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
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$2.51 for Tier 1 (up to $800,000)
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$2.56 for Tier 2 ($800,001 to $1,500,000)
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$2.61 for Tier 3 (more than $1,500,000
Non-Owner Occupied
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$5.45 for Tier 1 (up to $800,000)
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$6.05 for Tier 2 ($800,001 to $1,500,000)
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$6.90 for Tier 3 (more than $1,500,000
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Apartment – $5.55
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Commercial – $6.29 for all three tiers
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Industrial – $7.20
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Agricultural – $5.94
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Conservation – $6.43
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Hotel and Resort – $10.70
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Timeshare – $14.40
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Short-Term Rental – $11.08 for all three tiers
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Commercialized Residential – $4.40
Important Dates
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December 31 – Deadline for filing exemption claims and ownership documents which affect the tax year.
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August 20 – First half year tax payments due.
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February20 – Second half year tax payments due.
How are Properties Classified?
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Maui Properties are classified based upon its highest and best use.
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Properties receiving homeowner exemptions, condominiums, permitted bed and breakfasts and permitted transient vacation rentals are exceptions.
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Properties which have been granted a homeowner exemption are classified as Owner Occupied.
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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
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