Maui County Home Exemption & Long-Term Rental Exemption Forms Due by December 31

If you own property in Maui County—whether it’s your primary residence or a long-term rental—now is the time to make sure your tax exemptions are filed. Both the Home Exemption and the Long-Term Rental Exemption applications are due by December 31, 2025. For many Maui homeowners and investment property owners, these exemptions can lead to significant annual tax savings.

Maui County property tax policy incentivizes home ownership and gives tax breaks to investors who rent their properties as long-term rentals. The same property on Maui can have very different property taxes due depending on the use of the property and if exemptions are applied. 

• For a $1 mil home on Maui with the home exemption, expect to pay $1,155 in annual property tax
• For a $1 mil home on Maui with the long-term rental exemption, expect to pay $2,360 in annual property tax
• For a $1 mil home on Maui at the non-owner occupied tax rate, expect to pay $5,870 in annual property tax
• For a $1 mil home on Maui at the short-term rental tax rate, expect to pay $12,500 in annual property tax

If a condominium community allows short-term rentals no "non-owner occupied" rate applies. The property will be taxed as a short-term rental unless receiving the home exemption or long-term rental exemption. 

(This example is for illustration purposes only - verify your property taxes with Maui County Tax office. Maui County assesses each property each year for tax purposes, based on the general historical market and surrounding sales.)

1. Maui County Property Tax Home Exemption

The Home Exemption reduces your taxable assessed value by $300,000 and reclassifies your property into the more favorable Owner-Occupied tax class with a significantly lower tax rate. For properties values up to $1.3 million, the tax rate is $1.65 per $1000 of assessed value after the $300,000 exemption.  

Maui County Real Property Tax Rates 2025-2026

Form for Maui County Home Exemption 2026

Home Exemption Requirements

According to Maui County’s Real Property Assessment Division:

To qualify, homeowners must:

• Own and occupy the property as their principal residence as of January 1, 2026, and live in it more than 270 days per year 
• File a Hawaii Resident Income Tax Return using a Maui County address for the year before the exemption takes effect 
• Not rent out the entire home at any time during the year 
• Ensure property taxes are not delinquent 

Important Deadline

Your Home Exemption claim must be filed by December 31, 2025 to take effect on January 1, 2026
The resulting tax savings will appear on your July 2026 tax bill.

2. Maui County Long-Term Rental Exemption

The Long-Term Rental Exemption provides up to $200,000 in reduced taxable value for qualifying rental units leased to the same tenant for at least 12 consecutive months and qualifying properties are taxed at a lower tax rate.

Maui County Real Property Tax Rates 2025-2026

Form for Maui County Long-Term Rental Exemption 2026

Long-Term Rental Requirements

Per Maui County’s guidelines, you may qualify if:

• Your tenant has a signed lease for 12 consecutive months or longer, with occupancy on January 1, 2026 (month-to-month or six-month leases do not qualify) 
• You file before December 31, 2025 and attach the signed lease agreement 
• Property taxes are not delinquent for more than one year 

Additional Notes

• Owners with an existing Home Exemption on the same parcel may also qualify for a $100,000 long-term rental exemption, while keeping Owner-Occupied classification 
• Renting out a bedroom only does not qualify—exemption applies to full dwelling units, not individual rooms 

3. Important Dates & Timeline for Both Exemptions

Filing Deadline

December 31, 2025 — this applies to both the Home Exemption and the Long-Term Rental Exemption.

When Benefits Begin

• Exemptions take effect: January 1, 2026
• Tax savings appear on: July 2026 property tax bill

4. How to Submit Your Forms

The County recommends submitting your completed forms with ID verification or lease documents via email for fastest processing:

• Home Exemption submissions: [email protected] 
• Long-Term Rental Exemption submissions: [email protected] 

You can also check your exemption status anytime at the Real Property Assessment website.

Submitting your forms well before the deadline ensures peace of mind and maximizes the tax benefits available to you.