What Maui's New Tax Rates Mean for Property Owners in 2026–2027

The County of Maui adopted new real property tax rates effective July 1, 2026. Whether you own a primary home, an investment property, or a vacation rental, here's what changed from the prior year — and what it means for your bottom line.

The Big Picture

The FY2026–27 rate schedule reflects some meaningful adjustments across several categories, with tier breakpoints shifting alongside the rates in key classifications. The County's direction is consistent: reward long-term housing and owner-occupancy, apply greater pressure on investment properties and short-term rentals at the upper end.

Rate Changes by Category

Rates are per $1,000 of net taxable assessed value. FY2025–26 rates were effective July 1, 2025 (Resolution No. 25-88); FY2026–27 rates are effective July 1, 2026 (Resolution No. 26-69).

Sources: Maui County Resolution No. 26-69, FD2 (FY2026–27) and Resolution No. 25-88, FD2 (FY2025–26). Rates per $1,000 of net taxable assessed value.

Five Things Property Owners Should Know

1. Owner-occupied luxury properties get a rate reduction

The owner-occupied Tier 3 rate actually dropped this year, from $5.75 to $5.00 per $1,000. The Tier 1 breakpoint also widened from $1.3M to $1.5M, meaning more homeowners qualify for the lowest rate. For mid-range primary homeowners, rates hold steady — this is one of the more taxpayer-friendly categories in the new schedule.

2. Non-owner-occupied properties are being taxed harder across all tiers

Every tier of the non-owner-occupied classification saw either a rate increase or a tightened threshold. Tier 1 rose from $5.87 to $6.25; Tier 2 increased from $8.60 to $9.00. Notably, the Tier 3 threshold dropped from $3M to $2.5M — meaning properties that previously fell in Tier 2 may now be taxed at the $17.00 rate. Investment and second-home owners should verify where their assessed value falls relative to the new breakpoints.

3. Short-term rentals face increases across every tier

TVR-STRH rates climbed in all three tiers — from $12.50/$14.00/$15.55 to $13.00/$15.00/$17.00. The Tier 1 threshold also tightened from $1M to $900K, pushing more properties into higher brackets. If you operate a permitted vacation rental on Maui, your tax liability is going up regardless of assessed value.

4. Long-term rentals continue to be the most favorable non-owner-occupied classification

The long-term rental category saw a small Tier 1 rate decrease (from $2.95 to $2.90) and a wider Tier 1 threshold (up to $1.5M vs. $1.3M). Upper tiers hold steady. This continues the County's clear policy signal: landlords who commit to 12-month-plus leases for local residents are rewarded with significantly lower tax rates than those who rent short-term.

5. Tier breakpoints matter as much as the rates themselves

Nearly every tiered category saw adjusted breakpoints this year — not just rate changes. A property sitting near a threshold could move into a different tier even with no change in assessed value, meaningfully shifting the tax bill. It's worth checking your current assessed value at mauipropertytax.com against the new thresholds before your next bill arrives.

A note on assessed value: These rates apply to net taxable assessed value — not purchase price or current market value. Your home exemption, if active, reduces the portion of your assessed value that is taxed. If you occupy your property as a principal residence and haven't filed for a home exemption, the difference in rate between owner-occupied and non-owner-occupied is substantial — it's worth doing.

Frequently Asked Questions

When do the new rates take effect?

The new rates are effective July 1, 2026, the start of Maui County's fiscal year 2026–27. Tax bills issued for FY2026–27 will reflect these updated rates.

How do I know which classification my property falls under?

Classification is based on the property's highest and best use, with specific exceptions for home exemptions, long-term rental exemptions, and permitted vacation rentals. You can look up your current classification at mauipropertytax.com or by contacting the Maui Real Property Assessment Division at 808-270-7297.

What is the home exemption and do I qualify?

The home exemption reduces the assessed value on which you're taxed and qualifies your property for the owner-occupied rate — substantially lower than non-owner-occupied. It's available to owners who use the property as their principal residence. You must file for it; it is not applied automatically.

My condo is in a resort area — does that automatically make it TVR-STRH?

Not necessarily. Classification depends on how the property is actually used and permitted, not just its location. If your condo is rented short-term without a home exemption or qualifying long-term rental exemption, it will typically fall into TVR-STRH or non-owner-occupied. If you have an active home exemption and a permitted STRH, it may qualify as commercialized residential — a very different rate.

What qualifies as a long-term rental for tax purposes?

A long-term rental is a dwelling unit rented to the same tenant for 12 consecutive months or more, and the property must have been granted a long-term rental exemption by the County. You can't simply claim the lower rate — the exemption must be applied for and approved.

How do I calculate what I'll owe?

The formula: (net taxable assessed value ÷ 1,000) × applicable rate. Net taxable value is your assessed value minus any exemptions. For tiered categories, each portion of value is taxed at its tier's rate — not the full value at the highest tier. The County's How to Calculate Real Property Taxes guide walks through examples.

Can I appeal my assessed value?

Yes. Property owners can appeal to the Board of Review, typically within 30 days of receiving your assessment notice. If you believe your property has been overvalued or misclassified, consult with a real estate professional or tax advisor familiar with Maui's assessment process.

Where can I get more information or verify my current tax status?

Search your property at mauipropertytax.com, call the Real Property Assessment Division at 808-270-7297, or visit the Department of Finance at 200 S. High St., Wailuku. Office hours are Monday through Friday, 7:45 AM to 4:30 PM.

This post is for informational purposes only and does not constitute tax or legal advice. Rate information sourced from official Maui County resolutions. For questions about how these changes may affect your specific property, contact a licensed real estate professional or tax advisor.

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