Maui County 2025/2026 Property Tax Rates

Maui County 2025/2026 property tax rates have been approved by the County Council, effective July 1, 2025. The Council made changes to both tiers and tax rates across several property tax classifications.  The changes reduced tax rates for the majority of owner-occupied homes. To support a county budget that is still significantly impacted by the Lahaina Fire, higher-value properties and second-home owners face increased rates. Key Takeaways for 2025/2026

• Local Homeowner Relief – Owner-occupied properties saw decreased tax rates on properties priced below $4,500,000.
• A Change in Owner-Occupied Tiers – Owner-occupied tier structure completely redesigned, with the highest tier now starting at $4.5 million instead of $3 million
• Higher Valued Second Homes See Rate Increases – Non-owner-occupied properties over $3 million jump to $17.00 per $1,000, up from $14.00
• Short-Term Rental Adjustments – Property tax rates increased for the top two tiers of vacation rentals.
• Long-Term Rental Changes – The price ranges of the two lowest tiers were modified slightly, and the lowest tier saw a modest drop in rate.
• Effective July 1, 2025 – New rates take effect with the first tax bills mailing July 20, 2025
• Assessment Reality – Despite some rate reductions, many property owners may see higher bills due to increased property assessments

Maui 2025/2026 Property Tax Rates

Here are the updated rates for Maui County in 2025/2026. If there is any change in rates, last year’s rates are noted for reference. All rates shown below are per $1,000 of assessed value.

Residential Properties

Owner Occupied

• Tier 1: up to $1,300,000 – $1.65 (formerly $1.80)
• Tier 2: $1,300,001 to $4,500,000 – $1.80 (formerly $2.00)
• Tier 3: more than $4,500,000 – $5.75 (formerly $3.25)

Non-Owner Occupied

• Tier 1: up to $1,000,000 – $5.87
• Tier 2: $1,000,001 to $3,000,000 – $8.60 (formerly $8.50)
• Tier 3: more than $3,000,000 – $17.00 (formerly $15.00)

Commercialized Residential

• Tier 1: up to $1,000,000 – $2.00 (formerly $4.00)
• Tier 2: $1,000,001 to $3,000,000 – $3.00 (formerly $5.00)
• Tier 3: more than $3,000,000 – $10.00 (formerly $8.00)

Multi-Unit Properties

Apartment

• $3.50

Tourism & Hospitality

Hotel and Resort

• $11.80

Timeshare

• $14.70

Rental Properties

TVR-STRH (short-term rental condos and homes)

• Tier 1: up to $1,000,000 – $12.50
• Tier 2: $1,000,001 to $3,000,000 – $14.00 (formerly $13.50)
• Tier 3: more than $3,000,000 – $15.55 (formerly $15.00)

Long-Term Rental

• Tier 1: up to $1,300,000 – $2.95 (formerly $3.00)
• Tier 2: $1,300,001 to $3,000,000 – $5.00
• Tier 3: more than $3,000,000 – $8.50 (formerly $8.00)

Other Property Types

• Agricultural: $5.74
• Conservation: $6.43
• Commercial: $6.05
• Industrial: $7.05

Property Classification Explanation

Understanding how your property is classified is critical for determining which tax rate applies to you. Maui County classifies properties based on their highest and best use, but several exceptions can significantly impact your tax rate.

How Properties Are Classified

Property classification is determined by the property’s highest and best use under current zoning and market conditions. However, properties receiving home exemptions, long-term rental exemptions, permitted bed and breakfasts, and permitted transient vacation rentals are exceptions to this rule and may qualify for different classifications based on their actual use. Check the county’s property type classifications page for detailed definitions if you’re unsure about your property’s correct classification.

Maui Homeowner and Long Term Rental Exemptions

If you have a primary residence on Maui or own a property that you rent long term, you may be eligible to reduce your tax bill. Under the homeowner (primary residence) exemption, residents are eligible for a $200,000 reduction on their assessed value. The long-term rental exemption also provides a $200,000 reduction on the assessed value if your tenant has a one-year lease or longer. If you have a long-term rental on the same property as your primary residence, you may be eligible for a $300,000 total reduction on your assessed value. The deadline to file for the homeowner or long-term rental exemptions for the 2025/2026 fiscal year has passed. If you file by the end of 2025, you would be eligible for the exemption and tax rate for the 2026/2027 fiscal year. Here is the link to the Long Term Rental Exemption and the Home Owner Exemption forms. As noted above, the rules for eligibility for the homeowner exemption can be confusing. It is worth reading the county Exemption FAQ to better understand eligibility requirements.

How to Calculate Your Property Tax

Calculating your Maui County property tax is straightforward once you understand the basic formula. Your final tax bill depends on three key factors: your property’s assessed value, any applicable exemptions, and your property’s tax classification rate(s). The trickiest calculation is that for higher-priced properties, you can be assessed across multiple tiers.  Properties spanning multiple tiers will have different rates applied to each portion. For example, an owner-occupied home worth $1,500,000 would pay $1.65 per $1,000 on the first $1,300,000 and $1.80 per $1,000 on the remaining $200,000.

Calculation Examples

Important Note

Your actual tax bill will be split into two payments: the first half due in August and the second half due in February.

Maui Property Tax Notable Dates

The new rates go into effect at the start of the new fiscal year on July 1st, 2025. Property taxes are due in two separate installments. The first installment is due in August 2025, with the second installment in February 2026. Owners should have received notification of their new assessed values in March of 2025. Anecdotally, the county increased assessed values for a significant number of properties around the island. In some cases, the increase in assessments was substantial.