What is the property tax rate in Maui County?

The combined effective property tax rate in Maui County, Hawaii is approximately 0.18%.

Maui County Property Tax Calculator (2026) — Hawaii Property Tax Almanac

Property Tax in Maui County, 2026

A calculator and field guide for Kahului-area homeowners — and for anyone considering a move to Maui County — including Hawaii's lowest-in-the-nation effective property tax rates, the tiered Home Exemption (which both reduces taxable AV AND reclassifies your property to the lower owner-occupied rate), the County-specific home exemption amounts, and the full Disabled Veterans Exemption (subject to a $300 minimum tax).

Maui County, home to Wailuku and 165k Hawaii residents, operates under Hawaii's distinctive county-administered property tax system. Hawaii has only 4 counties (Honolulu / Hawaii / Maui / Kauai), and each county sets its own classification system, tax rates, and exemption amounts. Hawaii uses 100% assessment ratio. Tax = (Assessed Value − Home Exemption) × rate per $1,000 of AV. Hawaii has the lowest effective property tax rates in the United States (~0.27% statewide average) — but extraordinarily high home values mean the dollar amounts are still meaningful.

How the bill is built

Hawaii property tax has 3 steps. Step 1: Assessed Value. The County of Maui Real Property Assessment Division determines AV at 100% of fair market value as of October 1. Step 2: Apply Home Exemption. Owner-occupants receive a Home Exemption that reduces taxable AV: $300K base regardless of age (the highest in Hawaii). Equally important: the Home Exemption RECLASSIFIES the property to the lower owner-occupied tax rate. Step 3: Apply rate per $1,000. Tax = (AV − exemption) × rate ÷ $1,000. Maui's owner-occupied rate is $1.80/$1,000 — investment / non-owner-occupied properties pay substantially higher rates.

Hawaii's Home Exemption is the most-valuable owner-occupant property tax benefit in the US. It reduces taxable AV AND reclassifies the property to a lower owner-occupied rate. Maui's $300K exemption + $1.80/$1,000 rate produces very low primary-residence bills. File with the County of Maui Real Property Assessment Division by December 31.

Hawaii's tax year runs July 1 - June 30. Bills are due in two installments: August 20 (first half) and February 20 (second half). Late payments accrue penalties. Most Hawaii homeowners pay through escrow via mortgage servicer. The County mails Notice of Assessment by December 15 of the preceding year, with a 30-day appeal window (December 15 - January 15) before the new tax year begins.

100% disabled veterans pay only the $300 minimum property tax. Hawaii's veteran exemption is among the most-comprehensive in the United States — totally disabled veterans (100% service-connected) due to active-duty injury receive a full exemption from real property taxes on the dwelling, subject only to the statutory $300/year minimum. Surviving spouses (unmarried) retain. The exemption stacks with the standard Home Exemption. No annual filing deadline — apply before the first tax payment date with Form BFS-RP-E-10.5 or county equivalent.

2026 Maui County rate breakdown (rate per $1,000 of AV (100% assessment, post home exemption), Wailuku district)

Taxing entity	Rate
Maui Owner-Occupied rate ($1.80 / $1,000 of net taxable AV after $300K home exemption — Tier 1 up to $1M)	1.8000
Combined total	1.8000

As of April 26, 2026 · From County of Maui Real Property Assessment Division.

Note: Maui County **includes the islands of Maui, Molokai, Lanai, and Kahoolawe** (the last is uninhabited and was a US Navy bombing range until 1990). Maui is the second-most-populous Hawaiian island (~165K residents) and the second-largest by area (~727 sq mi). The county seat is Wailuku (~17K, in Central Maui), with Kahului (~28K, the major commercial center and home to Kahului Airport OGG) as the largest community. Major resort areas include Kihei / Wailea (south Maui — where the major Wailea/Mauna Lani luxury resorts cluster) and Kaanapali / Kapalua (west Maui — site of the catastrophic August 2023 Lahaina wildfire that destroyed historic Lahaina town). Lahaina (~9K before the fire) was the historic capital of the Kingdom of Hawaii (1820-1845) and is being rebuilt as of 2026.

Note: Maui County effective property tax rates run approximately **0.18% — the lowest of any US county** for owner-occupied property. The Owner-Occupied rate is **$1.80 per $1,000 of net taxable AV** for Tier 1 (under $1M) — extraordinarily low — with $300,000 home exemption. Tier 2 ($1M-$3M) is $2.00/$1,000; Tier 3 (over $3M) is $3.25/$1,000. Median home values around $910K combined with the very low rate produce median annual bills around $1,638. Non-owner-occupied (investment) rates are dramatically higher to discourage off-island ownership. Property tax year: July 1 - June 30. Bills due August 20 and February 20.

