The Maui County Real Property Tax Rates have just been released for July 1, 2020 through June 30, 2021, per $1,000 of net taxable assessed valuation, based on a new tiered-rated system.
Owner Occupied
$2.51 for Tier 1 (up to $800,000)
$2.56 for Tier 2 ($800,001 to $1,500,000)
$2.61 for Tier 3 (more than $1,500,000
Non-Owner Occupied
$5.45 for Tier 1 (up to $800,000)
$6.05 for Tier 2 ($800,001 to $1,500,000)
$6.90 for Tier 3 (more than $1,500,000
Apartment – $5.55
Commercial – $6.29 for all three tiers
Industrial – $7.20
Agricultural – $5.94
Conservation – $6.43
Hotel and Resort – $10.70
Timeshare – $14.40
Short-Term Rental – $11.08 for all three tiers
Commercialized Residential – $4.40
Important Dates
December 31 – Deadline for filing exemption claims and ownership documents which affect the tax year.
August 20 – First half year tax payments due.
February20 – Second half year tax payments due.
How are Properties Classified?
Maui Properties are classified based upon its highest and best use.
Properties receiving homeowner exemptions, condominiums, permitted bed and breakfasts and permitted transient vacation rentals are exceptions.
Properties which have been granted a homeowner exemption are classified as Owner Occupied.
Condominiums are classified upon consideration of their actual use (Non-Owner Occupied, Commercial, Short Term Rental, Timeshare, Owner Occupied).
- Properties which have been granted a bed and breakfast permit, a transient vacation rental permit, or a conditional permit to operate a transient vacation rental are classified as Commercialized Residential.
For more information on Classifications please go to https://www.mauicounty.gov/755/Classification-for-Tax-Rate-Purposes
Leave your opinion here. Please be nice. Your Email address will be kept private, this form is secure and we never spam you.