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        <atom:link href="http://www.luxuryrealestatemaui.com/blog/rss" rel="self" type="application/rss+xml" />
        <title>Maui Real Estate &amp; Lifestyle News</title>
        <link>http://www.luxuryrealestatemaui.com/blog/</link>
        <description>Courtney M. Brown, Realtor (S) Blog: information on the Maui real estate market, trends, and listings. Homes, condos and land for sale.</description>
<item>
    <guid>http://www.luxuryrealestatemaui.com/blog/maui-real-estate-statistics-through-march-2026.html</guid>
    <link>http://www.luxuryrealestatemaui.com/blog/maui-real-estate-statistics-through-march-2026.html</link>
        <author>cb@luxuryrealestatemaui.com (Courtney M. Brown)</author>
        <title>Maui Real Estate Statistics through March 2026</title>
    <description> <![CDATA[ 
Each month, the Realtor's Association of Maui publishes updates on the Maui real estate market. 





The Maui Real Estate Market


The Maui real estate market in March 2026 is defined by increased selectivity and emerging opportunity. After several years of rapid appreciation during the covid era, the market is recalibrating—creating a more balanced environment across both Maui homes for sale and Maui condos for sale.


While pricing has softened in certain segments, underlying demand remains strong in Maui’s resort communities of Wailea and Makena.


Key Maui Real Estate Statistics – March 2026




Median Price (Single-Family): $1,200,000 ↓ 7.3 (homes) ↓ 17.7 (condos)


New Listings: ↓ 23.9 (homes), ↓ 18.5 (condos)


Pending Sales: ↓ 8.1 (homes), ↓ 3.1 (condos)


Inventory: ↓ 1.6 (homes), ↑ 6.4 (condos)


Days on Market: 131 days (homes), 149 days (condos)




Maui Resorts Market Snapshots January 1, 2026 to March 31, 2026


Inventory in the resorts remains tight for homes in the sought after resort communities.  That said, buyers have far more options in Kapalua, Kaanapali and Launiupoko than they did five years ago.


Maui Home Sales: The Resorts






Resort


Sales  


Low SP


AVG SP


Med SP


High SP


AVG DOM




Kapalua


0


NA


NA


NA


NA


NA




Kaanapali


4


$1,600,000


$3,087,500


$2,625,000


$5,500,000


106




Wailea/Makena


9


$1,895,000


$3,101.111


$2,780,000


$6,600,000


137




Island Wide


168


$570,000


$1,638,524


$1,312,500


$7,950,000


187






The Kapalua Resort has experienced a slow start to the year.  As of the date of this post, there is one pending sale, a home in the entry point to the Kapalua Resort, Pineapple Hill. 


In Kaanapali, there has been more activity, with the sale of a home in the Kaanapali Hillside at $1,600,000 and a high sale of $5,500,000 for a newly constructed home in the gated Lanikeha development.  There are no homes pending as of this post.


Wailea/Makena are the busiest of the resort markets with 9 sales. The lowest was inKanani Wailea and the highest in the Wailea Golf Estates.  There are two pending sales in Wailea Pualani Estates.


As of March 31st, the highest-priced sale is $7,950,000 for an oceanfront home in Spreckelsville


Maui Condo Sales: The Resorts






Resort


Sales  


Low SP


AVG SP


Med SP


High SP


AVG DOM




Kapalua


5


$840,000


$1,302,000


$1,350,000


$1,500,000


229




Kaanapali


19


$500,000


$1,383,000


$1,035,000


$3,575,000


125




Wailea/Makena


28


$860,000


$2,948,676


$1,985,000


$12,300,000


120




Island Wide


172


$115,000


$1,159,345


$721,250


$12,300,000


148






In Kapalua, all of the sales have been concentrated at the Ridge Villas and Golf Villas and are below $1,500,000.  There are four properties pending: two Bay Villas, one Golf Villa and one Ridge Villa.


Kaanapali has had sales across the spectrum with $500,000 for a leasehold studio at Maui Eldorado to $3,575,000 for a 3 Bedroom at Honua Kai.  This property was originally priced at $4,495,000.  Kaanapali has 15 condos pending sale, with prices ranging from $650,000 to $3,250,000 for a one bedroom at the Whaler.


Of the resorts, the Wailea condominium market has shown the most activity with 28 sales through the end of March. The lowest priced sale was at the Grand Champions, and the highest for the two resorts were at $12,300,000 for a property at Makena Beach Club &amp; Residences (Makena) and $6,125,000 for a Wailea Beach Villas (Wailea). These South Maui resorts also have six 6 pending sales--two at Wailea Point, two at Makena Surf, and one at Wailea Ekahi and one at Wailea Fairway Villas. The highest pending sale is at a list price of $4,850,000 at Wailea Point.  This property was originally listed at $5,400,000.


This continued increase in listing inventory is likely attributed to high interest rates, the local and US economy, and more specifically, the passage of bill 9, which phases out short-term rentals in Maui's apartment districts starting in 2029 for West Maui and 2030 for South Maui.  


Maui Land Sales: The Resorts






Resort


Sales  


Low SP


AVG SP


Med SP


High SP


AVG DOM




Kapalua


1


$1,200,000


$1,200,000


$1,200,000


$1,200,000


570




Kaanapali


2


$800,000


$1,297,500


$1,297,500


$1,795,000


34




Wailea/Makena


3


$1,025,000


$3,408,333


$4,000,000


$5,200,000


68




Island Wide


27


$275,000


$1,233,148


$700,000


$5,200,000


163






In Kapalua, there was one sale in the first three months of the year: $1,200,000 for a vacant lot in the Plantation Estates. 


In Kaanapali there were two sales, both in the Lanikeha development.


Down South, Wailea/Makena the highest lot sale was $5,200,000 for an unlisted 47 acre parcel that is part of the Makena Golf and Beach Club, a Discovery Land Company project.


There are no pending lot sales in the three resort areas as of the date of this post.


*Molokai and Lanai are not included in the above-written summaries, although they are a part of Maui County.  


Read the full report and see how it compares to prior years here: Maui Real Estate Statistics
 ]]> </description>
    <pubDate>Fri, 10 Apr 2026 16:47:00 -1000</pubDate>
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<item>
    <guid>http://www.luxuryrealestatemaui.com/blog/a-new-direction-the-montage-residences-kapalua-bay-rebranded-the-resort-at-kapalua-bay.html</guid>
    <link>http://www.luxuryrealestatemaui.com/blog/a-new-direction-the-montage-residences-kapalua-bay-rebranded-the-resort-at-kapalua-bay.html</link>
        <author>cb@luxuryrealestatemaui.com (Courtney M. Brown)</author>
        <title>A New Direction: The Montage Residences Kapalua Bay rebranded The Resort at Kapalua Bay</title>
    <description> <![CDATA[ 
The Resort at Kapalua Bay &amp; The Residences at Kapalua Bay


The Resort at Kapalua Bay is one of Maui’s premier oceanfront luxury residential resorts, set on 21 acres overlooking Kapalua Bay, one of the most celebrated beaches in Hawaii. Originally opened on May 31, 2009, the property has evolved into a flagship offering within Kapalua Resort real estate, known for its spacious residences, panoramic views, and world-class amenities.


Luxury Oceanfront Residences in Kapalua


The Resort at Kapalua Bay Residences feature some of the largest condominium floor plans in Kapalua, with expansive two, three- and four-bedroom layouts designed to maximize ocean views and indoor-outdoor living.


Each residence offers:




Sweeping views of Kapalua Bay, Namalu Bay, and Hawea Point framed by the islands of Molokai and Lanai


Large private lanais ideal for sunset and whale watching


Open-concept living spaces with luxury finishes


A residential-style experience with the amenities of a full-service resort




For those seeking a more flexible ownership option, fractional ownership opportunities are also available. These 1/12th ownership residences offer both fixed and floating weeks, providing access to luxury at a lower entry point.


A Premier Location on Maui’s West Side


Positioned along the West Maui coastline, the property enjoys one of the most desirable settings in Kapalua. Overlooking the crescent-shaped white sand beach of Kapalua Bay, the resort offers panoramic ocean views framed by the outer islands, along with direct access to beaches, coastal trails, and resort amenities.


Owners and guests enjoy:




Two resort-style swimming pools


Spa and Fitness Center


On-site dining


Full concierge and hotel services


A central location within the Kapalua Resort




The History of The Resort at Kapalua Bay: Ritz-Carlton &gt; Montage  &gt; St. Regis


The property’s legacy is deeply rooted in Kapalua’s history as a luxury destination.


Kapalua Bay Hotel Era


Prior to its redevelopment, the site was home to the Kapalua Bay Hotel, a beloved oceanfront resort known for its understated elegance and prime location overlooking Kapalua Bay.


Ritz-Carlton Club &amp; Residences (2009)


In 2009, the property was reintroduced as the Ritz-Carlton Club and Residences, Kapalua Bay, featuring:




84 whole-ownership condominium residences


62 fractional ownership residences


Large-format three- and four-bedroom floor plans




At launch, a portion of the residences were sold to private owners and Exclusive Resorts, while the remaining inventory was held during a challenging market cycle.


Repositioning as Montage Residences (2013)


Following a foreclosure in early 2013, the property was acquired by Island Acquisitions, which appointed Montage Hotels &amp; Resorts as the management company.


A significant multi-million dollar renovation and repositioning followed, transforming the property into Montage Residences Kapalua Bay, one of Maui’s most prestigious branded residential resorts. Enhancements included:




The addition of Cane &amp; Canoe, a signature ocean-view restaurant


An upscale bar and gathering space


Design elements that pay homage to the original Kapalua Bay Hotel




Recent Ownership &amp; Management Transition (2025–2026)


In November 2025, investor Kemmons Wilson acquired the remaining residences along with the hotel and event spaces.


On March 14, 2026, the property officially transitioned from Montage management to Marriott International, marking the beginning of a new chapter.


A New Direction: The Resort at Kapalua Bay &amp; St. Regis Transition


Now rebranded as The Resort at Kapalua Bay, the property is positioned for a planned transition to the St. Regis brand in 2027, aligning it with one of the most prestigious luxury hotel flags in the world.


As part of this transition:




The property is now managed by Marriott International and will be until the transition to the St. Regis Estates portfolio


The former Montage Spa has been reintroduced as The Spa at Kapalua Bay


Future enhancements are expected to further elevate the resort’s positioning within the global luxury travel and real estate market


 ]]> </description>
    <pubDate>Mon, 23 Mar 2026 13:05:00 -1000</pubDate>
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<item>
    <guid>http://www.luxuryrealestatemaui.com/blog/maui-county-council-schedules-first-reading-of-bill-9-december-1-2025.html</guid>
    <link>http://www.luxuryrealestatemaui.com/blog/maui-county-council-schedules-first-reading-of-bill-9-december-1-2025.html</link>
        <author>cb@luxuryrealestatemaui.com (Courtney M. Brown)</author>
        <title>Maui County Council Schedules First Reading of Bill 9 December 1, 2025</title>
    <description> <![CDATA[ 
In the press release issued on November 17, 2025, Maui County Council has scheduled a special Council Meeting for the First Reading of Bill 9.


