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Writer's pictureSpring Lee

Maui County Real Property Tax Rates | July 1, 2021 - June 30, 2022

All rates are based on $1,000 of net taxable assessed value.


Tier 1 - Up to $800,000

Tier 2 - $800,001 to $1,400,000

Tier 3 - Over $1,500,000


Owner-Occupied:

Tier 1: Up to $800,000; $2.51 (current); $2.41 (mayor); $2.41 (council).

Tier 2: $800,001 to $1.5 million; $2.56; $2.51; $2.51.

Tier 3: More than $1.5 million; $2.61; $2.61; $2.71.


Non-Owner-Occupied:

Tier 1: Up to $800,000; $5.45 (current and proposed).

Tier 2: $800,001 to $1.5 million; $6.05 (current and proposed).

Tier 3: More than $1.5 million; $6.90; $7.50; $8.


• Apartment, $5.55 (current and proposed).

• Hotel/Resort, $10.70; $10.70; $11.75.

• Timeshare, $14.40; $14.40; $14.60.


Short-Term Rental:

Tier 1: Up to $800,000; $11.08; $10.70; $11.11.

Tier 2: $800,001 to $1.5 million; $11.08; $10.85; $11.15.

Tier 3: More than $1.5 million; $11.08; $11; $11.20.


• Agricultural: $5.94 (current and proposed).

• Conservation: $6.43 (current and proposed).

• Commercial: $6.29 (current and proposed).

• Industrial: $7.20 (current and proposed).

• Commercialized Residential: $4.40 (current and proposed).


Real Property Tax Due Dates:

Aug 20, 2021 - 1st half of fiscal year tax payment due

Dec 31, 2021 - Deadline for filing exemption claim & ownership documents

Feb 20, 2022 - 2nd half of fiscal year tax payment due



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