Maui Property Taxes 2022-2023
Posted by Alex Cortez on Wednesday, June 1st, 2022 at 1:13pm.
Maui Property Taxes 2022-23

Below are the new tax rates, effective for the fiscal year from July 31, 2022 through June 30, 2023. For owner-occupants, Maui remains as one of the lowest tax rates in the entire country. Additionally, this year includes the introduction of new tax rates and tiers.
CATEGORY | TAX RATE |
Agricultural | $5.74 |
Apartment | $3.50 |
Commercial | $6.05 |
Commercial- Residential | $4.40 |
Conservation | $6.43 |
Hotel and Resort | $11.75 |
Industrial | $7.05 |
Long Term Rental - Tier 1 (up to $1M) | $3.00 |
Long Term Rental - Tier 2 ($1M-3M) | $5.00 |
Long Term Rental - Tier 3 ($3M+) | $8.00 |
Owner-Occupied - Tier 1 (up to $1M) | $2.00 |
Owner-Occupied - Tier 2 ($1M-3M) | $2.10 |
Owner-Occupied - Tier 3 ($3M+) | $2.71 |
NON-Owner-Occupied - Tier 1 (up to $1M) | $5.85 |
NON-Owner-Occupied - Tier 2 ($1M-3M) | $8.00 |
NON-Owner-Occupied - Tier 3 ($3M+) | $12.50 |
Short Term Rental - Tier 1 (up to $1M) | $11.85 |
Short Term Rental - Tier 2 ($1M-3M) | $11.85 |
Short Term Rental - Tier 3 ($3M+) | $11.85 |
Time Share | $14.60 |
Rates are per $1,000 of assessed value. As an example, for a non owner-occupied property assessed at $500K, the tax liability would be $2,950 (500 x 5.85). For more specifics on how to calculate the property tax liability, click here to view instructions on the Maui County website.
Please note the new category of 'Long-Term Rental', which is another way the County is trying its best to shift best use of a property to provide more affordable options to local residents. For more information about the above or to discuss specifics in greater detail, contact us through the form below.
Specializing in Makena and Wailea real estate, Alex Cortez is fully dedicated to representing his clients ethically and diligently. Contact him at 808.385.5034 or Alex@MauiRealEstateSearch.com for more information.