For Immediate Release: 


Press Release by:


Alice L. Lee, ChairMaui County Councilmedia@mauicounty.us


First reading of Bill 9 on TVRs in apartment districts scheduled for Dec. 1


WAILUKU, Hawaiʻi (Nov. 17, 2025)—The bill that would phase out transient vacation rental uses in the apartment zoning districts is being scheduled for a special council meeting Dec. 1 at 9 a.m., Council Chair Alice L. Lee announced today.


The Housing and Land Use Committee received Bill 9, CD1 (2025) approved by the Department of the Corporation Counsel as to form and legality Oct. 8, Lee said. Subsequently, committee Chair Tasha Kama became gravely ill before passing away Oct. 26. The committee report was then signed by the committee’s vice-chair Oct. 28.


Councilmembers were polled Nov. 1 for their availability for the Dec. 1 special council meeting, Lee said.


Under a process agreed to  Nov. 3, the council plans to meet Thursday to discuss possible successors to Kama—who chaired the committee and held the seat for the Kahului residency area. Lee said a final vote to fill the seat for the remainder of the 2025-2027 council term is expected by the Nov. 25 deadline.


Lee said her intention is to schedule second reading as soon as possible in December following completion of Bill 9’s first reading, if it passes Dec. 1. Written testimony may be sent via email to County.Clerk@mauicounty.us with “Bill 9” in the subject line.


For more information, call the Office of Council Services at (808) 270-7664
 ]]> </description>
    <pubDate>Mon, 17 Nov 2025 14:32:00 -1000</pubDate>
</item>
<item>
    <guid>http://www.luxuryrealestatemaui.com/blog/maui-county-council-housing-land-use-committee-bill-9-temporary-investigative-group-report.html</guid>
    <link>http://www.luxuryrealestatemaui.com/blog/maui-county-council-housing-land-use-committee-bill-9-temporary-investigative-group-report.html</link>
        <author>cb@luxuryrealestatemaui.com (Courtney M. Brown)</author>
        <title>Maui County Council Housing &amp; Land Use Committee: Bill 9 Temporary Investigative Group Report</title>
    <description> <![CDATA[ 
The Maui County Council's Housing and Land Use Committee formed a Temporary Investigative Group (TIG) to assess the feasibility and economic impacts of Bill 9. 


Bill 9 was proposed by Maui's Mayor in 2024 and aims to create affordable housing by phasing out Short Term Rentals in the Apartment Zones.  If implemented as written, the Bill would phase out short-term rentals in more than 7000 properties across Maui County.


It's important to understand that the TIG is not tasked with making recommendations to alter Bill 9, but rather proposes other legislation, policy and zoning changes that the County should implement. 


Maui, like many places across the world, is facing a housing crisis, which was exacerbated by the tragic Lahaina Fires.  The Mayor said the goal of the legislation was to create affordable housing, and the mechanism by which this would happen has been widely and passionately debated by community members. Read the history of Bill 9.


The TIG met with owners in the Apartment District, the Planning and Zoning Departments, and made site visits.  The TIG evaluated the economic impact to the County as it relates to not only property taxes, but also GET and TAT taxes, as well as impacts on tourism and jobs related to tourism.  Issues such as sea level rise and limited water resources were considered, as well as financial viability (for example, properties with pending ligitation would likely be limited to cash buyers only). Read the Maui County Council HLU TIG Report


Per the Report, the &quot;TIG was requested to




Identify Apartment District properties on which TVR uses should be allowed to continue and recommend the appropriate land-use-designation changes:


Identify, and rank in order of importance, changes to Chapter 19.510, Maui County Code, to improve application and review processes;


Identify which beneficial changes to policies and procedures require legislative proposals and action by the Council; and


Identify which beneficial policies and procedures can be accomplished by Department of Planning administrative action.




The TIG recommends:


1.  The Department of Planning introduce legislation establishing H-3 and H-4 Hotel Districts.  These Districts could be like-for-like with A-1 and A-2 Apartment Districts and those properties on which TVR uses should be allowed to continue could then be rezoned into the H-3 and H-4 Districts without changing the properties' allowable uses.


2.  Council-initiated land-use designation changes


The scope of this would be identifying Apartment District properties where continuing TVRs may be appropriate, suggest Council-initiated bills to approve a change in Zoning, Community Plan Amendment, or Conditional Permit for the identified properties.


The Report provided an attached Exhibit 2, which is sorted below Alphabetically by Districts/Areas.  This identified properties where there are existing rentals where continued TVR uses may be appropriate.  These are properties where the  market values that are not compatible with affordable housing, that are located entirely in the sea level rise area, and those that are comprised mostly of timeshare. 


Notably absent in the  are properties in designated resort areas per the community plan such as the Kapalua Golf Villas and Kapalua Ridge Villas, and also others where monthly maintenance fee, special assessment, and/or lease rent costs may exceed affordable housing guidelines


The report notes that &quot;Owners of property not included in Exhibit “2” who are wishing to continue TVR uses may still individually apply for land-usedesignation changes.&quot; 


Further it notes: &quot;Owners of properties that are listed in Exhibit “2” but prefer to apply for upzoning of their properties may be excluded from Council-initiated comprehensive zoning and individually apply for land-use-designation changes.&quot;






Property


Location


Zoning


Number of Units




Hana Kai-Maui


Hana (East Maui)


A-1


19




Hono Kai


Maalaea (South Maui)


A-2/A-1


46




Island Sands


Maalaea (South Maui)


A-2


83




Lauloa Maalaea


Maalaea (South Maui)


A-2


47




Maalaea Kai


Maalaea (South Maui)


A-2


79




Milowai-Maalaea


Maalaea (South Maui)


A-2


42




Hale Kamaole


Kihei (South Maui)


A-1/A-2


188




Kamaole Sands


Kihei (South Maui)


A-2


440




Kihei Bay Surf


Kihei (South Maui)


A-1


118




Kihei Bay Vista


Kihei (South Maui)


A-1


60




Maui Hill


Kihei (South Maui)


A-1


140




Maui Kamaole


Kihei (South Maui)


A-1


28




Maui Kamaole II


Kihei (South Maui)


A-1


48




Maui Kamaole III


Kihei (South Maui)


A-1


240




Maui Schooner


Kihei (South Maui)


A-2


58




Maui Sunset


Kihei (South Maui)


A-2


225




Maui Vista


Kihei (South Maui)


A-2


280




Grand Champions Villas


Wailea (South Maui)


A-2


188




Palms at Wailea I


Wailea (South Maui)


A-1


150




Wailea Ekahi I


Wailea (South Maui)


A-1


100




Wailea Ekahi II


Wailea (South Maui)


A-1


92




Wailea Ekahi III


Wailea (South Maui)


A-1


104




Wailea Ekolu


Wailea (South Maui)


A-1


148




Hale Kai I


Lahaina (West Maui)


A-2


40




Hale Mahina Beach


Lahaina (West Maui)


A-2


53




Hale Ono Loa


Lahaina (West Maui)


A-2


67




Hono Koa


Lahaina (West Maui)


A-2


28




Kahana Outrigger (1)


Lahaina (West Maui)


A-1


4




Kahana Outrigger (2)


Lahaina (West Maui)


A-1


8




Kuleana (1)


Lahaina (West Maui)


A-1


18




Kuleana (2)


Lahaina (West Maui)


A-1


100




Lahaina Beach Club


Lahaina (West Maui)


A-2


12




Lokelani


Lahaina (West Maui)


A-2


36




Maui Sands II


Lahaina (West Maui)


A-2


20




Paki Maui I &amp; II


Lahaina (West Maui)


A-2


80




Paki Maui III


Lahaina (West Maui)


A-2


28




Papakea


Lahaina (West Maui)


A-2/H2


364




Pikake


Lahaina (West Maui)


A-2


12




Kapalua Bay Villas


Kapalua (West Maui)


A-2


141




Hale Kaanapali


Kaanapali (West Maui)


A-2/H/OS


258




Kaanapali Royal


Kaanapali (West Maui)


A-2


105




Maui Eldorado


Kaanapali (West Maui)


A-2


205




 


Total


 


4502






The Report notes that there is a barrier to implementation: &quot;The length of time for land-use designation changes to be reviewed and approved will likely extend beyond the current Council term.&quot;


The report concludes that the recommendations further the General Plan objectives as they serve to “Increase the inventory of long-term housing units, whether owner-occupied or long-term rental, and whether single-family or multi-family.” (West Maui Community Plan, page 58)


“Limit the number of visitor-accommodation units and facilities in Community Plan Areas.” (Countywide Policy Plan, page 73)


“Maintain a sustainable balance between the resident, part-time resident, and visitor populations.” (Countywide Policy Plan, page 73)
 ]]> </description>
    <pubDate>Tue, 14 Oct 2025 13:14:00 -1000</pubDate>
</item>
<item>
    <guid>http://www.luxuryrealestatemaui.com/blog/mauis-str-ban-update-maui-county-councils-housing-and-land-use-committee-advances-bill-9.html</guid>
    <link>http://www.luxuryrealestatemaui.com/blog/mauis-str-ban-update-maui-county-councils-housing-and-land-use-committee-advances-bill-9.html</link>
        <author>cb@luxuryrealestatemaui.com (Courtney M. Brown)</author>
        <title>Maui's STR Ban Update: Maui County Council's Housing and Land Use Committee Advances Bill 9</title>
    <description> <![CDATA[ 
Today, July 24th, the Maui County Council's Housing and Land Use Committee advanced Bill 9, CD-1.


Per the Council's Facebook page: &quot;The Housing and Land Use Committee on Thursday recommended the council pass Bill 9, CD1 (2025) on first reading. The committee report will attach the updated version of the bill, incorporating the committee's amendments, for posting on a future council agenda. The amended bill would phase out transient vacation rentals in apartment-zoned districts over three years in West Maui and five years elsewhere. The committee's file on the bill is available online: tinyurl.com/Bill9file&quot;


In final comments by Council Members, while the hope was it would provide affordable housing and prevent residents from moving to the mainland, it was noted that there would likely be litigation. It was also mentioned that during the phase out period, condominium property associations could apply for zoning changes. 


The next phase in this process is for the HLUC to finalize and transmit their final Committee Report.  It will then be sent to the County Council for a second reading and a formal vote.  


Bill 9 is often referred to as an STR Ban as it would repeal the ability to operate short-term rentals in the Apartment Districts (see Maui County Code Chapter 19.12.020).  Properties operating under this section of the Maui County code are often referred to as the Minatoya List.  There are over 7000 properties on Maui that operate legal rentals under this section of the county code.


