🌴 Maui Real Property Tax Calculator
Maui County applies property tax rates based on both the property type and its assessed taxable value, using tiered brackets for many categories. For owner-occupied homes, the annual tax is calculated in tiers: the first $1,000,000 of value is taxed at $1.80 per $1,000, the next $2,000,000 is taxed at $2.00 per $1,000, and any remaining value over $3,000,000 is taxed at $3.25 per $1,000. Non-owner occupied residences follow a steeper rate schedule—$5.87 for the first million, $8.50 for the next two million, and $14.00 for any value beyond that.
Apartments, hotels and resorts, and time share units each use a flat rate regardless of value. Apartments are taxed at $3.50 per $1,000; hotel and resort properties at $11.75; and time shares at $14.60. Transient vacation rentals and short-term rental homes (TVR-STRH) use tiered rates starting at $12.50 for the first million, rising to $13.50 for the next two million, and reaching $15.00 for anything over $3,000,000. Long-term rental properties are assessed at more moderate rates to encourage affordability—$3.00, $5.00, and $8.00 per thousand across the same value tiers.
Agricultural, conservation, commercial, and industrial properties each follow flat rates. Agricultural land is taxed at $5.74 per thousand, conservation land at $6.43, commercial property at $6.05, and industrial land at $7.05. Commercialized residential properties—like mixed-use or condo-hotels—follow tiered rates similar to owner-occupied homes: $4.00, $5.00, and $8.00 per thousand dollars of value.
Importantly, Maui County enforces a minimum annual property tax bill of $300, regardless of taxable value or category. This ensures every parcel contributes at least a baseline amount, even if the calculated tiered tax falls below that threshold.