Understanding Maui Property Taxes: A Homeowner & Buyer’s Guide for 2026–2027
One of the questions I hear all the time from Maui buyers and homeowners is: “How much are property taxes here?”
The answer is a little more complicated than simply multiplying your purchase price by a tax rate.
Maui County has several different property tax classifications, and your rate depends largely on how the property is being used — whether you live in it as your primary residence, use it as a second home, rent it long-term, operate it as a legal short-term rental, or fall into another classification.
The good news? For many owner-occupants, Maui property taxes remain relatively low — especially when you understand and take advantage of the exemptions available to you.
Here’s a simple breakdown of how it works.
First: How Maui Property Taxes Are Calculated
Maui County property taxes are based on the County’s assessed value, which is not necessarily the same as the price you paid for the property.
The basic calculation looks like this:
Assessed Value – Applicable Exemptions = Net Taxable Value
Your net taxable value is then taxed according to your property classification and the applicable tax rate.
Maui’s rates are expressed as a dollar amount per $1,000 of net taxable assessed value.
Another important distinction: some residential classifications use a tiered tax system. That means you don’t simply apply the highest applicable rate to the entire value of the property. Different portions of the taxable value fall into different tiers.
Owner-Occupied Properties
If you own and occupy your Maui property as your principal residence and meet the County’s requirements, you may qualify for the Home Exemption.
For the 2026–2027 fiscal year, owner-occupied rates are:
Up to $1,500,000: $1.65 per $1,000
$1,500,001–$4,500,000: $1.80 per $1,000
Over $4,500,000: $5.00 per $1,000
Qualifying homeowners also receive a $300,000 Home Exemption, meaning $300,000 is deducted from the property’s assessed value before the tax is calculated.
To qualify, the owner generally must occupy the home for more than 270 days of the calendar year, file a Hawaiʻi resident income tax return using a Maui County address, not rent the entire premises during the year, and remain current on property taxes.
This can make a substantial difference in the annual tax bill.
A Simple Example
Say your Maui home is assessed at $1,000,000 and you qualify for the $300,000 Home Exemption.
$1,000,000 assessed value
– $300,000 exemption
= $700,000 net taxable value
At the Tier 1 owner-occupied rate of $1.65 per $1,000:
$700,000 ÷ 1,000 × $1.65 = approximately $1,155 per year.
That’s one of the reasons understanding Maui’s classifications is so important — the same property can have a very different tax bill depending on how it is used.
Non-Owner-Occupied Properties
If you own a residential property on Maui but don’t use it as your primary residence — for example, a second home that doesn’t qualify under another classification — it may fall under the Non-Owner-Occupied classification.
For 2026–2027:
Up to $1,000,000: $6.25 per $1,000
$1,000,001–$2,500,000: $9.00 per $1,000
Over $2,500,000: $17.00 per $1,000
As you can see, the difference between owner-occupied and non-owner-occupied taxation can be significant, particularly as property values increase.
Long-Term Rentals
Maui County also provides favorable treatment for qualifying properties that are rented to long-term tenants.
For 2026–2027, Long-Term Rental rates are:
Up to $1,500,000: $2.90 per $1,000
$1,500,001–$3,000,000: $5.00 per $1,000
Over $3,000,000: $8.50 per $1,000
A qualifying long-term rental may also receive an exemption of up to $200,000.
Generally, the dwelling must be occupied by the same tenant under a signed lease for 12 consecutive months or longer, and an application with a copy of the signed lease must be submitted to the County.
Interestingly, an owner-occupied property that also has a qualifying separate long-term rental dwelling may potentially receive an additional $100,000 long-term rental exemption while retaining its owner-occupied classification.
For Maui homeowners with an ʻohana or other separate dwelling, this is definitely something worth looking into.
Short-Term Rentals & Vacation Rentals
Legal transient vacation rentals and short-term rental homes fall under the TVR-STRH tax classification.
For 2026–2027:
Up to $900,000: $13.00 per $1,000
$900,001–$3,000,000: $15.00 per $1,000
Over $3,000,000: $17.00 per $1,000
This is considerably higher than the owner-occupied and long-term rental rates.
It’s also important to understand that how a condominium is classified for property tax purposes isn’t necessarily determined solely by how the individual owner personally uses it. Certain properties that legally allow transient occupancy may be classified differently under Maui County’s rules, so buyers should always verify the property’s current tax classification rather than assuming it will be taxed as a typical second home.
Other Maui Property Tax Classifications
Maui County also has separate classifications for properties such as:
Apartment: $3.50 per $1,000
Commercial: $6.05 per $1,000
Industrial: $7.05 per $1,000
Agricultural: $5.74 per $1,000
Conservation: $6.43 per $1,000
Hotel & Resort: $11.80 per $1,000
Time Share: $14.90 per $1,000
There is also a separate Commercialized Residential classification with its own tiered rates.
For most residential buyers and homeowners, however, the classifications you’ll encounter most often are Owner-Occupied, Non-Owner-Occupied, Long-Term Rental and TVR-STRH.
When Are Maui Property Taxes Due?
Maui County’s tax year runs from July 1 through June 30, and property taxes are paid in two installments.
July 20: First-half tax bills are mailed
August 20: First-half payment is due
January 20: Second-half tax bills are mailed
February 20: Second-half payment is due
The County establishes assessed values as of January 1, and assessment notices are typically mailed in March.
Don’t Miss the December 31 Exemption Deadline
This is an important one.
December 31 is generally the deadline for filing exemption claims and ownership documents that will affect the following assessment year.
For example, if you’ve recently purchased a home that will become your principal Maui residence, don’t assume the previous owner’s tax classification or exemption automatically applies to you.
If you qualify for the Home Exemption, you’ll want to make sure your application is filed on time.
The same December 31 application deadline generally applies to the Long-Term Rental Exemption.
What Happens When You Buy a Property?
This is where buyers sometimes get surprised.
The property tax amount shown on a listing reflects the current owner’s situation, which may be completely different from yours.
A seller may have a Home Exemption and an owner-occupied tax rate. A new buyer purchasing the property as a second home may not qualify for either.
Or the reverse could happen: a property currently taxed as non-owner-occupied could eventually receive a much lower owner-occupied rate once the new owner qualifies for the Home Exemption.
That’s why I always recommend looking beyond the current annual tax amount when evaluating the cost of owning a Maui property.
The Bottom Line
Maui property taxes aren’t one-size-fits-all.
Your tax bill depends on the property’s assessed value, its tax classification, how you use the property, and whether you qualify for an exemption.
And because Maui County establishes tax rates annually, the numbers can change from year to year.
If you’re considering buying a home, second home or investment property on Maui — or you’re already a homeowner and aren’t sure whether you’re taking advantage of the correct tax classification or exemption — it’s worth taking a closer look.
A little understanding of Maui’s property tax system can potentially make a big difference in your annual carrying costs.
Tax rates and exemption information above are based on Maui County’s 2026–2027 fiscal-year information. Property tax rules, assessed values, classifications and eligibility requirements can change. Always verify your specific property and circumstances with the County of Maui Real Property Assessment Division or a qualified tax professional.