Maui County Code Chapter 19.12.020:  Allows transient vacation rentals in buildings and structures meeting all of the following criteria [1]


1. The building or structure received a building permit, special management area use permit, or planned development approval that was lawfully issued by and was valid, or is otherwise confirmed to have been lawfully existing, on April 20, 1989.2. Transient vacation rental use was legally conducted in any lawfully existing dwelling unit within the building or structure prior to September 24, 2020 as determined by real property tax class or payment of general excise tax and transient accommodations tax.3. The number of rooms or units allowed for transient vacation rental use may not increase beyond those allowed for such use as of January 7, 2022. Existing transient vacation rentals may be reconstructed, renovated, or expanded if no new rooms or transient vacation rental units are added.4. The property owner or operator holds general excise tax and transient accommodations tax licenses and is current in payment of State and County taxes, fines, or penalties assessed in relation to the transient vacation rental.5. The planning director and director of finance must maintain a publicly available list of all transient vacation rental units allowed under this section to the best of the departments' knowledge at the time the list is posted. The list is informational only and is not a confirmation of zoning or allowable uses. Inclusion of a property on the list does not establish any right to operate a transient vacation rental unit, and no person may rely upon the list to establish the right to operate as a transient vacation rental unit. Any interested person must consult the department with respect to any specific property's ability to operate as a transient vacation rental unit.6. Advertisements for transient vacation rental use must include the subject property's registration number, which is the subject property's tax map key number, without punctuation marks.7. A declaration in accordance with section 19.12.025 must not have been filed.


HISTORICAL INFORMATION


The lack of affordable housing is a very real issue for Maui County.  Like many places around the world that are popular vacation destinations or urban centers, many residents are finding the costs of housing take up a disproportionately large percentage of their annual living expenses.


In the aftermath of the wildfire that swept through Lahaina town on August 8, 2023, the critical need for affordable housing has been exacerbated, with many local residents feeling the county of Maui has prioritized tourism at the expense of local residents.  Others who work in the visitor industry have concerns that the proposed bill will have a negative economic impact on their livelihoods and many small businesses tied to the visitor industry such as housekeeping/repair companies, rental management programs, restaurants, shops, and activity companies.  


The following is a timeline of the bill to repeal the ability to operate short-term rentals in the apartment districts.  The proposed bill has been contentious, and over the course of the past year, those both for and against the bill have submitted passionate testimony. 


May 2, 2024:Hawaii State Legislature passed SB2919.


May 3, 2024:In anticipation of the Governor's signing the sentate bill into law, Maui County's Mayor Richard Bissen held a press conference.  During that conference, he announced his intent to present a bill  that “If successful, this legislation will support the return of approximately 7,000 transient vacation rentals (TVRs) to the local housing market and specifically 2,200 in West Maui, again, for long-term rental consideration.”  It should be noted that these rentals have not been operating illegally, but rather these are legal short-term rentals through a section of the Maui County Code, Chapter 19.12.020.  The bill would




Phase out all STRs on the Minatoya List located in West Maui effective July 1, 2025.


Phase out all STRs on the Minatoya List located in all other parts of Maui effective January 1, 2026




May 4, 2024:Governor Josh Green signed the bill into law Per the governor's website,  &quot;By addressing the issue of illegal short-term rentals, SB 2919 aims to alleviate Hawaiʻi’s housing crisis and increase housing levels throughout the state. This bill provides counties with home rule authority to see that vacation rentals are not allowed in communities that do not want them.&quot; 


June 25, 2024:The Bill was heard by the Maui Planning Commission on June 25, 2024 and submitted their Recommendations


November 22, 2024:The Mayor submitted the bill and Planning Commission recommendations to the County Council.  Read the Submission


May 30, 2025:Mayor Bissen submitted a bill for an ordinance amending Chapters 19.12, 19.32, and 19.37 Maui County Code, Relating to Transient Vacation Rentals in Apartment Districts (HLU-4)  Read the Mayor's Submission HLU-4


June 3, 2025:County Council Chair Tasha Kama submitted Amendments to Bill 9 (2025) that would importantly change the amortization of the phase out of the apartment zoned residences to July 1, 2030.  The amendments are as follows:




This would amend section 19.12.070, Maui County Code, to codify the phasing out of Transient Vacation Rental uses in the Apartment Districts by July 1, 2030.


Clarifies that validly existing time share units or time share plans are exempt from being phased out.


Requires the Director of Finance, with the assistance of the Planning Director, to provide notice to the appropriate real property owners of the uses being phased out and other relevant information.


Incorporates technical and nonsubstantive revisions, including to the bill title.




June 9, 2025 to June 25thMaui County Council hears public testimony regarding Bill 9


July 2, 2025 The Maui County Council’s Housing and Land Use Committee began deliberations in a closed executive session on July 2, 2025.  It is widely reported they conferred with Maui County attorneys.  At the end of their session, the panel recessed until 9 a.m. July 23, 2025


July 23, 2025The HLUC continued deliberations


July 24, 2025In a 6-3 vote, the HLUC advanced Bill 9 to the County Council.  Council members (in favor): Gabe Johnson, Tamara Paltin, Keani Rawlins-Fernandez, Shane Sinenci, and Noe U'u-Hodgins.  Council members (against):  Tom Cook, Tasha Kama, Yuki Lei Sugimura.  


ADDITIONAL RESOURCES AND FAQS


Below are some frequently asked questions and links to resources and source information.  As always, interested parties are advised to do their own due diligence and consult with the appropriate professional, as county zoning rules and ordinances may change over time.


MAUI TRANSIENT/SHORT-TERM/VACATION RENTAL FAQS


For the purpose of the information below, &quot;Transient Vacation Rental&quot; or &quot;TVR&quot; is used interchangeably with the terms short-term rentals and vacation rentals. 


1. What is a Transient Vacation Rental (TVR)?


Per Maui County's website, a TVR (short-term or vacation rental) is any rental of a housing unit for less than 180 days. The Maui County Code Chapter 19.37 prohibits transient vacation rentals outside of the hotel district. 


List of Maui's Hotel-Zoned Condominum Properties


2. What if the condominium property I'm considering does not fall under Maui County's Code's Hotel District?  Can I still rent it short-term as a TVR?  What is the Minatoya List?


Per the Maui County TVR FAQ webpage: &quot;An estimated 16,000-plus TVRs may operate legally in the County, many in multi-unit buildings, along with several hundred single family units. They operate legally because they are in an approved zoning district (hotel, business, historic, etc). Those that are not in approved districts and are operating legally, have applied for and received a “conditional permit” that is required to conduct a vacation rental business in a residential, rural or agricultural zoned district.&quot;


Per the current county code (County Code Chapter 19.12.020 section G), TVRs of condominiums are currently permitted in apartment zoning (A-1 and A-2) if they meet certain criteria.  This section of the county code and the vested rights to conduct transient vacation rental use may change if HLU Bill 4 passes the County Council.


Updated List of Condominiums per the County of Maui Short Term Rental List updated 6.27.2024


3. What is the Minatoya List?


In 2001, Maui County's Deputy Corporate Counsel, Richard K. Minatoya, issued a legal opinion that was later codified in Chapter 19.12.020.  Subsequently, there is a list of condominiums, apartments and planned developments that meet the criteria outlined above in question 2.  


The County of Maui maintains &quot;a list of Apartment-zoned properties that are generally recognized to have the vested right to conduct transient vacation rental use under the current county code.&quot; This list is often referred to as the &quot;Minatoya List&quot;.


It is noted on the list &quot;This list does not grant any entitlement that is not allowed by zoning or any other provisions of the Maui County Code. This list is subject to error; to determine if short-term occupancy is allowed on any property, confirmation should be obtained from the Department of Planning.&quot;  


If the mayor's proposed legislation passes, the apartment-zoned condominiums on this list would be affected.   It is not known if other zonings would be affected or those rentals allowed by ordinances. It is advised to seek confirmation from the Department of Planning and keep updated on the legislation.


4.  What if I am considering a single-family residence or ohana?


For a single-family and/or ohana home in the Apartment, Residential and Agricultural Districts, if an exemption is not in place for the subdivision, an owner would have to apply for and gain approval for one of the following in order to use the property as a TVR:




B&amp;B Permit (County Code Chapter 19.64), per the zoning ordinances, the owner/proprietor of a B&amp;B shall be a resident of the County and shall reside, on a full-time basis, on the same lot being used as the bed and breakfast home.


Short Term Rental Home (STRH) Permit (County Code Chapter 19.65).  It should be noted that short-term rental home permits are subject to a variety of conditions, the owner must have owned the home for five years prior to the application, they are currently non-transferable, and the county has placed caps on the number allowed in each area.


Conditional Use Permit: Outside of the above zoning districts, there are short-term rentals that have received approval to operate with a Conditional Permit.  




5. For homes with Short-Term Rental Home Permits.  Any Updates since originally the permit process was introduced? Yes.  The following are some key updates to the code:




Update as of 4/12/2018: Maui County has passed a law that changes one of the requirements for the ability to apply for a permit to rent for any period of less than 180 days if the property does not have hotel zoning.  Previously, the application required that the home be at least five years old.  With the new law, the applicant must have owned the home for five years prior to applying for the short-term rental home permit.  This new law was passed on 3/27/2018 takes effect on 9/27/2018.


Update as of 1/7/2022: Maui County Council passed a two-year moratorium on new short-term rentals (Ordinance 5316)


Update 4/8/2022: The Maui County Council’s Planning and Sustainable Land Use Committee recently advanced legislation that would essentially codify the moratorium, and function to cap the number of visitor accommodations at existing levels (Resolution 22-70)Any interested parties should investigate current legislation and proposals at the time of your purchase, as well as the applicable county zoning ordinances that apply to the property that is of interest. 




6. With the 2-Year Moratorium on Transient Accommodations in Ordinance 5316 how does that affect buying a condominium at a property where rentals are permitted but the unit isn't currently rented?


This is something the Realtor's Association of Maui's Government Affairs department has been asked, and they responded that &quot;this legislation should not impact any units that are allowed to conduct transient accommodations, even if those units aren’t actually conducting transient accommodations now. This specific point was discussed at the PSLU Committee’s March 23, 2022 meeting, and the original bill was amended to ensure that this right would be preserved, even if vacation rentals aren’t being conducted.&quot; For details on these changes, and a clearer understanding of the legislative intent on this matter, they point us to the meeting minutes from March 23rd beginning around page 34.


7. The Resolution also changes Section 19.32.040 of the Maui County Code to say that “transient vacation rentals are not permitted in planned developments.” Does this mean that transient vacation rentals will become unlawful in planned developments?


Again turning to our Government Affairs Department: &quot;According to Section 20 of the proposed legislation, these changes will only apply “to new transient accommodation applications that have not received final discretionary approval prior to January 7, 2022.” Therefore, existing planned developments that currently allow transient accommodations will continue to be allowed to conduct transient accommodations. Notwithstanding, TVR use will likely be considered a “lawful non-conforming use,” which means it is allowed but it may potentially be susceptible to elimination through legislation down the line.&quot;


8. Can I manage a vacation rental or long-term rental property myself?  Can a relative or an employee manage the property for me?