Note: For relocation buyers: Maui County offers **the most-favorable property tax rates of any US county** for owner-occupants — but home values are extraordinary (median ~$910K). The trade-offs: severely limited housing supply (Maui has been the focus of increasing political pressure to limit non-owner-occupied housing as a response to the 2023 Lahaina fire and ongoing housing affordability crisis), high cost of living (groceries, energy, healthcare), and limited high-skill employment outside healthcare and resort/tourism industries. Maui has one of the strongest seasonal tourism economies — with peak winter tourism creating substantial seasonal employment but limited year-round opportunity.

Deductions and exemptions for 2026

Hawaii homeowner property tax relief is concentrated in two mechanisms: (1) the Home Exemption (which both reduces taxable AV AND reclassifies to the lower owner-occupied tax rate), and (2) the 100% Disabled Veterans Exemption (full exemption subject to $300 minimum tax). Honolulu (the largest county) also offers the Real Property Tax Credit limiting tax to 3% of household income (income limit $80K).

The Home Exemption (Maui County)

The Home Exemption is the most-valuable owner-occupant property tax benefit by percentage in the United States. It (1) reduces taxable AV by a fixed amount AND (2) reclassifies the property to the lower owner-occupied tax rate (vs. the substantially higher non-owner-occupied / Residential A rates). Maui County exemption amounts: $300,000 base regardless of age (the highest base exemption in Hawaii). Higher exemption tiers apply for owners 60+ and 70+. Eligibility: own and occupy the property as principal home for more than 270 days/year; ownership recorded at the State Bureau of Conveyances; file Hawaii state income tax return as a resident of Maui. Filing deadline: December 31 preceding the tax year.

100% Disabled Veterans Exemption (full, subject to $300 minimum)

Hawaii provides a near-full property tax exemption for 100% disabled veterans across all 4 counties. Eligibility: totally disabled (100% service-connected) due to active-duty injury with US Armed Forces. Mechanism: full exemption from real property taxes on the dwelling, subject to the statutory $300/year minimum tax. Surviving spouses: unmarried surviving spouses retain the exemption AND continue to occupy the home. Stacks with Home Exemption: the disabled vet exemption applies in addition to the standard Home Exemption (so a 100% disabled vet pays only the $300 minimum on a primary residence regardless of AV). No annual filing deadline. Apply before the first tax payment date (August 20) with Form BFS-RP-E-10.5 (Honolulu) or county equivalent + DD-214 + VA rating decision.

Real Property Tax Credit (Honolulu, income-tested)

The other Hawaii counties (Maui, Hawaii, Kauai) offer separate income-tested credits and senior credits — contact your county Real Property Tax Division for current programs and amounts.

Appealing your assessment

Hawaii property tax appeals follow a multi-tier process. Level 1: County Real Property Tax Review Board. File appeal between December 15 and January 15 after receiving the Notice of Assessment (mailed by December 15 of the preceding year). The Review Board hears appeals from owner-occupants. Level 2: Tax Appeal Court. Review Board decisions can be appealed to the Hawaii Tax Appeal Court (a state-level administrative court). Level 3: State of Hawaii appellate courts. Tax Appeal Court decisions can be appealed to the Hawaii Intermediate Court of Appeals and Hawaii Supreme Court on legal/constitutional grounds. Most Hawaii appeals are resolved at Level 1 — particularly when the homeowner can show comparable sales evidence or significant condition issues.

Cities and towns in Maui County

Maui County contains 6 incorporated municipalities, ranging from Wailuku to the smallest village. Search volume for property tax is often city-specific, so here is the complete list — with population from the 2020 US Census, rounded to the nearest 100.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside Maui County is subject to Maui County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Kahului	Census-designated place	27,800
Kihei	Census-designated place	22,300
Wailuku County seat	Census-designated place	17,400
Lahaina	Census-designated place	9,100
Makawao	Census-designated place	7,400
Hana	Census-designated place	1,200

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Wailuku tax district. Other cities in Maui County may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the County of Maui Real Property Assessment Division before relying on any estimate.

Frequently asked questions

When are Hawaii property taxes due?

Hawaii's property tax year runs July 1 through June 30. Bills are due in two installments: August 20 (first half) and February 20 (second half). Late payments accrue penalties. Most Hawaii homeowners pay through escrow via mortgage servicer. The County mails the Notice of Assessment by December 15 of the preceding year.

What is the Home Exemption and how does it work?

The Home Exemption is the most-valuable owner-occupant property tax benefit in the United States by percentage. It does two things: (1) reduces taxable AV by a fixed amount, AND (2) reclassifies the property to the substantially-lower owner-occupied tax rate (vs. higher non-owner-occupied / Residential A rates). Maui County exemption: $300,000 base regardless of age — the highest in Hawaii. Higher tiers for 60+ and 70+. Eligibility: own and occupy as principal home for more than 270 days/year; ownership recorded at State Bureau of Conveyances; file Hawaii state income tax return as a Maui resident. Filing deadline: December 31 preceding the tax year. ONE application — no annual renewal.

Why are Hawaii's owner-occupied rates so much lower than non-owner-occupied?

