Maui Property Taxes Fiscal Year July 1, 2024-June 30, 2025
Changes: Classifications & Rates

Each year, Maui County does two things: assesses the value of the property AND sets new rates for the upcoming fiscal year, which runs from July 1st-June 30th.  The Maui County Council has proposed the rates below for 2024-2025 as well as a summary of how they've changed over the years.

Maui County Property Tax Rates 2024 vs Prior Years

Rates are per $1000 of assessed value.  In 2020, the County introduced a new Tiered assessment.  Prior to that, there was a flat rate per the classification.

Classification	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015
Owner Occupied	$1.80-3.25	$1.90-2.75

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MAUI VACATION RENTAL (TRANSIENT ACCOMMODATIONS) & SHORT TERM RENTAL UPDATE: MAY 2024

Maui, like many places around the US that are popular vacation destinations, has grappled with affordable housing and workforce housing for decades. The wildfire that swept through Lahaina town on August 8, 2023 has highlighted the critical need for affordable housing in Maui County.

Since the fire, the Hawaii State Legislature passed SB2919 on May 2, 2024.  It was signed into law by Governor Josh Green on May 4, 2024. 

Per the governor's website,  "By addressing the issue of illegal short-term rentals, SB 2919 aims to alleviate Hawaiʻi’s housing crisis and increase housing levels throughout the state. This bill provides counties with home rule authority to see

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Update May 15, 2024
The rates have been finalized by the county council with some changes:  Read Maui Property Tax Rates 2024-2025

Maui Property Taxes: What is proposed for this year?

Each year the county council reviews the proposed budget and sets property tax rates for the fiscal year (July 1, 2024-June 30, 2025)

This year, the Mayor of Maui County has proposed increases to the Owner Occupant Rate, Residential Rate (real property improved with a dwelling, as defined in the comprehensive zoning ordinance, that would not be classified as “owner-occupied”, “hotel and resort”, “time share”, “short-term rental”, “commercial”, “industrial” or “commercialized residential”), Short Term Rental Rate.

There are no proposed changes to the Long Term

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Maui Property Taxes Fiscal Year July 1, 2023-June 30, 2024
Changes: Classifications & Rates

Each year, Maui County does two things: assesses the value of the property AND sets new rates for the upcoming fiscal year, which runs from July 1st-June 30th.  Below is a snapshot of the new Maui County Property Tax Rates for 2023-2024 as well as a summary of how they've changed over the years.

How do you calculate your property taxes given the new tiered system?

Fidelity National Title put together this helpful video when the new tiered system was introduced in 2020.  Note the tier amounts have changed in 2022 from prior years.

Maui County Property Tax Rates 2023 vs Prior Years

Rates are per $1000 of assessed value.  In 2020, the County introduced a

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MAUI VACATION RENTAL (TRANSIENT ACCOMMODATIONS) & SHORT TERM RENTAL FAQs

May 7, 2024

Since this post there have been significant changes and proposed changes in Maui County and the State of Hawaii with regard to short term rentals.  Read the updated post: May, 2024

Original Post Follows

This is an update to a post I wrote in 2017.  Since writing that post, there have been updates to the county code and new legislative proposals affecting short-term rentals.  Maui, like many places around the US that are popular vacation destinations, has grappled with affordable housing and workforce housing.  In 2022, a moratorium was passed on the approval of new transient accommodations, as well as the implementation of a new long-term rental tax category

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Maui Property Taxes Fiscal Year 2023 (July 1 2022- June 30, 2023)
Changes: Classifications & Rates

Each year, Maui County does two things: assesses the value of the property AND sets new rates for the upcoming fiscal year, which runs from July 1st-June 30th.  Below is a snapshot of the new Maui County Property Tax Rates for 2022-2023 as well as a summary of how they've changed over the years.

How do you calculate your property taxes given the new tiered system?

Fidelity National Title put together this helpful video when the new tiered system was introduced in 2020.  Note the tier amounts have changed in 2022 from prior years.

Maui County Property Tax Rates 2022-2023 vs Prior Years

Rates are per $1000 of assessed value.  In 2020, the County

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Each year, the County of Maui sends out a notice of the assessed value of a property on March 15th.  This is the first step in determining the taxes that each property owner will owe for the upcoming fiscal year, that starts July 1, 2022 and ends June 30, 2023.  The next step is the county council will meet in June and establish the new rates for each land class.  Read More about the Maui County 2021-2022 Real Property Tax Rates

The Notice of Real Property Assessment-January 1, 2022 for real property taxes due July 1, 2022 through June 30, 2023 are now available online.  These notices were mailed to property owners on 3/15/22.

The letters note that the assessed valuations were "derived using comparable sales that recorded up to June 30, 2021.  The

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Maui Property Taxes 2021-2022
Changes: Classifications & Rates

Each year, Maui County does two things: assesses the value of the property AND sets new rates for the upcoming fiscal year, which runs from July 1st-June 30th.  Also of note is the passing of Bill 129 (effective 2022) which provides an exemption for properties being rented long term and Bill 130 (effective 2021) which changes definitions relating to Non-Owner Occupied properties and Short-Term Rental classifications.

How do you calculate your property taxes given the new tiered system?

Fidelity National Title put together this helpful video when the new tiered system was introduced in 2020.  

Maui County Property Tax Rates 2021-2022 vs Prior Years

Rates are per $1000 of

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Maui Property Tax Rates 2020-2021

Note: This article was updated on July 1, 2020

The Maui County Council approved the new property tax rates for the July 1, 2020-June 30, 2021 Fiscal Year.

Traditionally, the lowest tax rate is for Homeowner, where this is their declared primary residence.  The highest tax rate remains the Time Share Classification.   Maui County assesses taxes based on the tax rate (usage/zoning) multiplied by the assessed value of the property.  The county assesses values each year based on the sales in the prior fiscal year.  Therefore, the assessed value will seldom line up with current market conditions.  For example, the 2020 rates were based on sales of similar properties from July 1, 2018 to June 30, 2019.

This is the

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Property owners in Maui County should be receiving their notices of their annual Real Property Tax Assessment, which were mailed on March 15, 2020.  The notices will include:

• Tax Rate Classification
• January 1st Assessment (market value as of last June 30th, 2019)
• Exemption and person receiving the exemption

The deadline to file an appeal is April 9, 2020.  Errors can occur, exemptions can be missed, so please check your notice carefully. If no action is taken the owner will be committed to the tax rate classification, assessment value and exemption information presented on the form for the entire year.  

Please look for this assessment notice in the mail. When you receive it, review it for accuracy and if you have any questions,…