An owner can manage their vacation rental or long-term themselves, but they must be on island to do so. If the owner are not on island, they do need to provide their renters with a Local Contact and/or managing agent, who resides on island.  Per Hawaii Landlord Tenant Code, Chapter 521, &quot;An absentee landlord shall designate an agent to act on the landlord's behalf. The agent must reside on the same island as the rental unit.&quot;  Per the DCCA, the designated on-island agent must be licensed if engaging in any activity for which a real estate license is required or manages property for more than one owner.


9. Is a landlord obligated to collect General Excise Tax (GET) and Transient Accommodations Tax (TAT)?Yes. The landlord must collect and pay GET and TAT per the Revised Statute 237.  MCTAT is also collected (Maui County Transient Accommodations Tax)


GET=4.5 (4 Hawaii State GET and .5 Maui County GET), which is charged by businesses as 4.712TAT=13.25 (10.25 Hawaii State TAT and 3 Maui County TAT)


These tax rates are subject to change.  Please verify at the time of reading this post.


10. When advertising a vacation rental online, are there any requirements?


Yes...enter Act 204 in 2016 and requirements relating to providing the registration, tax ID and provide the Local Contact information. In addition to helping to ensure owners of transient vacation rental properties collect and pay the appropriate taxes, it also helps consumers investigate whether an online rental advertisement is real or fraudulent and provides a contact in case of an emergency at the property. Per the website for the Governor of the State of Hawaii, Act 204: &quot;authorizes DOTAX to enforce civil penalties for operators and plan managers who fail to display the certificate of registration and registration ID numbers for transient accommodations and resort time share vacation plans. Authorizes DOTAX to issue citations for failure to provide the registration identification number or link to the number and the contact information of the local contact in an advertisement for a transient accommodation or resort time share vacation plan.&quot; 


11. Does operating a TVR affect my property tax rate?  Does owning a condominium where TVR's occur impact my tax classification? 


Yes.  Per Maui County's Website on the date of this post, the county classifies real property tax for properties as follows:




Time Share – real property that is subject to a time share plan as defined in section 514E-1, Hawaii Revised Statutes.


Non-owner-occupied - real property improved with a dwelling that would not be classified as “owner-occupied,” “hotel and resort,” “time share,” “TVR-STRH,” “commercial,” “industrial,” “commercialized residential,” or “long-term rental.&quot;


Commercialized Residential – real property that serves as the owner’s principal residence and has been granted a bed and breakfast home permit, a short-term rental home permit, or operates as a transient vacation rental, and cannot qualify for a home exemption.


TVR-STRH – lodging or dwelling units occupied by transient tenants for periods of less than six consecutive months, including real property that does not serve as the owner’s principal residence and has been granted a short-term rental home permit or a conditional permit allowing transient vacation rental use without regard to its highest and best use and cannot qualify for a home exemption.


Apartment – multi-dwelling-unit improvements containing five or more dwellings that would not be classified ““TVR-STRH.”


Commercial 


Industrial 


Agricultural 


Conservation 


Hotel and Resort – properties occupied by transient tenants for period of less than six consecutive months, have eight or more lodging or dwelling units and employ more than twenty full time persons.


Owner-occupied – real property owned and occupied as a principal home and for which a home exemption was filed and granted. The exemption is $300,000 as of the date of this post.


Long-term rental – dwelling units occupied by long-term tenants for periods of twelve consecutive months or more to the same tenant and have been granted a long-term rental exemption.  As of the date of this post, the exemption up to $200,000 on a parcel that is occupied as a long-term rental for twelve (12) consecutive months or longer to the same tenant.  




The website notes: &quot;Property is classified based upon its highest and best use. Properties receiving home exemptions, long-term rental exemptions, permitted bed and breakfasts and permitted transient vacation rentals are exceptions.&quot;


12. What about using my property as a Long Term Rental?


In an effort to bolster housing for local residents, the county passed Bill 129 which creates an additional tax advantage to someone choosing to rent their property on a long-term basis.  This bill essentially creates a &quot;long-term rental&quot; tax classification and exemption.  


On January 1, 2022, lodging or dwelling units occupied by long-term tenants for periods of 12 consecutive months or more to the same tenant may be granted a long-term rental exemption.  Six-month and month-to-month leases do not qualify.  Properties without a home exemption will be eligible for a $200,000 long-term rental exemption.  Those that have a home exemption and qualify for a long-term rental exemption will be eligible for an additional $100,000 exemption and will be classified as Owner-Occupied.


To Apply, an owner must complete the Long Term Rental Exemption Form and a copy of the valid signed lease agreement by visiting www.mauipropertytax.com.  The deadline for filing is at the end of each calendar year.


A long-term rental is subject to GET (General Excise Tax) but is not subject to TAT (Transient Accommodations Taxes)


13. Any other comments?


When purchasing real estate, it is always advised to consult with the appropriate legal and tax professionals.  


If considering a property that would be used as a TVR and not living on island, it is recommended to speak with and interview licensed professional management companies.  There are sometimes on-site rental management offices, as well as independent real estate companies that specialize in the management of transient vacation rentals.


If you are considering purchasing a property here on Maui to use as a Transient Vacation Rental (TVR), you should be sure to check with the Planning Department, as well as on the current state and county zoning laws, rules and regulations, and tax laws, as well as the Residential Landlord-Tenant Code.  Per the Maui County website, there are proposed legislative bills that may change the permitting process, requirements and areas.  Find more information on these resource sites:


HELPFUL RESOURCES:Information in this post is taken from the Maui County website and the Maui County Municipal Code website. Landlord Tenant Code and Short Term Rentals/Taxation are addressed in chapters 237, 467, and 521 of the Hawaii Revised Statutes




Maui County Codes: Chapter 19 Zoning Ordinances and Permitted Uses [1]


Public Meeting Notice STR Bill 6.9.2025


HLU-4 BILL 9 (2025) 


HLU-4 BILL 9 (2025) Correspondence from the Planning Commission 11.22.2024


HLU-4 BILL 9 (2025) Correspondence from the Mayor 5.30.2025


HLU-4 BILL 9 (2025) Amendment from Committee Chair 6.03.2025


Maui Real Property Tax Assessments: search properties


Maui County: Real Property Division


Act 204


Short Term Rental Permit Information


Minatoya Opinion


Brochure Renting Residential, April 2016


Brochure Transient Accommodations April, 2016


For Consumers booking a vacation rental:  &quot;Per Maui County Website, there are more than 16,000 units (i.e., apartments, condos, houses) that are legally eligible to operate as short-term (less than six months) rentals without requiring a Bed &amp; Breakfast Permit or Conditional Permit. These units are generally located in districts zoned for hotel use, but some are also located in apartment districts or are covered by other pre-existing situations. The operation of short-term rentals in these zoning districts is consistent with current County of Maui zoning ordinances, Community Plans, General Plan, and State law. All short-term rentals are also required to pay State of Hawaii General Excise Tax (GET) and Transient Accommodation Tax (TAT). It is recommended that you inquire with the owner as to whether they are operating in compliance with all current laws.&quot;  Lists of Permitted B&amp;B's, STRH's, TVR's can be found on the county website using the link above.




Disclaimer: Information is taken from the above-listed resources on the date of this post, June 6, 2025.  Some of this information appeared in a blog post dated May 15, 2017 and updated in 2018, June 13, 2022, and May 6, 2024.  While every effort has been made to ensure the accuracy of this article, it is not intended to provide legal, zoning &amp; property use, or tax advice as individual situations will differ and should be discussed with your property management company, tax professional and/or attorney.  Zoning and land use questions should be directed to the Maui County Department of Planning. Updates and amendments may be made to the county and state laws and rules and regulations cited above, so all information contained herein should be not be relied upon without independent verification and should be researched at the time of purchase.


 


 
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    <pubDate>Thu, 24 Jul 2025 16:47:00 -1000</pubDate>
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    <guid>http://www.luxuryrealestatemaui.com/blog/market-spotlight-94-keoawa-honolua-ridge-kapalua.html</guid>
    <link>http://www.luxuryrealestatemaui.com/blog/market-spotlight-94-keoawa-honolua-ridge-kapalua.html</link>
        <author>cb@luxuryrealestatemaui.com (Courtney M. Brown)</author>
        <title>Market Spotlight: 94 Keoawa, Honolua Ridge, Kapalua</title>
    <description> <![CDATA[ 
Escape to Honolua Ridge: the privacy of the country with the amenities of the Kapalua Resort.


An aerial view of the 94 Keoawa overlooking the Plantation Course, across the Pacific to Moloka'i.  All listing photography by Archer Shoots



Honolua Ridge offers a rare opportunity to own a private estate with sweeping ocean vistas, world-class amenities, and unparalleled peace.  Located just three miles north of the town center of Kapalua, this gorgeous country estate strikes the ideal balance between a tranquil retreat and the activities and amenities of a world class resort.


 


Annexed into the gated Plantation Estates community, Honolua Ridge features home sites that range in size from two to thirty-plus acres. Rarely in West Maui do you find this much acreage.  Honolua Ridge is surrounded by open space and wild beauty.


 



A Home That Redefines Privacy and a Reimagined Interior


Set on over 7 acres within a gated enclave of luxury Kapalua homes, this custom-built residence offers a feeling of seclusion and privacy. The estate captures sweeping views of the ocean, Maui's vibrant sunsets, and the neighboring island of Moloka‘i.  The land is planted with fruit trees and tropical landscaping, and is bordered by acres of forest and native Hawaiian flora.


Architecturally, the home fuses modern elegance with island warmth. The expansive lanai and outdoor entertaining areas invite you to enjoy Maui’s perfect year-round climate with ease and style.


While it is a large home ideal for multigenerational living or a house full of guests, the layout also lends itself to easy living with the main level upstairs and guest accommodations downstairs.  Each floor is equipped with its own living room, kitchen, and three bedrooms.  The upstairs features a private office, and the downstairs has a home theatre, pool table and foosball.  The current owner has made extensive updates to the home, and the thoughtful renovation includes a completely reimagined kitchen, dining area, and primary suite upstairs, oak floors, new windows, and an extensive photo-voltaic system with backup batteries to harness the sun.


The Kapalua Resort is known for its world-class golf courses, tennis &amp; pickleball, hiking and biking trails, and stunning beaches.  Many of Maui's most popular restaurants are located in Kapalua, including Merriman's Kapalua, Cane &amp; Canoe, the Banyan Tree, Sansei Kapalua, Taverna, and the Plantation House.  Nearby in Napili, is one of Maui's private schools, Maui Preparatory Academy.


This is a rare ability to own a legacy property in a community that truly embraces the natural beauty of its surroundings.


94 Keoawa


Incomparable and casually elegant, this stylish and spacious home was taken down to the bare studs and then artfully recreated.


