Maui Property Tax Rates: Classes, Exemptions, and Due Dates

Maui property tax rates for fiscal year 2026 (July 1, 2025 through June 30, 2026) run from $1.70 per $1,000 of net taxable value for lower-valued owner-occupied homes up to $15.00 per $1,000 for the highest-value short-term vacation rentals. What you actually pay depends on three things: how the county classifies your parcel, what it’s assessed at, and which exemptions you’ve filed for.¹

FY 2026 Rates by Classification

The Maui County Council sets rates each year during budget deliberations. Several classifications now use tiered rates that step up as assessed value rises; the rest are flat. All figures below are per $1,000 of net taxable assessed value.²

Owner-Occupied

First $1,300,000: $1.70
$1,300,001 to $3,000,000: $1.90
Above $3,000,000: $3.10

These are the lowest rates in the county and are available only to homes where the owner has filed and been granted a home exemption. Own the home but never filed? The county defaults you to non-owner-occupied.

Non-Owner-Occupied

First $1,000,000: $5.87
$1,000,001 to $3,000,000: $8.50
Above $3,000,000: $14.00

This is where second homes and vacant residential parcels usually land when they don’t fit any other residential or visitor-accommodation category.

Long-Term Rental

First $1,300,000: $3.00
$1,300,001 to $3,000,000: $5.00
Above $3,000,000: $8.00

To qualify, the unit must be leased to the same tenant for twelve consecutive months or more, and you must have the long-term rental exemption granted.

Short-Term Rental (TVR-STRH)

First $1,000,000: $12.50
$1,000,001 to $3,000,000: $13.50
Above $3,000,000: $15.00

Commercialized Residential

For an owner’s principal home that also operates under a bed-and-breakfast or short-term rental permit:

First $1,000,000: $4.00
$1,000,001 to $3,000,000: $5.00
Above $3,000,000: $8.00

Flat-Rate Categories

Hotel and Resort: $11.75
Time Share: $14.60
Apartment: $3.50
Commercial: $6.05
Industrial: $7.05
Agricultural: $5.74
Conservation: $6.43

Agricultural and Conservation classifications carry separate eligibility rules; the Agricultural rate, in particular, requires active farming or ranching and a 10-year or 20-year dedication with rollback taxes if you break the commitment early.³

How Your Classification Gets Decided

Maui County Code 3.48.305 tells the Real Property Assessment Division to classify every parcel by its highest and best use, and the review happens annually.¹ The twelve categories are Owner-Occupied, Non-Owner-Occupied, Apartment, Hotel and Resort, Time Share, Short-Term Rental (TVR-STRH), Long-Term Rental, Commercialized Residential, Agricultural, Conservation, Commercial, and Industrial.

A change in how you use the property can shift the category, and the swing between categories is enormous. Getting a short-term rental permit for what used to be your home can move it out of owner-occupied (starting at $1.70) and into short-term rental territory above $12.00, without the value changing at all. Read your assessment notice line by line when it arrives; a wrong classification is one of the more expensive errors the county can put on your bill.

Exemptions That Cut Your Taxable Value

Home Exemption

If you own and occupy the property as your principal home, the home exemption subtracts $200,000 directly from assessed value before the rate is applied. On a home assessed at $900,000, you’re taxed on $700,000.⁴ The filing deadline shown on the county’s online portal is June 30, 2026.⁵ Miss it and you forfeit the exemption for the following assessment year, and the property can drop into non-owner-occupied at a much higher rate.

Long-Term Rental Exemption

A dwelling leased to the same tenant for twelve consecutive months or longer can qualify for an exemption of up to $200,000. If you already have a home exemption and also rent out a separate unit on the same parcel, you can add a $100,000 long-term rental exemption while keeping owner-occupied classification on the main home.⁶

Disability and Blindness

Owners with a total service-connected disability or who are legally blind may qualify for larger exemptions on top of the standard $200,000. These have a separate filing deadline of December 31 for the following assessment year and require documentation from the VA or a medical provider.

Circuit Breaker Credit

Homeowners who qualify for the home exemption and whose property taxes exceed 2% of gross income may qualify for a circuit breaker credit. Applications run August 1 through December 31 each year and require IRS tax account and return transcripts.⁷

Working Out an Actual Bill

Take the gross assessed value, subtract any exemptions, divide by 1,000, and apply the rate. For tiered classifications, the value is split across brackets and each slice is taxed at its own rate.

Consider an owner-occupied home assessed at $2,000,000 with the $200,000 home exemption. Net taxable value is $1,800,000. The first $1,300,000 is taxed at $1.70 per $1,000 ($2,210); the remaining $500,000 is taxed at $1.90 per $1,000 ($950). Annual bill: $3,160.²

Now take the same property with no home exemption on file, so it defaults to non-owner-occupied. The full $2,000,000 is taxable: $1,000,000 at $5.87 ($5,870) and $1,000,000 at $8.50 ($8,500), totaling $14,370. Same house, more than four times the bill.

Key Dates

Assessment notices are mailed by March 15, listing the assessed value, exemptions, net taxable value, and classification the county has assigned you.⁸⁹¹⁰ The strongest grounds are overvaluation (the assessed figure exceeds market value by more than 20%), non-uniform treatment, wrongly denied exemption or circuit breaker credit, or illegality; overvaluation appeals need real evidence such as comparable sales or an appraisal.¹¹

Taxes are paid in two installments: the first half is due August 20 and the second half is due February 20.¹² Payment can be made online through the county’s RPT Point & Pay portal by credit card, debit card, or electronic check, or by mail or in person.¹³

Late Payment Penalties

Any amount unpaid after the due date is hit with a 10% penalty immediately. On top of that, 1% interest accrues per month (or any fraction of a month) on the delinquent tax and penalty combined. On a $5,000 installment, that’s $500 the day after the deadline, with monthly interest layered on until it’s paid.¹⁴ Extended delinquency can eventually lead to a tax sale of the property.¹⁵

1
Maui County, HI – Official Website. Real Property Tax Rates
2
County of Maui. FY 2026 Appendix B Rates and Fees
3
Maui County, Hawaii. Frequently Asked Questions – Real Property Tax – Agricultural Use Assessment
4
County of Maui. Maui County Code 3.48.450 – Homes – Standards for Valuation
5
Maui Smart File. Claim for Home Exemption
6
Maui County. Real Property Tax – Long-Term Rental Classification and Exemption
7
Maui County, HI – Official Website. Tax Relief Programs
8
Maui County, HI – Official Website. Assessed Values
9
Maui Recovers. 2026 Real Property Assessment Notices to Be Mailed by March 15 – Deadline to Appeal Is April 9
10
County of Maui. Board of Review Appeal Instructions and Form
11
County of Maui. Board of Review Real Property Assessment Appeal
12
Maui County, HI – Official Website. Dates to Remember
13
Maui County, HI – Official Website. Electronic Payment Options
14
Maui County, HI – Official Website. Real Property Tax Payments
15
Maui County. Frequently Asked Questions – Real Property Tax – Tax Sale