Understanding What’s Changing—and How It Affects You
As the new fiscal year approaches, Maui County has announced updates to its real property tax rates for July 1, 2025, through June 30, 2026. These adjustments are particularly important for owner-occupied homeowners, many of whom will see lower tax rates—though that doesn't always translate to a lower bill. Here's what you need to know.
Lower Rates for Most Owner-Occupied Homes
Homeowners living in their properties full-time are seeing rate reductions in the two most common tiers:
| Tier | 2024–25 Rate | 2025–26 Rate | Change | Tier Range |
|---|---|---|---|---|
| Tier 1 | $1.80 | $1.65 | ↓ $0.15 | Up to $1.3M (previously $1M) |
| Tier 2 | $2.00 | $1.80 | ↓ $0.20 | $1.3M to $4.5M (previously up to $3M) |
| Tier 3 | $3.25 | $5.75 | ↑ $2.50 | Over $4.5M |
What’s new: The County expanded the thresholds for Tier 1 and Tier 2, meaning more primary residences now fall into the lower-rate categories.
The Catch? Rising Assessed Values
While lower rates are good news, many Maui homeowners have also seen increases in assessed property values—some as high as 40–50%. This means your tax bill could still rise, even if your rate per $1,000 has gone down.
It’s a reminder that the total owed is a product of both the tax rate and your assessed value. If you’re unsure how this impacts your situation, now is an excellent time to request a personalized property tax review.
Maui County Real Property Tax Rates 2025-26
Tax Rates (per $1,000 of net taxable assessed valuation)
Owner-Occupied
Tier 1: Up to $1.3M — $1.65
Tier 2: $1.3M to $4.5M — $1.80
Tier 3: Over $4.5M — $5.75
Non-Owner-Occupied
Tier 1: Up to $1M — $5.87
Tier 2: $1M to $3M — $8.60
Tier 3: Over $3M — $17.00
Other Classifications
Apartment — $3.50
Hotel & Resort — $11.80
Time Share — $14.70
TVR-STRH (Transient Vacation Rental – Short Term Rental Home)
Tier 1: Up to $1M — $12.50
Tier 2: $1M to $3M — $14.00
Tier 3: Over $3M — $15.55
Long-Term Rental
Tier 1: Up to $1.3M — $2.95
Tier 2: $1.3M to $3M — $5.00
Tier 3: Over $3M — $8.50
Agricultural — $5.74
Conservation — $6.43
Commercial — $6.05
Industrial — $7.05
Commercial Residential
Tier 1: Up to $1M — $2.00
Tier 2: $1M to $3M — $3.00
Tier 3: Over $3M — $10.00
Dates to Remember
-
July 1—Tax year commences. Taxes are calculated based upon January 1 assessed values and fiscal year tax rates.
-
July 20 — First half of fiscal year tax bills mailed.
-
August 20 — First half of fiscal year tax payments due.
-
September 1 — Deadline for filing dedication petitions.
-
December 1 — Condominium AOAO use declaration.
-
December 31 — Deadline for filing circuit breaker applications for the next fiscal year.
-
December 31 — Deadline for filing exemption claims and ownership documents.
-
January 1 — Assessed values established for use during the next tax year.
-
January 20 — Second half of fiscal year tax bills mailed.
-
February 20 — Second half of fiscal year tax bills due.
-
March 15 — Assessment notices mailed.
-
April 9 — Deadline for filing appeals.
-
May 1 — Certified assessments forwarded to the County Council for budget purposes.
-
June 20 — Tax rates established by the County Council