The home features oak flooring throughout, custom cabinetry in kitchen and upstairs baths with soft closing mechanisms, stunning counter tops and a row of elegant glass display cabinets.  





The kitchen is a chef's dream, beautifully appointed with a double Wolf range, Sub Zero refrigeration and wine storage.  





The kitchen opens to a large great room featuring a built-in entertainment center and a generous lanai for outdoor dining.





A gracious ocean view primary suite features a generous walk-in closet and ensuite bathroom.  





 The Primary ensuite is bright and airy, with windows overlooking tropical landscaping, complete with a soaking tub and shower large enough for two.  Just off the Primary is the first of two laundry rooms





 The study provides ample room to work, or for a quiet retreat to spend an afternoon reading your favorite books.





A second ocean view bedroom suite is located on the main level, with a large, sheltered lanai providing a wonderful spot for guests.  A third  bedroom suite and powder room complete the main floor.


Downstairs, you'll find a second great room, a second kitchen, a home theater, laundry, powder room and three bedrooms.





Just off the living room is a large pool deck, additional outdoor dining and acres of fruit trees.





The home theatre is a cozy place to relax and take in your favorite movies





The game room features a pool table, foosball and an ocean view





Three bedrooms are located downstairs, making this a perfect spot for guests or multigenerational living





The pool and spa are illuminated at night and are the perfect plax to relax on a sunny day, and watch the sun illuminate the clouds as it sets.





As night falls, and the stars come out, this is an ideal place to enjoy the wonders of the evening sky framed by palm trees.


For more information on 94 Keoawa, please contact Courtney M. Brown or Billy Jalbert


View Kapalua Homes for Sale



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    <pubDate>Fri, 11 Jul 2025 21:34:00 -1000</pubDate>
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    <guid>http://www.luxuryrealestatemaui.com/blog/maui-short-term-rental-update-maui-county-council-public-hearing-regarding-mauis-proposed-str-ban-ju.html</guid>
    <link>http://www.luxuryrealestatemaui.com/blog/maui-short-term-rental-update-maui-county-council-public-hearing-regarding-mauis-proposed-str-ban-ju.html</link>
        <author>cb@luxuryrealestatemaui.com (Courtney M. Brown)</author>
        <title>Maui Short Term Rental Update: Maui County Council Public Hearing regarding Maui's Proposed STR Ban, July 3, 2025</title>
    <description> <![CDATA[ 

UPDATE ON THE PROPOSED BAN ON SHORT-TERM RENTALS IN MAUI'S APARTMENT DISTRICTS


Click to read Update as of July 24, 2026


The Maui County Council's Housing and Land Use Committee voted 6-3 in favor of passing Bill 9, which would serve to phase out Transient Vacation Rentals in Maui County's Apartment Districts.


&gt;The Bill will now go to the council for a second reading and a final vote. That said, as all nine council members are committee members, in all likelihood, the vote will remain the same.


Update as of July 3, 2025


After hearing passionate testimony in favor and opposition of the ban on Short Term Rentals in Maui's apartment districts, the Maui County Council’s Housing and Land Use Committee began deliberations in a closed executive session on July 2, 2025.  It is widely reported they conferred with Maui County attorneys.  At the end of their session, the panel recessed until 9 a.m. July 23, 2025

The County Council began hearing in person and online testimony on June 9, 2025 and closed it on June 25, 2025.  Over several days hundreds came to testify.  Every person that testified was passionate in their position, some for and some against the bill, each raising excellent points about an issue that is pressing here in Maui County: affordable housing.  The question centers on how to create more of it quickly for Maui residents.

View Written testimony about Bill 9


Bill 9 (2025), entitled “A BILL FOR AN ORDINANCE AMENDING CHAPTERS 19.12, 19.32, AND 19.37 MAUI COUNTY CODE, RELATING TO TRANSIENT VACATION RENTALS IN APARTMENT DISTRICTS.”



BILL 9 DESCRIPTION:




Bill 9 (2025), entitled “A BILL FOR AN ORDINANCE AMENDING CHAPTERS 19.12, 19.32, AND 19.37 MAUI COUNTY CODE, RELATING TO TRANSIENT VACATION RENTALS IN APARTMENT DISTRICTS.” Bill 9’s purpose is to revert all Apartment District properties to long-term residential use, remove the exception allowing Transient Vacation Rental use in Apartment District structures built or approved before 1989, and fully discontinue Transient Vacation Rental use in Apartment Districts.If enacted, Bill 9 would take effect on July 1, 2025, for the West Maui Community Plan area and on January 1, 2026, for all remaining areas in the County. The Council received Bill 9, approved as to form and legality by the Department of the Corporation Counsel, on December 20, 2024.


Correspondence dated November 22, 2024, from the Planning Director, transmitting the Department of Planning’s report and recommendations from the Maui, Molokai, and Lānaʻi planning commissions and related documents.


Correspondence dated May 30, 2025, from the Mayor, transmitting a proposed CD1 version of Bill 9 (2025). This proposed CD1 version:a. Phases out Transient Vacation Rental uses in the Apartment Districts by July 1, 2028;b. Amends Subsection 19.500.110(A), Maui County Code, to except amortized or phased out nonconformities from continuing under Section 19.500.110, Maui County Code; andc. Incorporates technical and nonsubstantive revisions.


An Amendment Summary Form, dated June 3, 2025, from the Committee Chair, with a proposed CD1 version of Bill 9 (2025), entitled “A BILL FOR AN ORDINANCE AMENDING CHAPTERS 19.12, 19.32, AND 19.37, MAUI COUNTY CODE, RELATING TO TRANSIENT VACATION RENTALS IN APARTMENT DISTRICTS, INCLUDING TRANSIENT VACATION RENTALS ALLOWED TO CONTINUE UNDER ORDINANCE 1797 (1989).” This proposed CD1 version:a. Amends Section 19.12.070, Maui County Code, to codify the phasing out of Transient Vacation Rental uses in the Apartment Districts by July 1, 2030;b. Clarifies that validly existing time share units or time share plans are exempt from being phased out;c. Requires the Director of Finance, with the assistance of the Planning Director, to provide notice to the appropriate real property owners of the uses being phased out and other relevant information; andd. Incorporates technical and nonsubstantive revisions.




Status: The Committee may receive a presentation on Bill 9 (2025) from the Mayor or the Mayor’s representative. The Committee may consider whether to recommend passage of Bill 9 (2025), with or without revisions. The Committee may also consider the filing of Bill 9 and other related action.


Bill 9 (2025) Correspondence from Planning 11-22-2024 Correspondence from Mayor 05-30-2025 Amendment Summary Form from Committee Chair 06-03-2025


THE COUNTY ORDINANCE WHICH CODIFIED THE &quot;MINATOYA OPINION PROPERTIES&quot;, ALLOWING PROPERTIES IN THE APARTMENT ZONE TO OPERATE SHORT TERM RENTALS:


This public hearing will hear online and in-person testimony regarding the proposal to repeal the ability to operate short term rentals in the Apartment Distrcits (see Maui County Code Chapter 19.12.020) which are often referred to as the Minatoya List.  There are over 7000 properties on Maui that operate legal rentals under this section of the county code.


Transient vacation rentals in buildings and structures meeting all of the following criteria [1]


1. The building or structure received a building permit, special management area use permit, or planned development approval that was lawfully issued by and was valid, or is otherwise confirmed to have been lawfully existing, on April 20, 1989.2. Transient vacation rental use was legally conducted in any lawfully existing dwelling unit within the building or structure prior to September 24, 2020 as determined by real property tax class or payment of general excise tax and transient accommodations tax.3. The number of rooms or units allowed for transient vacation rental use may not increase beyond those allowed for such use as of January 7, 2022. Existing transient vacation rentals may be reconstructed, renovated, or expanded if no new rooms or transient vacation rental units are added.4. The property owner or operator holds general excise tax and transient accommodations tax licenses and is current in payment of State and County taxes, fines, or penalties assessed in relation to the transient vacation rental.5. The planning director and director of finance must maintain a publicly available list of all transient vacation rental units allowed under this section to the best of the departments' knowledge at the time the list is posted. The list is informational only and is not a confirmation of zoning or allowable uses. Inclusion of a property on the list does not establish any right to operate a transient vacation rental unit, and no person may rely upon the list to establish the right to operate as a transient vacation rental unit. Any interested person must consult the department with respect to any specific property's ability to operate as a transient vacation rental unit.6. Advertisements for transient vacation rental use must include the subject property's registration number, which is the subject property's tax map key number, without punctuation marks.7. A declaration in accordance with section 19.12.025 must not have been filed.


HISTORICAL INFORMATION


The lack of affordable housing is a very real issue for Maui County.  Like many places around the world that are popular vacation destinations or urban centers, many residents are finding the costs of housing take up a disproportionately large percentage of their annual living expenses.


In the aftermath of the wildfire that swept through Lahaina town on August 8, 2023, the critical need for affordable housing has been exacerbated, with many local residents feeling the county of Maui has prioritized tourism at the expense of local residents.  Others who work in the visitor industry have concerns that the proposed bill will have a negative economic impact on their livelihoods and many small businesses tied to the visitor industry such as housekeeping/repair companies, rental management programs, restaurants, shops, and activity companies.  


The following is a timeline of the bill to repeal the ability to operate short-term rentals in the apartment districts.  The proposed bill has been contentious, and over the course of the past year, those both for and against the bill have submitted passionate testimony. 


May 2, 2024:Hawaii State Legislature passed SB2919.


May 3, 2024:In anticipation of the Governor's signing the sentate bill into law, Maui County's Mayor Richard Bissen held a press conference.  During that conference, he announced his intent to present a bill  that “If successful, this legislation will support the return of approximately 7,000 transient vacation rentals (TVRs) to the local housing market and specifically 2,200 in West Maui, again, for long-term rental consideration.”  It should be noted that these rentals have not been operating illegally, but rather these are legal short-term rentals through a section of the Maui County Code, Chapter 19.12.020.  The bill would




Phase out all STRs on the Minatoya List located in West Maui effective July 1, 2025.


Phase out all STRs on the Minatoya List located in all other parts of Maui effective January 1, 2026




May 4, 2024:Governor Josh Green signed the bill into law Per the governor's website,  &quot;By addressing the issue of illegal short-term rentals, SB 2919 aims to alleviate Hawaiʻi’s housing crisis and increase housing levels throughout the state. This bill provides counties with home rule authority to see that vacation rentals are not allowed in communities that do not want them.&quot; 


June 25, 2024:The Bill was heard by the Maui Planning Commission on June 25, 2024 and submitted their Recommendations


November 22, 2024:The Mayor submitted the bill and Planning Commission recommendations to the County Council.  Read the Submission


May 30, 2025:Mayor Bissen submitted a bill for an ordinance amending Chapters 19.12, 19.32, and 19.37 Maui County Code, Relating to Transient Vacation Rentals in Apartment Districts (HLU-4)  Read the Mayor's Submission HLU-4


June 3, 2025:County Council Chair Tasha Kama submitted Amendments to Bill 9 (2025) that would importantly change the amortization of the phase out of the apartment zoned residences to July 1, 2030.  The amendments are as follows:




This would amend section 19.12.070, Maui County Code, to codify the phasing out of Transient Vacation Rental uses in the Apartment Districts by July 1, 2030.


