Maui County Property Tax Overview
Maui County property taxes are determined annually based on assessed value and the applicable tax rate. Understanding how classification, exemptions, and tiered rates interact can help owners anticipate annual obligations and avoid common oversights.

Property taxes are calculated using the assessed value as of January 1 each year, multiplied by the tax rate per $1,000 of value. Rates vary by property classification and, in some cases, by assessed value tiers.

Illustrative Tax Calculation
Owner occupied residence assessed at $2,000,000:

Homeowner exemption of $300,000 results in a taxable value of $1,700,000. Based on the 2026 owner occupied rate structure, the first $1,300,000 of taxable value is taxed at $1.65 per $1,000, and the remaining $400,000 is taxed at $1.80 per $1,000. This results in an estimated annual tax of $2,865, subject to confirmation by the county.

Tiered Classifications — 2026

Flat-Rate Classifications

Key Reminders
Classification is based on use and directly affects the tax rate. Owners should confirm eligibility for available exemptions, such as homeowner or long term rental classifications, and be aware that assessed values may be appealed through the county within designated timeframes.