Maui Property Taxes: What Homeowners Need to Know in 2025
Understanding your property taxes isn’t always fun, but it’s one of those important pieces of homeownership that’s worth staying on top of—especially here on Maui, where classifications and rates can vary quite a bit.
As of this writing (July 2025), the first installment of your property tax bill is due August 20, and homeowners across Maui should have already received their 2025 Real Property Assessment Notices from the County back in March. If you haven’t received yours or have questions, reach out to the Real Property Assessment (RPA) Division at (808) 270-7297 or visit www.mauipropertytax.com.
Let’s break down what it all means.
🧾 What Your Assessment Notice Tells You
Each year, Maui County assesses properties at 100% of fee simple market value using cost and market comparisons. The Real Property Assessment Notice—mailed by March 15—includes:
Assessed Value of the land and any improvements (like your home or structures)
Exemptions Applied, if any (such as the Owner-Occupied Exemption)
Net Taxable Value, which is the amount used to calculate your tax
Property Classification, which determines your tax rate (e.g., Owner-Occupied, Short-Term Rental, Agricultural, etc.)
💡 Formula: Net Taxable Value ÷ 1,000 × Tax Rate = Annual Property Tax Amount
For example, if your net taxable value is $850,000 and your property is classified as Owner-Occupied at $2.00 per $1,000: 850 x $2.00 = $1,700 annually
🗓️ Important Dates & Deadlines
March 15: Assessment notices mailed
April 9: Last day to file an appeal if you disagree with your assessment
July 1 – June 30: Fiscal year for property tax purposes
July 20: Property tax bills are mailed
August 20: First installment due
February 20: Second installment due
If your mortgage includes an escrow account, your lender typically pays the tax bill directly. If you own your home outright or your mortgage doesn’t include tax payments, you’ll need to self-pay by the due dates.
💰 2025–2026 Maui Property Tax Rates
Property tax rates vary based on classification and assessed value. Some categories use a tiered system:
Tier Breakdown:
• Tier 1: Up to $1,000,000
• Tier 2: $1,000,001 to $3,000,000
• Tier 3: Over $3,000,000
Owner-Occupied:
• Tier 1: $1.80 • Tier 2: $2.00 • Tier 3: $3.25
Non-Owner Occupied:
• Tier 1: $5.87 • Tier 2: $8.50 • Tier 3: $14.00
Apartment: $3.50
Hotel & Resort: $11.75
Time Share: $14.60
Short-Term Rental (TVR/STRH):
• Tier 1: $12.50 • Tier 2: $13.50 • Tier 3: $15.00
Long-Term Rental:
• Tier 1: $3.00 • Tier 2: $5.00 • Tier 3: $8.00
Agricultural: $5.74
Conservation: $6.43
Commercial: $6.05
Industrial: $7.05
Commercialized Residential:
• Tier 1: $4.00 • Tier 2: $5.00 • Tier 3: $8.00
🏠 Owner-Occupied Exemption: Are You Eligible?
If this is your primary residence, you may qualify for the Owner-Occupied Exemption, which provides a $200,000 deduction per person from your assessed value. To be eligible for the following tax year, you must apply by December 31 of the current year.
If two qualified individuals own the home together (e.g., spouses or co-owners), the total exemption can be $400,000. That’s a big reduction in your net taxable value and overall tax bill.
🔄 Recent Updates for 2025
Lahaina Wildfire Relief: Properties completely destroyed or located in the Lahaina red or yellow zones as of Jan. 1, 2024, are exempt from property taxes for the 2025–2026 tax year.
Long-Term Rental Exemption Extension: If you received the 2023 wildfire long-term rental exemption and extended your lease by 6 months or more, you may qualify for the 2025 exemption of up to $200,000. Deadline to apply is December 31, 2025.
✅ Final Thoughts
Maui’s property tax system is detailed, and every classification comes with its own nuances. If you’re unsure how your property is classified, whether you're eligible for an exemption, or you’re planning to sell and want to understand how taxes affect your pricing strategy—I’m happy to help.
Reach out any time or visit www.mauipropertytax.com for more info.