Clarifies that validly existing time share units or time share plans are exempt from being phased out.


Requires the Director of Finance, with the assistance of the Planning Director, to provide notice to the appropriate real property owners of the uses being phased out and other relevant information.


Incorporates technical and nonsubstantive revisions, including to the bill title.




ADDITIONAL RESOURCES AND FAQS


Below are some frequently asked questions and links to resources and source information.  As always, interested parties are advised to do their own due diligence and consult with the appropriate professional, as county zoning rules and ordinances may change over time.


MAUI TRANSIENT/SHORT-TERM/VACATION RENTAL FAQS


For the purpose of the information below, &quot;Transient Vacation Rental&quot; or &quot;TVR&quot; is used interchangeably with the terms short-term rentals and vacation rentals. 


1. What is a Transient Vacation Rental (TVR)?


Per Maui County's website, a TVR (short-term or vacation rental) is any rental of a housing unit for less than 180 days. The Maui County Code Chapter 19.37 prohibits transient vacation rentals outside of the hotel district. 


List of Maui's Hotel-Zoned Condominum Properties


2. What if the condominium property I'm considering does not fall under Maui County's Code's Hotel District?  Can I still rent it short-term as a TVR?  What is the Minatoya List?


Per the Maui County TVR FAQ webpage: &quot;An estimated 16,000-plus TVRs may operate legally in the County, many in multi-unit buildings, along with several hundred single family units. They operate legally because they are in an approved zoning district (hotel, business, historic, etc). Those that are not in approved districts and are operating legally, have applied for and received a “conditional permit” that is required to conduct a vacation rental business in a residential, rural or agricultural zoned district.&quot;


Per the current county code (County Code Chapter 19.12.020 section G), TVRs of condominiums are currently permitted in apartment zoning (A-1 and A-2) if they meet certain criteria.  This section of the county code and the vested rights to conduct transient vacation rental use may change if HLU Bill 4 passes the County Council.


Updated List of Condominiums per the County of Maui Short Term Rental List updated 6.27.2024


3. What is the Minatoya List?


In 2001, Maui County's Deputy Corporate Counsel, Richard K. Minatoya, issued a legal opinion that was later codified in Chapter 19.12.020.  Subsequently, there is a list of condominiums, apartments and planned developments that meet the criteria outlined above in question 2.  


The County of Maui maintains &quot;a list of Apartment-zoned properties that are generally recognized to have the vested right to conduct transient vacation rental use under the current county code.&quot; This list is often referred to as the &quot;Minatoya List&quot;.


It is noted on the list &quot;This list does not grant any entitlement that is not allowed by zoning or any other provisions of the Maui County Code. This list is subject to error; to determine if short-term occupancy is allowed on any property, confirmation should be obtained from the Department of Planning.&quot;  


If the mayor's proposed legislation passes, the apartment-zoned condominiums on this list would be affected.   It is not known if other zonings would be affected or those rentals allowed by ordinances. It is advised to seek confirmation from the Department of Planning and keep updated on the legislation.


4.  What if I am considering a single-family residence or ohana?


For a single-family and/or ohana home in the Apartment, Residential and Agricultural Districts, if an exemption is not in place for the subdivision, an owner would have to apply for and gain approval for one of the following in order to use the property as a TVR:




B&amp;B Permit (County Code Chapter 19.64), per the zoning ordinances, the owner/proprietor of a B&amp;B shall be a resident of the County and shall reside, on a full-time basis, on the same lot being used as the bed and breakfast home.


Short Term Rental Home (STRH) Permit (County Code Chapter 19.65).  It should be noted that short-term rental home permits are subject to a variety of conditions, the owner must have owned the home for five years prior to the application, they are currently non-transferable, and the county has placed caps on the number allowed in each area.


Conditional Use Permit: Outside of the above zoning districts, there are short-term rentals that have received approval to operate with a Conditional Permit.  




5. For homes with Short-Term Rental Home Permits.  Any Updates since originally the permit process was introduced? Yes.  The following are some key updates to the code:




Update as of 4/12/2018: Maui County has passed a law that changes one of the requirements for the ability to apply for a permit to rent for any period of less than 180 days if the property does not have hotel zoning.  Previously, the application required that the home be at least five years old.  With the new law, the applicant must have owned the home for five years prior to applying for the short-term rental home permit.  This new law was passed on 3/27/2018 takes effect on 9/27/2018.


Update as of 1/7/2022: Maui County Council passed a two-year moratorium on new short-term rentals (Ordinance 5316)


Update 4/8/2022: The Maui County Council’s Planning and Sustainable Land Use Committee recently advanced legislation that would essentially codify the moratorium, and function to cap the number of visitor accommodations at existing levels (Resolution 22-70)Any interested parties should investigate current legislation and proposals at the time of your purchase, as well as the applicable county zoning ordinances that apply to the property that is of interest. 




6. With the 2-Year Moratorium on Transient Accommodations in Ordinance 5316 how does that affect buying a condominium at a property where rentals are permitted but the unit isn't currently rented?


This is something the Realtor's Association of Maui's Government Affairs department has been asked, and they responded that &quot;this legislation should not impact any units that are allowed to conduct transient accommodations, even if those units aren’t actually conducting transient accommodations now. This specific point was discussed at the PSLU Committee’s March 23, 2022 meeting, and the original bill was amended to ensure that this right would be preserved, even if vacation rentals aren’t being conducted.&quot; For details on these changes, and a clearer understanding of the legislative intent on this matter, they point us to the meeting minutes from March 23rd beginning around page 34.


7. The Resolution also changes Section 19.32.040 of the Maui County Code to say that “transient vacation rentals are not permitted in planned developments.” Does this mean that transient vacation rentals will become unlawful in planned developments?


Again turning to our Government Affairs Department: &quot;According to Section 20 of the proposed legislation, these changes will only apply “to new transient accommodation applications that have not received final discretionary approval prior to January 7, 2022.” Therefore, existing planned developments that currently allow transient accommodations will continue to be allowed to conduct transient accommodations. Notwithstanding, TVR use will likely be considered a “lawful non-conforming use,” which means it is allowed but it may potentially be susceptible to elimination through legislation down the line.&quot;


8. Can I manage a vacation rental or long-term rental property myself?  Can a relative or an employee manage the property for me?


An owner can manage their vacation rental or long-term themselves, but they must be on island to do so. If the owner are not on island, they do need to provide their renters with a Local Contact and/or managing agent, who resides on island.  Per Hawaii Landlord Tenant Code, Chapter 521, &quot;An absentee landlord shall designate an agent to act on the landlord's behalf. The agent must reside on the same island as the rental unit.&quot;  Per the DCCA, the designated on-island agent must be licensed if engaging in any activity for which a real estate license is required or manages property for more than one owner.


9. Is a landlord obligated to collect General Excise Tax (GET) and Transient Accommodations Tax (TAT)?Yes. The landlord must collect and pay GET and TAT per the Revised Statute 237.  MCTAT is also collected (Maui County Transient Accommodations Tax)


GET=4.5 (4 Hawaii State GET and .5 Maui County GET), which is charged by businesses as 4.712TAT=13.25 (10.25 Hawaii State TAT and 3 Maui County TAT)


These tax rates are subject to change.  Please verify at the time of reading this post.


10. When advertising a vacation rental online, are there any requirements?


Yes...enter Act 204 in 2016 and requirements relating to providing the registration, tax ID and provide the Local Contact information. In addition to helping to ensure owners of transient vacation rental properties collect and pay the appropriate taxes, it also helps consumers investigate whether an online rental advertisement is real or fraudulent and provides a contact in case of an emergency at the property. Per the website for the Governor of the State of Hawaii, Act 204: &quot;authorizes DOTAX to enforce civil penalties for operators and plan managers who fail to display the certificate of registration and registration ID numbers for transient accommodations and resort time share vacation plans. Authorizes DOTAX to issue citations for failure to provide the registration identification number or link to the number and the contact information of the local contact in an advertisement for a transient accommodation or resort time share vacation plan.&quot; 


11. Does operating a TVR affect my property tax rate?  Does owning a condominium where TVR's occur impact my tax classification? 


Yes.  Per Maui County's Website on the date of this post, the county classifies real property tax for properties as follows:




Time Share – real property that is subject to a time share plan as defined in section 514E-1, Hawaii Revised Statutes.


Non-owner-occupied - real property improved with a dwelling that would not be classified as “owner-occupied,” “hotel and resort,” “time share,” “TVR-STRH,” “commercial,” “industrial,” “commercialized residential,” or “long-term rental.&quot;


Commercialized Residential – real property that serves as the owner’s principal residence and has been granted a bed and breakfast home permit, a short-term rental home permit, or operates as a transient vacation rental, and cannot qualify for a home exemption.


TVR-STRH – lodging or dwelling units occupied by transient tenants for periods of less than six consecutive months, including real property that does not serve as the owner’s principal residence and has been granted a short-term rental home permit or a conditional permit allowing transient vacation rental use without regard to its highest and best use and cannot qualify for a home exemption.


Apartment – multi-dwelling-unit improvements containing five or more dwellings that would not be classified ““TVR-STRH.”


Commercial 


Industrial 


Agricultural 


Conservation 


Hotel and Resort – properties occupied by transient tenants for period of less than six consecutive months, have eight or more lodging or dwelling units and employ more than twenty full time persons.


Owner-occupied – real property owned and occupied as a principal home and for which a home exemption was filed and granted. The exemption is $300,000 as of the date of this post.


Long-term rental – dwelling units occupied by long-term tenants for periods of twelve consecutive months or more to the same tenant and have been granted a long-term rental exemption.  As of the date of this post, the exemption up to $200,000 on a parcel that is occupied as a long-term rental for twelve (12) consecutive months or longer to the same tenant.  




The website notes: &quot;Property is classified based upon its highest and best use. Properties receiving home exemptions, long-term rental exemptions, permitted bed and breakfasts and permitted transient vacation rentals are exceptions.&quot;


12. What about using my property as a Long Term Rental?


In an effort to bolster housing for local residents, the county passed Bill 129 which creates an additional tax advantage to someone choosing to rent their property on a long-term basis.  This bill essentially creates a &quot;long-term rental&quot; tax classification and exemption.  


On January 1, 2022, lodging or dwelling units occupied by long-term tenants for periods of 12 consecutive months or more to the same tenant may be granted a long-term rental exemption.  Six-month and month-to-month leases do not qualify.  Properties without a home exemption will be eligible for a $200,000 long-term rental exemption.  Those that have a home exemption and qualify for a long-term rental exemption will be eligible for an additional $100,000 exemption and will be classified as Owner-Occupied.


