Maui Property Taxes, Explained

What are the Maui property tax rates for 2026-2027?

Rates are stated per $1,000 of net taxable assessed value, effective July 1, 2026:

Source: Maui County Real Property Tax Rates.

Why does the same house cost one owner $1,650 a year and another owner $13,000?

Because on Maui, classification matters more than value. Take a $1,000,000 property:

• Owner-occupied: $1,650 a year (and that is before the home exemption reduces your taxable value further)
• Long-term rental: $2,900 a year
• Non-owner-occupied: $6,250 a year
• Short-term rental (TVR-STRH): $13,000 a year

Same house. Same assessed value. Nearly an 8x spread. Maui County is deliberately using the tax code to reward people who live in their homes or rent them long term to residents, and to penalize transient use. If you do not understand which class you land in, you cannot underwrite a Maui purchase.

What is the owner-occupant home exemption and how do I get it?

The home exemption does two things: it puts you in the Owner-occupied class (the cheapest rates on the island by a wide margin), and it subtracts a fixed amount from your assessed value before the tax is calculated. You must own the property, occupy it as your principal home, and file for it. It is not automatic and it does not transfer from the previous owner.

This is the single most common money-losing mistake I see new Maui owners make. They buy, they move in, they never file, and they spend a year or more paying Non-owner-occupied rates on their own house. File it. Details at Maui County Tax Relief Programs.

What is the long-term rental exemption?

If you rent a dwelling to the same tenant for twelve consecutive months or more, you can apply for a long-term rental exemption, which moves the property into the Long-term rental class at $2.90 per $1,000 at the entry tier instead of $6.25 in Non-owner-occupied.

On a $1,000,000 property that is a swing of roughly $3,350 a year, every year. For owners of Minatoya-list condos facing the Bill 9 phase-out, this exemption is a large part of why converting to long-term rental often pencils better than people assume. See the Bill 9 FAQ.

What is the difference between TVR-STRH and Commercialized Residential?

Both involve short-term rental, and the rate difference is enormous, so this distinction is worth understanding.

• Commercialized residential ($2.25 at the entry tier) is your principal residence that also holds a B&B or short-term rental home permit. You live there.
• TVR-STRH ($13.00 at the entry tier) is a property that is not your principal residence and is used for transient rental.

Living in the property is worth roughly $10.75 per $1,000 of assessed value. That is not a rounding error, that is a business model decision.

How is my Maui property actually classified?

Maui County classifies property based on its highest and best use, with exceptions for properties that have been granted a home exemption, a long-term rental exemption, a permitted bed and breakfast, or a permitted transient vacation rental. In other words: the exemptions and permits you hold are what pull you out of the default classification.

Which is another way of saying that the paperwork you file is the single biggest lever you have over your Maui tax bill.

Are Maui property taxes high?

For owner-occupants, no. They are among the lowest effective rates in the United States. At $1.65 per $1,000, a $1.2 million Upcountry home is under $2,000 a year before the exemption. Mainland buyers who come from New Jersey or Texas find that number hard to believe.

For non-resident owners and short-term rentals, yes. Aggressively so, and increasingly by design. Maui's tax structure is a policy statement, and the policy is that housing is for residents.

When are Maui property taxes due?

Maui County bills semi-annually. The first installment covers July through December and is billed in July, due in August. The second covers January through June and is billed in January, due in February. Most owners with a mortgage pay through escrow and never see the bill directly, which is exactly why so many people never notice they are in the wrong class.

How do I find out what class my property is in, and whether it is right?

Send me the address or the TMK. I will pull the current classification, the assessed value, what you are actually paying, and what you would pay in the class you should be in. If there is a gap, I will tell you which form closes it.

(808) 281-9530 or mick@stjohnhawaii.com.