Last week, the Maui County Council finalized the 2026/2027 Property Tax Rates. Changes were made to both rates and price points for some tiers at a handful of different property tax classifications. The biggest changes were made to non-owner-occupied residential, TVR-STRH, and commercialized residential classifications.
Maui 2026/2027 Property Tax Rates
Here are the updated rates for Maui County in 2026/2027. We’ve noted last year’s rates wherever there were changes, so you can see exactly what’s different. We also note any changes to the tiers. All rates shown below are per $1,000 of assessed value.
Residential Properties
Owner Occupied
- Tier 1: up to $1,300,000 – $1.65 (down from $1.80)
- Tier 2: $1,300,001 to $4,500,000 – $1.80 (down from $2.00)
- Tier 3: more than $4,500,000 – $5.00 (down from $5.75)
Non-Owner Occupied
- Tier 1: up to $1,000,000 – $6.25 (up from $5.87)
- Tier 2: $1,000,001 to $3,000,000 – $9.00 (up from $8.60)
- Tier 3: more than $2,500,000 – $17.00
(Note: the entry point for Tier 3 was lowered from $3,000,000 to $2,500,000)
Commercialized Residential
- Tier 1: up to $1,500,000 – $2.25 (up from $2.00)
- Tier 2: $1,000,001 to $3,000,000 – $3.00 (down from $5.00)
- Tier 3: more than $3,000,000 – $10.00 (up from $8.00)
(Note: Tier 1 changed from up to $1,000,000 to up to $1,500,000 and Tier 2 changed from $1,000,001 to $3,000,000 to $1,500,001 to $3,000,000)
Rental Properties
TVR-STRH (Short-Term Rental Condos and Homes)
- Tier 1: up to $900,000 – $13.00 (up from $12.50)
- Tier 2: $900,001 to $3,000,000 – $15.00 (up from 14.00)
- Tier 3: more than $3,000,000 – $17.00 (up from $15.55)
(Note: Tier 1 was changed from up to $1,000,000 to up to $900,000, and Tier 2 was changed from $1,000,001 to $3,000,000 to $900,001 to $3,000,000)
Long-Term Rental
- Tier 1: up to $1,500,000 – $2.90 (up from $2.95)
- Tier 2: $1,500,001 to $3,000,000 – $5.00
- Tier 3: more than $3,000,000 – $8.50 (up from $8.00)
(Note: Tier 1 changed from up to $1,300,000 to up to $1,500,000. Tier 2 was consequently changed from $1,300,001 to $3,000,000 to $1,500,001 to $3,000,000)
Multi-Unit Properties
Apartment
- $3.50
Tourism & Hospitality
Hotel and Resort
- $11.80
Timeshare
- $14.90 (up from $14.70)
Other Property Types
- Agricultural: $5.74
- Conservation: $6.43
- Commercial: $6.05
- Industrial: $7.05
Property Tax Classification
Sometimes, there is confusion about which classification a property falls under. The County of Maui explains the different property tax classifications, if you are uncertain about what classification your property falls under.
It is also critical to note that the county taxes at the highest and best use. For example, a condo in a vacation rental condo development that is used exclusively as a second home would be taxed at the TVR-STRH rate. The only exceptions are properties receiving home exemptions, long-term rental exemptions, permitted bed and breakfasts, and permitted transient vacation rentals.
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 might be eligible to save on your tax bill.
Available Exemptions:
- Homeowner Exemption: $300,000 reduction on assessed value if Maui is your primary residence
- Long-Term Rental Exemption: $200,000 reduction if you rent your property with a one-year lease or longer
- Combined Exemption: Up to $400,000 total reduction if you have a long-term rental on the same property as your primary residence (like an ohana)
Eligibility:
There are a couple of important points to note about the eligibility requirements for the Homeowner exemption and the long-term rental exemptions. For the homeowner exemption, you must occupy the residence for 270 days of the year, not rent it for any portion of the year, and must file income taxes in the state of Hawaii (with a Maui County Address) for the year prior to the effective date of the exemption. Check out the County’s Homeowner Exemption FAQ for complete details on eligibility.