To Apply, an owner must complete the Long Term Rental Exemption Form and a copy of the valid signed lease agreement by visiting www.mauipropertytax.com.  The deadline for filing is at the end of each calendar year.


A long-term rental is subject to GET (General Excise Tax) but is not subject to TAT (Transient Accommodations Taxes)


13. Any other comments?


When purchasing real estate, it is always advised to consult with the appropriate legal and tax professionals.  


If considering a property that would be used as a TVR and not living on island, it is recommended to speak with and interview licensed professional management companies.  There are sometimes on-site rental management offices, as well as independent real estate companies that specialize in the management of transient vacation rentals.


If you are considering purchasing a property here on Maui to use as a Transient Vacation Rental (TVR), you should be sure to check with the Planning Department, as well as on the current state and county zoning laws, rules and regulations, and tax laws, as well as the Residential Landlord-Tenant Code.  Per the Maui County website, there are proposed legislative bills that may change the permitting process, requirements and areas.  Find more information on these resource sites:


HELPFUL RESOURCES:Information in this post is taken from the Maui County website and the Maui County Municipal Code website. Landlord Tenant Code and Short Term Rentals/Taxation are addressed in chapters 237, 467, and 521 of the Hawaii Revised Statutes




Maui County Codes: Chapter 19 Zoning Ordinances and Permitted Uses [1]


Public Meeting Notice STR Bill 6.9.2025


HLU-4 BILL 9 (2025) 


HLU-4 BILL 9 (2025) Correspondence from the Planning Commission 11.22.2024


HLU-4 BILL 9 (2025) Correspondence from the Mayor 5.30.2025


HLU-4 BILL 9 (2025) Amendment from Committee Chair 6.03.2025


Maui Real Property Tax Assessments: search properties


Maui County: Real Property Division


Act 204


Short Term Rental Permit Information


Minatoya Opinion


Brochure Renting Residential, April 2016


Brochure Transient Accommodations April, 2016


For Consumers booking a vacation rental:  &quot;Per Maui County Website, there are more than 16,000 units (i.e., apartments, condos, houses) that are legally eligible to operate as short-term (less than six months) rentals without requiring a Bed &amp; Breakfast Permit or Conditional Permit. These units are generally located in districts zoned for hotel use, but some are also located in apartment districts, or are covered by other pre-existing situations. The operation of short-term rentals in these zoning districts is consistent with current County of Maui zoning ordinances, Community Plans, General Plan, and State law. All short-term rentals are also required to pay State of Hawaii General Excise Tax (GET) and Transient Accommodation Tax (TAT). It is recommended that you inquire with the owner as to whether they are operating in compliance with all current laws.&quot;  Lists of Permitted B&amp;B's, STRH's, TVR's can be found on the county website using the link above.




Disclaimer: Information is taken from the above-listed resources on the date of this post, June 6, 2025.  Some of this information appeared in a blog post dated May 15, 2017 and updated in 2018, June 13, 2022, and May 6, 2024.  While every effort has been made to ensure the accuracy of this article, it is not intended to provide legal, zoning &amp; property use, or tax advice as individual situations will differ and should be discussed with your property management company, tax professional and/or attorney.  Zoning and land use questions should be directed to the Maui County Department of Planning. Updates and amendments may be made to the county and state laws and rules and regulations cited above, so all information contained herein should be not be relied upon without independent verification and should be researched at the time of purchase.




Courtney M. Brown, R(S) &amp; TeamVice PresidentIsland Sotheby's International Realty


 ]]> </description>
    <pubDate>Thu, 03 Jul 2025 16:19:00 -1000</pubDate>
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<item>
    <guid>http://www.luxuryrealestatemaui.com/blog/maui-property-taxes-new-rates-for-july-1-2025-to-june-30-2026.html</guid>
    <link>http://www.luxuryrealestatemaui.com/blog/maui-property-taxes-new-rates-for-july-1-2025-to-june-30-2026.html</link>
        <author>cb@luxuryrealestatemaui.com (Courtney M. Brown)</author>
        <title>Maui Property Taxes: New Rates for July 1, 2025 to June 30, 2026</title>
    <description> <![CDATA[ 
Each year, Maui County does two things: assesses the value of the property AND sets new rates for the upcoming fiscal year, which runs from July 1st-June 30th.  The Maui County Council has proposed the rates below for 2025-2026 as well as a summary of how they've changed over the years.


Maui County Property Tax Rates 2025 vs Prior Years


Rates are per $1000 of assessed value.  In 2020, the County introduced a new Tiered assessment.  Prior to that, there was a flat rate per the classification. 






Classification


2025


2024


2023


2022


2021


2020


2019


2018


2017


2016


2015




Owner Occupied


 $1.65-$5.75


$1.80-$3.25


$1.90-2.75


$2.00-2.71


$2.41-2.71


$2.51-2.61


$2.90


$2.85


$2.86


$2.70


$2.78




Tier 1 &lt;$1,300,000


 $1,65


$1.80


$1.90


$2.00


$2.41 


$2.51


NA


NA


NA


NA


NA




Tier 2 $1,300,001-$4,500,000


 $1.80


$2.00


$2.00


$2.10


$2.51 


$2.56


NA


NA


NA


NA


NA




Tier 3 $4,500,001&gt;


 $5.75


$3.25


$2.75


$2.71


$2.71 


$2.61


NA


NA


NA


NA


NA




Non-Owner Occupied


 $5.87-$17.00


$5.87-$14.00


$5.85-12.50


$5.85-12.50


$5.45-8.00 


$5.45-6.90


$5.60


$5.52


$5.54


$5.30


$5.40




Tier 1 &lt;$1,000,000


 $5.87


$5.87


$5.85


$5.85


$5.45


$5.45


NA


NA


NA


NA


NA




Tier 2 $1,000,001-$3,000,000


 $8.60


$8.50


$8.00


$8.00


$6.05 


$6.05


NA


NA


NA


NA


NA




Tier 3 $3,000,001&gt;


 $17.00


$14.00


$12.50


$12.50


$8.00 


$6.90


NA


NA


NA


NA


NA




Apartment


 $3.50


$3.50


$3.50


$3.50


$5.55 


$5.55


$6.31


$6.31


$6.32


$6.00


$6.00




Hotel &amp; Resort


 $11.80


$11.75


$11.75


$11.75


$11.75 


$10.70


$11.00


$9.37


$9.37


$8.71


$8.85




Timeshare


 $14.70


$14.60


$14.60


$14.60


$14.60 


$14.40


$14.40


$15.41


$15.43


$14.31


$14.55




Short Term Rental


 $12.50-$15.55


$12.50-$15.00


$11.85


$11.85


$11.11-$11.20 


$11.08


$10.75


$9.28


NA


NA


NA




Tier 1 &lt;$1,000,000


 $12.50


$12.50


$11.85


$11.85


$11.11


$11.08


NA


NA


NA


NA


NA




Tier 2 $1,000,001-$3,000,000


 $14.00


$13.50


$11.85


$11.85


$11.15


$11.08


NA


NA


NA


NA


NA




Tier 3 $3,000,001&gt;


 $15.55


$15.00


$11.85


$11.85


$11.20


$11.08


NA


NA


NA


NA


NA




Long Term Rental


 $2.95-$8.50


$3.00-$8.00


$3.00-$8.00


$3.00-$8.00


NA


NA


NA


NA


NA


NA


NA




Tier 1 &lt;$1,300,000


 $2.95


$3.00


$3.00


$3.00


NA


NA


NA


NA


NA


NA


NA




Tier 2 $1,300,001-$3,000,000


 $5.00


$5.00


$5.00


$5.00


NA


NA


NA


NA


NA


NA


NA




Tier 3 $3,000,001&gt;


 $8.50


$8.00


$8.00


$8.00


NA


NA


NA


NA


NA


NA


NA




Agricultural


 $5.74


$5.74


$5.74


$5.74


$5.94 


$5.94


$5.94


$6.00


$6.01


$5.80


$5.90




Conservation


 $6.43


$6.43


$6.43


$6.43


$6.43 


$6.43


$6.43


$6.35


$6.37


$5.80


$5.90




Commercial (all three tiers)


 $6.05


$6.05


$6.05


$6.05


$6.29 


$6.29


$7.39


$7.25


$7.28


$6.60


$6.60




Industrial


 $7.05


$7.05


$7.05


$7.05


$7.20 


$7.20


$7.48


$7.45


$7.49


$6.69


$6.85




Commercialized Residential


 $2.00-$10.00


$4.00-$8.00


$4.40


$4.40


$4.40


$4.40


$4.60


$4.55


$4.56


$4.35


$4.35




Tier 1 &lt;$1,000,000


 $2.00


$4.00


NA


NA


NA


NA


NA


NA


NA


NA


NA




Tier 2 $1,000,001-$3,000,000


 $3.00


$5.00


NA


NA


NA


NA


NA


NA


NA


NA


NA




Tier 3 $3,000,001&gt;


 $10.00


$8.00


NA


NA


NA


NA


NA


NA


NA


NA


NA






How have Maui Property Taxes Changed? What increased in 2025 vs. 2024?




Owner Occupied/Homeowner.  Tier 1 (-18),  Tier 2 (-18), Tier 3 (+77)


Non-Owner Occupied.  Tier 1 (-2), Tier 2 (+1), Tier 4 (+21)


Short Term Rental:  Tier 1 (0), Tier 2 (0), Tier 3 (+4)


Commercialized Residential: Tier 1 (-50), Tier 2 (-40),  Tier 3 (+25)


No or Little Change: Apartment, Hotel&amp; Resort, Timeshare (+1), Agriculture, Conservation, Commercial, Industrial




It is important to note: In 2025, the Owner Occupant Tax tiers changed as follows:  Tier 1 increased from $1,000,000 to $1,300,000, Tier 2 changed from $1,000,001 to $3,000,000 to $1,300,001 to $4,500,000 and Tier 3 changed from $3,000,001 to $4,500,001


The Long Term Rental tax ranges also increased tier 1 to $1,300,000 though the Tier 2 cap remained at $3,000,000.


Classifications like Agricultural, Hotel &amp; Resort, Timeshare, Commercial, Industrial and Conservation zoning have held steady.  The largest increases have been to the highest Tier (3) of Owner-occupied, Non-owner occupied Residential, and Commercialized Residential.


The County of Maui has been under pressure to keep housing affordable for local homeowners and residents and to provide affordable housing.  To incentivize owners to rent long-term (12-month leases or longer), they've introduced a lower property tax rate and an exemption of $200,000.


In December 2020, the County Council unanimously passed Bill 129.  In an effort to bolster housing for local residents, the county passed Bill 129 which creates an additional tax advantage to someone choosing to rent their property on a long-term basis.  This bill essentially creates a &quot;long-term rental&quot; tax classification and exemption, and took effect in 2022.


