Real Property Tax Rates for Maui County 2024-2025

Buyer Heidi Dollinger June 2, 2024

Maui County's real property tax rates for fiscal year commencing July 1, 2024 and running through June 30, 2025 have been approved by the Maui County Council.  

Property is classified based on its highest and best use. Properties receiving home exemptions, long-term rental exemptions, condominiums, permitted bed and breakfasts and permitted transient vacation rental homes are exceptions. Condominiums are classified upon consideration of their actual use — Non-owner-occupied, Commercial, Short-term/Vacation rental, Long-term rental (new classification), Timeshare, or Owner-occupied.  To receive the owner-occupied and long-term rental tax rates, owners need to fill out and file the appropriate forms with Maui County by December 31.

The property tax rates for fiscal 2024 are as follows and are per $1,000 of net taxable assessed valuation: 

Classification (and property valuation, if applicable):

Owner-occupied
Tier 1: up to $1,000,000: $1.80
Tier 2: $1,000,001 to $3,000,000: $2.00
Tier 3: more than $3,000,000: $3.25

Non-owner-occupied
Tier 1: up to $1,000,000: $5.87
Tier 2: $1,000,001 to $3,000,000: $8.50
Tier 3: more than $3,000,000: $14.00

Apartment: $3.50

Hotel and resort: $11.75

Time share: $14.60

TVR-Short-term rental 
Tier 1: up to $1,000,000: $12.50
Tier 2: $1,000,001 to $3,000,000: $13.50
Tier 3: more than $3,000,000: $15.00

Long-term rental
Tier 1: up to $1,000,000: $3.00
Tier 2: $1,000,001 to $3,000,000: $5.00
Tier 3: more than $3,000,000: $8.00

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

Commercialized residential
Tier 1: up to $1,000,000: $4.00
Tier 2; $1,000,001 to $3,000,000: $5.00
Tier 3: more than $3,000,000: $8.00

 

Dates to Remember

  • July 1—Tax year commences. Taxes are calculated based upon January 1 assessed values and fiscal year tax rates.

  • July 20 — First half of fiscal year tax bills mailed.

  • August 20 — First half of fiscal year tax payments due.

  • September 1 — Deadline for filing dedication petitions.

  • December 1 — Condominium AOAO use declaration.

  • December 31 — Deadline for filing circuit breaker applications for the next fiscal year.

  • December 31 — Deadline for filing exemption claims and ownership documents.

  • January 1 — Assessed values established for use during the next tax year.

  • January 20 — Second half of fiscal year tax bills mailed.

  • February 20 — Second half of fiscal year tax bills due.

  • March 15 — Assessment notices mailed.

  • April 9 — Deadline for filing appeals.

  • May 1 — Certified assessments forwarded to the County Council for budget purposes.

  • June 20 — Tax rates established by the County Council

 

 


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