To be eligible for the Long-term rental exemption, you need to have a signed lease of at least 1 year. Copies of the lease need to be included with the application. You also need to reapply each year if your lease terminates before October 1 of the following assessment year.
Important Deadline Information: The deadline for 2026/2027 exemptions has passed, but don’t worry—if you file by the end of 2026, you’ll be eligible for the 2027/2028 fiscal year.
Get the Forms:
How to Calculate Your Maui Property Bill
If you are purchasing a lower-priced property, calculating your tax bill is a pretty straightforward affair. Your bill is based on your assessed value, any exemptions you qualify for, and the tax rate. The tax rates are per $1,000 dollars of assessed value. If you are eligible for any sort of exemption, you deduct your exemption from the assessed value to determine your taxable value. If there is no exemption, your assessed value is your taxable value. You then divide your taxable value by 1,000, and then multiply that number by your tax rate.
Where it gets more complicated is when the property’s value reaches higher price points. In that scenario, your property may be subject to two or even three different tax rates. Trying to describe this is harder than just running through a few different examples.
Calculation Examples
Example 1: Owner-Occupied Home
| Property Details | Amount |
| Assessed Value | $1,300,000 |
| Homeowner Exemption | $300,000 |
| Taxable Value | $1,000,000 |
| Tax Calculation | |
| Tax Rate (Owner-occupied Tier 1) | $1.65 per $1,000 |
| Calculation | ($1,300,000-$300,000) ÷ 1,000 x $1.65 |
| Annual Tax | $1,650 |
Example 2: Vacation Rental Condo
| Property Details | Amount |
| Assessed Value | $1,500,000 |
| Exemption | None |
| Taxable Value | $1,500,000 |
| Tax Tier | Value Applied | Rate per $1,000 | Tax amount |
| Tier 1 (TVR-STRH) | $900,000 | $13.00 | $11,700 |
| Tier 2 (TVR-STRH) | $600,000 | $15.00 | $9,000 |
| Total Annual Tax | $20,700 |
Calculation Details:
• Tier 1: ($900,000 ÷ 1,000) × $13 = $11,700
• Tier 2: ($600,000 ÷ 1,000) × $15 = $9,000
Example 3: Luxury Second Home
| Property Details | Amount |
| Assessed Value | $4,500,000 |
| Exemption | None |
| Taxable Value | $4,500,000 |
| Tax Tier | Value Applied | Rate per $1,000 | Tax amount |
| Tier 1 (Non-owner occupied) | $1,000,000 | $6.25 | $6,250 |
| Tier 2 (Non-owner occupied) | $1,500,000 | $9.00 | $13,500 |
| Tier 3 (Non-owner occupied) | $2,000,000 | $17.00 | $34,000 |
| Total Annual Tax | $53,750 |
Calculation Details:
- Tier 1: ($1,000,000 ÷ 1,000) × $6.25 = $6,250
- Tier 2: ($1,500,000 ÷ 1,000) × $9.00 = $13,500
- Tier 3: ($2,000,000 ÷ 1,000) × $17.00 = $34,000
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
Here are the key dates you need to know for Maui County property taxes.
When the New Rates Take Effect: The new rates kicked in at the start of the fiscal year on July 1st, 2026. Your first tax bill under the new rates is mailed on July 20th.
When You Pay: Property taxes are split into two payments, which honestly makes it easier to manage:
- First installment: Due in August 2026
- Second installment: Due in February 2027
Assessment Notifications: You should have received notification of your new assessed values back in March 2026. If you didn’t get yours or misplaced it, contact the county.
Assessment Appeals: The window to appeal your assessment for this fiscal year has passed. The deadline to file an appeal is April 9th every year except when the 9th falls on the weekend. Bookmark our complete guide to Maui property tax assessment appeals, if you ever need to file an appeal in the future.
