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Tax

Maui Property Tax Rates 2020-2021

The Maui County Real Property Tax Rates have just been released for July 1, 2020 through June 30, 2021, per $1,000 of net taxable assessed valuation, based on a new tiered-rated system.

Owner Occupied

  • $2.51 for Tier 1 (up to $800,000)

  • $2.56 for Tier 2 ($800,001 to $1,500,000)

  • $2.61 for Tier 3 (more than $1,500,000

Non-Owner Occupied

  • $5.45 for Tier 1 (up to $800,000)

  • $6.05 for Tier 2 ($800,001 to $1,500,000)

  • $6.90 for Tier 3 (more than $1,500,000

  • Apartment – $5.55

  • Commercial – $6.29 for all three tiers

  • Industrial – $7.20

  • Agricultural – $5.94

  • Conservation – $6.43

  • Hotel and Resort – $10.70

  • Timeshare – $14.40

  • Short-Term Rental – $11.08 for all three tiers

  • Commercialized Residential – $4.40

Important Dates

  • December 31 – Deadline for filing exemption claims and ownership documents which affect the tax year.

  • August 20 – First half year tax payments due.

  • February20 – Second half year tax payments due.

How are Properties Classified?

  • Maui Properties are classified based upon its highest and best use.

  • Properties receiving homeowner exemptions, condominiums, permitted bed and breakfasts and permitted transient vacation rentals are exceptions.

  • Properties which have been granted a homeowner exemption are classified as Owner Occupied.

  • Condominiums are classified upon consideration of their actual use (Non-Owner Occupied, Commercial, Short Term Rental, Timeshare, Owner Occupied).

  • Properties which have been granted a bed and breakfast permit, a transient vacation rental permit, or a conditional permit to operate a transient vacation rental are classified as Commercialized Residential.

For more information on Classifications please go to https://www.mauicounty.gov/755/Classification-for-Tax-Rate-Purposes

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