Maui County Property Taxes: Important Dates and Appeals

Right now, property tax owners are receiving notices for the second instalment of property taxes, which are due February 20, 2019.  In March, notices of assessed valuations will be mailed and owners will have until April 9, 2019 to file an appeal.

Maui Property Tax Rates for 2018-2019 Fiscal Year

The Maui County Council approved the new property tax rates for the July 1, 2018-June 30, 2019 Fiscal Year.

The figures below show the rates for each 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.   This is the first year the county has added the category of Short Term Rental for those condominiums that are rented for a period of time less than 180 days.  Read More on Maui Short Term Rentals.

Maui County assesses taxes based on the tax rate multiplied by the assessed value of the property.  The county assesses values each year based on the sales in the prior fiscal year. 

Maui Property Tax Rates Announced for 2017-2018 Fiscal Year

Per the Maui News article on June 5, 2017, the Maui County Council approved the new property tax rates for the July 1, 2017-June 30, 2018 Fiscal Year.

Maui County Property Tax Rates 2017 to 2018

The figures below show the rates for each 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.  The figures below are the Rate($)/Million of Assessed Value.

Change in tax rates by classification over 2016-2017 fiscal year:

Taxes increased across all categories from last year to this year, with the larges increase in those properties classified for use as Industrial,

MAUI VACATION RENTAL (TRANSIENT ACCOMMODATIONS) FAQs

This post has been updated as of June, 2022:  Read the Updated Post on Maui Vacation Rentals and Short Term Rentals

As a realtor here on Maui, working primarily in resort areas, the most frequently asked questions I encounter are "can I vacation rent this property when I'm not using it?" and, if so, "can I manage the property myself on a website like VRBO or AirBnB?".  

The answer is, it depends. It isn't always straightforward, as there are several factors to consider that may govern the use of the property as a short term Transient Vacation Rental (TVR), including, but not limited to, state laws and statutes, Maui county zoning rules and regulations, and CC&R's (Declaration of Covenants,

As many of the buyers of Maui real estate purchasing the property as a second home, the way property taxes are assessed here may differ from how properties are assessed in their home state or county.  

Each Year, Maui County will assess both property values and establish new rates.  The 2016-2017 rates follow below:

While the county assess rates on a /$1000 basis, when coming up with figures, I find it easiest to use $1M.  For example, if buying a condominium that will be rented as a vacation rental, it would fall under the Hotel & Resort category, which is $8.71/$1000.  If you are buying a property assessed by the county at $1,000,000, it would be $8,710/year.  If the property is $500,000, it would be half that, or $4,355.  The following