it directly into the search tool.
• Owner’s Name: You can search by the current property owner’s name.
• Address: Enter the property address to find the corresponding records.

Step 3: Accessing Assessment Records

After you enter your search criteria, the system will display a list of properties that match your input. Click on the desired property to view detailed assessment records, including:

• Property Value: Current assessed value of the property.
• Land and Building Details: Information about the land size, building specifications, and improvements.
• Ownership History: A record of past and present owners.

It is important to note that the building records on the county tax site do not always reflect permitted improvements for a property. Unpermitted improvements can show up on county tax records.

Step 4: Viewing Property Maps

Maui County’s website also offers maps of the Geographic Information System (GIS). To access these maps:

• Look for a map link under the parcel information on the property assessment page.
• Use the interactive map tool to view approximate property boundaries, zoning information, state land use districts, flood zones, satellite imagery, and more.
• You can zoom in and out and switch between map layers for more specific information.

Step 5: Requesting Additional Information

You can contact the Maui County Real Property Assessment Division directly if you need more detailed or specific information unavailable online. They can provide additional records, answer questions, and offer further assistance. Maui County Real Property Assessment Division.

Where to Find Answers About Your property Tax Bill

If you have a question about property taxes, chances are you’re not the only one. The Real Property Tax Division website includes a frequently asked questions (FAQ) section.

The FAQ section contains everything from property tax rates to appealing your bill. If you have questions about paying fees or seeking an exemption, this is where you should start.

Can’t find what you need in the FAQ section? Contacting the Real Property Tax Division might be your next best step. They’re available to clarify anything confusing about property taxes so that you’re equipped with all the necessary information for making wise choices regarding your property.

Maui Property Tax: Final Thoughts

Maui property tax might not be the most thrilling subject, but it’s one every homeowner, buyer, or investor should understand. Whether you’re managing an oceanfront villa or a cozy Upcountry retreat, knowing how your taxes are assessed – and when you might qualify for exemptions – can make a real difference.

Stay informed, stay timely, and take advantage of the county’s relief programs when they apply. Understanding the system is the first step toward making smart, confident decisions about your property.

Questions About Maui Real Estate?

While we always recommend reaching out to the Maui County Real Property Tax Division for specific tax-related inquiries, we’re here to help with everything else. Whether you’re exploring buying, selling, or investing, the Maui Real Estate Team is just a message away. Contact us today and start by learning more about different areas of Maui you can buy your new home.