Maui County Property Tax Rates

Understanding the 2025–2026 Maui Property Tax Rates

Planning for your Maui property taxes? The 2025–2026 Maui County fiscal year runs from July 1, 2025, to June 30, 2026. Whether you own a primary residence, vacation rental, or commercial property, it’s crucial to know the tax rates, deadlines, and strategies to minimize your liability.

Key Tax Classifications & Rates

Maui County assesses real property taxes per $1,000 of net taxable valuation. Here’s a snapshot of the most common classes:

Maui County Property Tax Rates 2025-2026

Owner-Occupied (Primary Residence)

Tier 1 (up to $1.3 M): $1.65
Tier 2 ($1.3 M–$4.5 M): $1.80
Tier 3 (over $4.5 M): $5.75

Non-Owner-Occupied (Second Homes/Vacation Properties)

Tier 1 (up to $1 M): $5.87
Tier 2 ($1 M–$3 M): $8.60
Tier 3 (over $3 M): $17.00

Short-Term Vacation Rental (TVR-STRH)

Tier 1 (up to $1 M): $12.50
Tier 2 ($1 M–$3 M): $14.00
Tier 3 (over $3 M): $15.55

Other Classes include Hotel & Resort ($11.80), Time Share ($14.60), Apartment ($3.50), Long-Term Rental (ranges $2.95–$8.50), Agricultural ($5.74), Conservation ($6.43), Commercial ($6.05), and Industrial ($7.05).

Important Due Dates

August 20, 2025: 1st half payment due

December 31, 2025: Deadline to file exemptions & ownership docs

February 20, 2026: 2nd half payment due

Planning Strategies

Claim Exemptions Early: File by December 31 to qualify for homeowner or agricultural exemptions.
Budget for Tier Changes: Valuations can shift properties into higher tiers; monitor your assessed value notice.
Consult Local Experts: Engaging a Maui tax advisor helps navigate classification nuances and appeal processes.

Staying informed about the 2025–2026 Maui property tax rates ensures accurate budgeting and helps you take advantage of available exemptions. For detailed classifications and payment links, visit the Maui County website.