Hawaii's property tax structure is intentionally designed to discourage absentee / investor ownership and protect resident homeowners. Maui's owner-occupied rate is just $1.80/$1,000 — extraordinarily low. Non-owner-occupied rates are 3-5x higher depending on classification. Following the August 2023 Lahaina fire, Maui has been the focus of increasing political pressure to further restrict non-owner-occupied housing as a response to the housing affordability crisis. The differential rate structure means filing for the Home Exemption is critical for resident homeowners.

How do I qualify for the 100% Disabled Veterans full exemption?

Hawaii provides a near-full property tax exemption for 100% disabled veterans. Eligibility: totally disabled (100% service-connected) due to active-duty injury with US Armed Forces. Mechanism: full exemption from real property taxes on the dwelling — only the statutory $300/year minimum tax applies regardless of home value. Surviving spouses: unmarried surviving spouses retain. Stacks with Home Exemption: the disabled vet exemption applies in addition to the standard Home Exemption. No annual filing deadline. Apply before the first tax payment date (August 20) with Form BFS-RP-E-10.5 (Honolulu) or county equivalent + DD-214 + VA rating decision.

Hawaii has the lowest property tax rates in the US — what's the catch?

Hawaii's effective property tax rates are the lowest in the United States (~0.27% statewide median for owner-occupied), but the dollar amounts are still meaningful because home values are extraordinarily high (median ~$830K in Honolulu). The bigger catch is total tax burden: Hawaii has the highest state income tax (top rate 11%, the highest in the US tied with California), a 4.5% General Excise Tax that pyramids through transactions (effectively higher than mainland sales taxes), and the highest cost of living in the United States (groceries, energy, healthcare, housing). Most relocation analyses suggest Hawaii makes sense for lifestyle reasons rather than tax efficiency — but if you ARE relocating, the property tax structure is extraordinarily favorable to owner-occupants.

How do I appeal my Hawaii assessment?

Hawaii property tax appeals follow a multi-tier process. Level 1: County Real Property Tax Review Board. File appeal between December 15 and January 15 after receiving the Notice of Assessment (mailed by December 15 of the preceding year). The Review Board hears appeals from owner-occupants. Level 2: Tax Appeal Court. Review Board decisions can be appealed to the Hawaii Tax Appeal Court (a state-level administrative court). Level 3: State of Hawaii appellate courts. Tax Appeal Court decisions can be appealed to the Hawaii Intermediate Court of Appeals and Hawaii Supreme Court on legal/constitutional grounds. Most Hawaii appeals are resolved at Level 1 — comparable sales evidence and condition documentation are the most-effective bases.

About Maui County

Beyond the property tax — a few things you might not know about the place.

Weird fact

Lahaina, Maui was **the capital of the Kingdom of Hawaii from 1820 to 1845** — King Kamehameha III made Lahaina the kingdom's capital after consolidating Hawaiian rule, before moving the capital to Honolulu in 1845. Lahaina was also a major Pacific whaling port from the 1820s through 1870s — at peak, hundreds of whaling ships anchored in Lahaina Roadstead simultaneously, and Lahaina was nicknamed "the Adultery Capital of the Pacific" due to the sailor culture. The historic Lahaina Banyan Court (planted 1873 to commemorate the 50th anniversary of Christian missionary arrival, growing to a 60-foot tall, 1.94-acre canopy that was the largest banyan in the United States) was severely damaged in the August 2023 Lahaina wildfire. As of 2026, the banyan is showing significant new growth and is a symbol of Lahaina's recovery.

Hometown hero

Steven Tyler

The American singer (born 1948), lead vocalist of Aerosmith — one of the best-selling rock bands of all time with over 150 million records sold globally — has been a Maui resident since 1990, owning a substantial estate in Kihei (south Maui). Tyler is known locally for his Maui involvement: he was a regular at Maui restaurants and beaches, performed at Maui benefit concerts, and lost some of his Maui-area properties (and friends' homes) in the 2023 Lahaina wildfire. Tyler's Maui residency reflects a broader pattern of celebrity Maui buyers (Oprah Winfrey owns a Kula ranch; Owen Wilson, Mick Fleetwood, Jim Carrey all have Maui connections) — driving the higher tier of Maui home values.

Biggest annual event

Maui Whale Festival + Lahaina Plantation Days (in recovery)

The Maui Whale Festival (annual, mid-February, since 1991) celebrates the annual humpback whale migration to Hawaii — drawing 15,000+ attendees with whale-watching boat tours, educational programming at the Hawaiian Islands Humpback Whale National Marine Sanctuary, and Hawaiian cultural performances. The Lahaina Plantation Days festival (formerly annual, in historic Lahaina town, paused following the 2023 wildfire) celebrated Lahaina's 19th-century plantation heritage. As Lahaina is rebuilt over 2024-2028, the festival is expected to resume in modified form as a community heritage and recovery celebration.

Property Tax in Maui County, 2026