The long-term-rental exemption form is available with other forms at: https://www.mauicounty.gov/1953/RPA-Forms-andInstructions. The deadline to file for the long-term rental exemption for the next fiscal year is December 31st.


Per the Maui County property tax website: &quot;Property is classified based upon its highest and best use. Properties receiving home exemptions, long-term rental exemptions, permitted bed and breakfasts and permitted transient vacation rentals are exceptions.&quot;


What do Maui County Classifications mean?


Per the Maui County website*, the County of Maui details the classifications of real property as follows:




Time Share – real property that is subject to a time share plan as defined in section 514E-1, Hawaii Revised Statutes.


Non-owner-occupied - real property improved with a dwelling that would not be classified as “owner-occupied,” “hotel and resort,” “time share,” “TVR-STRH,” “commercial,” “industrial,” “commercialized residential,” or “long-term rental.&quot;


Commercialized Residential – real property that serves as the owner’s principal residence and has been granted a bed and breakfast home permit, a short-term rental home permit, or operates as a transient vacation rental, and cannot qualify for a home exemption.


TVR-STRH – lodging or dwelling units occupied by transient tenants for periods of less than six consecutive months, including real property that does not serve as the owner’s principal residence and has been granted a short-term rental home permit or a conditional permit allowing transient vacation rental use without regard to its highest and best use and cannot qualify for a home exemption.


Apartment – multi-dwelling-unit improvements containing five or more dwellings that would not be classified ““TVR-STRH.”


Commercial 


Industrial 


Agricultural 


Conservation 


Hotel and Resort – properties occupied by transient tenants for period of less than six consecutive months, have eight or more lodging or dwelling units and employ more than twenty full-time persons.


Owner-occupied – real property owned and occupied as a principal home and for which a home exemption was filed and granted.


Long-term rental – dwelling units occupied by long-term tenants for periods of twelve consecutive months or more to the same tenant and have been granted a long-term rental exemption. 




Note: No definition was provided for Commercial, Industrial, Agricultural or Conservation.


*This information taken from https://www.mauicounty.gov/755/Classification-for-Tax-Rate-Purposes as of the date of this post.  It is subject to change.


How do you calculate your property taxes given the new tiered system?


Maui County has prepared this information, however, please note that the tiered amounts have changed since this was proposed.  View How to Calculate Maui County Property Taxes using the Tiered System


Note: this flier is prepared by Maui County and has not yet been updated with the new tiers for 2025-2026.  


As it's a bit confusing, below are some examples using the 2025 rates.  I've also created an excel spreadsheet to perform the calculation.  If you would like a copy or have questions, please email me: contact Courtney Brown


Here are some examples using the different Tiers


1.  Owner Occupied Property with a total value of $1,295,000





2.  Non-Owner Occupied Proeprty with a total value of $2,995,000





3. Short Term Rental Property with a Total Value of $5,000,000





 


Maui County Property Tax Important Dates




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




For additional information, all dates to remember, and appeals information visit the Maui County website


 
 ]]> </description>
    <pubDate>Sun, 15 Jun 2025 12:55:00 -1000</pubDate>
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    <guid>http://www.luxuryrealestatemaui.com/blog/maui-real-estate-statistics-may-2025.html</guid>
    <link>http://www.luxuryrealestatemaui.com/blog/maui-real-estate-statistics-may-2025.html</link>
        <author>cb@luxuryrealestatemaui.com (Courtney M. Brown)</author>
        <title>Maui Real Estate Statistics: May 2025</title>
    <description> <![CDATA[ 
Each month, the Realtor's Association of Maui publishes updates on the Maui real estate market. 





The Maui Real Estate Report for the month of May, 2025 notes:


U.S. existing-home sales dipped 0.5 month-over-month and 2.0 year-over-year to a seasonally adjusted annual rate of 4.00 million units, according to the National Association of REALTORS® (NAR). Sales increased in the Midwest, decreased in the West and Northeast, and were unchanged in the South. Year-over-year, sales were down in every region except the Northeast.


New Listings decreased 9.9 percent for Single Family homes and 33.9 percent for Condominium homes. Pending Sales decreased 16.7 percent for Single Family homes but increased 14.8 percent for Condominium homes. Inventory increased 38.5 percent for Single Family homes and 37.8 percent for Condominium homes.


Median Sales Price increased 0.4 percent to $1,300,000 for Single Family homes but decreased 10.3 percent to $762,500 for Condominium homes. Days on Market increased 40.8 percent for Single Family homes and 38.0 percent for Condominium homes. Months Supply of Inventory increased 58.0 percent for Single Family homes and 73.0 percent for Condominium homes.


There were 1.45 million units actively for sale heading into May, a 9.0 increase from the previous month and a 20.8 improvement from the same time last year, for a 4.4-month supply at the current sales pace, according to NAR. The median existing-home price edged up 1.8 year-over-year to $414,000 as of last measure, the 22nd consecutive month of annual price increases and a new record high for the month.


MAUI HOMES: ACTIVE LISTINGS, PENDING SALES, AND SALES*


Active Listings: 392 homes from $250,000 for a home in Kula with a life estate deed to $38,000,000 for nine parcels in Makawao.  There are currently 2 homes on a parcel so it is listed in MLS as homes, but also includes vacant land, with the potential ability to be divided into 21 lots (potential for 42 homes subject to county approvals).  This is followed by an oceanfront home listed for $31,000,000 on Keawakapu Beach.Pending: 114 homes from $419,000 for a home in Keanae to $16,900,000 for an oceanfront home in Kahana, West Maui.Sold (2025): 282 homes from $450,000 for the sale of a home between family members in Wailuku to $25,500,000 for a home on Keawakapu Beach which sold at auction.  This was $19,500,000 less than the owners paid for it in 2021, when it recorded for $45,000,000.  The median sale price is $1,367,000 and the average is $1,984,300.


MAUI CONDOS: ACTIVE LISTINGS, PENDING SALES, AND SALES 


Active Listings:  816 condos listed from $149,000 for a condo in Kahului to $15,500,000 for a condominium residence at Makena SurfPending: 72 condos pending, ranging from $194,000 for a condo in Kahului to $3,900,000 condo at Lai Loa in WaileaSold (2025): 306 condos listed from $190,000 for a condo in Kahului to $13,500,000 for a condominium residence at Makena Golf &amp; Beach Club in Makena


This continued increase in listing inventory is likely attributed to high interest rates, the local and US economy, and more specifically, the proposed changes to Maui County's Short Term Rental rules and regulations.  


MAUI LAND: ACTIVE LISTINGS, PENDING SALES, AND SALES 


Active Listings (up since last month): 139 parcels from $295,000 in Haiku to $38,000,000 for 9 lots covering 258 acres up in MakawaoPending: 29 lots from $389,000 in Haiku to $10,500,000 for a 5 parcels sold together totaling 40.25 Upcountry Sold (2025): 61 parcels which sold anywhere from $20,000 for a driveway lot in West Maui to $10,900,000 for a Kaanapali beachfront lot located on Kai Ala Place.


*Molokai and Lanai are not included in the above-written summaries, although they are a part of Maui County.  This data is taken from the MLS on the date of this post was written, 6/6/25


Read the full report and see how it compares to prior years here: Maui Real Estate Statistics
 ]]> </description>
    <pubDate>Fri, 06 Jun 2025 16:30:00 -1000</pubDate>
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    <guid>http://www.luxuryrealestatemaui.com/blog/maui-short-term-rental-update-maui-county-council-public-hearing-regarding-mauis-proposed-str-ban-on.html</guid>
    <link>http://www.luxuryrealestatemaui.com/blog/maui-short-term-rental-update-maui-county-council-public-hearing-regarding-mauis-proposed-str-ban-on.html</link>
        <author>cb@luxuryrealestatemaui.com (Courtney M. Brown)</author>
        <title>Maui Short Term Rental Update: Maui County Council Public Hearing regarding Maui's Proposed STR Ban on June 9, 2025</title>
    <description> <![CDATA[ 

UPDATE ON THE PROPOSED BAN ON SHORT-TERM RENTALS IN MAUI'S APARTMENT DISTRICTS


Click to read Update on July 24, 2025


Update as of June 18, 2025:

The County Council heard in person and online testimony on June 9, 2025. Hundreds came to testify and were given three minutes.  Every person that testified were passionate in their position, some for and some against the bill, each raising excellent points about an issue that is pressing here in Maui County: affordable housing and how can we create more of it? 

Written testimony about Bill 9 can be viewed online here


The next public hearing will be on June 18, 2025.  





On Monday June 9, 2025 Maui County will hold a public hearing regarding Bill 9 (2025), entitled “A BILL FOR AN ORDINANCE AMENDING CHAPTERS 19.12, 19.32, AND 19.37 MAUI COUNTY CODE, RELATING TO TRANSIENT VACATION RENTALS IN APARTMENT DISTRICTS.”


WHEN:


Monday, June 9, 202510:00 AM HST



HOW TO SUBMIT YOUR TESTIMONY:


Online: Online and Remote Oral Testimony via Teams: http://tinyurl.com/HLU-CommitteeIn-person testimony and viewing: Council Chamber, Kalana O Maui Building, 8th Flr., 200 South High St., Wailuku, Hawai‘i



DESCRIPTION:




Bill 9 (2025), entitled “A BILL FOR AN ORDINANCE AMENDING CHAPTERS 19.12, 19.32, AND 19.37 MAUI COUNTY CODE, RELATING TO TRANSIENT VACATION RENTALS IN APARTMENT DISTRICTS.” Bill 9’s purpose is to revert all Apartment District properties to long-term residential use, remove the exception allowing Transient Vacation Rental use in Apartment District structures built or approved before 1989, and fully discontinue Transient Vacation Rental use in Apartment Districts.If enacted, Bill 9 would take effect on July 1, 2025, for the West Maui Community Plan area and on January 1, 2026, for all remaining areas in the County. The Council received Bill 9, approved as to form and legality by the Department of the Corporation Counsel, on December 20, 2024.


Correspondence dated November 22, 2024, from the Planning Director, transmitting the Department of Planning’s report and recommendations from the Maui, Molokai, and Lānaʻi planning commissions and related documents.


Correspondence dated May 30, 2025, from the Mayor, transmitting a proposed CD1 version of Bill 9 (2025). This proposed CD1 version: a. Phases out Transient Vacation Rental uses in the Apartment Districts by July 1, 2028; b. Amends Subsection 19.500.110(A), Maui County Code, to except amortized or phased out nonconformities from continuing under Section 19.500.110, Maui County Code; and c. Incorporates technical and nonsubstantive revisions.


An Amendment Summary Form, dated June 3, 2025, from the Committee Chair, with a proposed CD1 version of Bill 9 (2025), entitled “A BILL FOR AN ORDINANCE AMENDING CHAPTERS 19.12, 19.32, AND 19.37, MAUI COUNTY CODE, RELATING TO TRANSIENT VACATION RENTALS IN APARTMENT DISTRICTS, INCLUDING TRANSIENT VACATION RENTALS ALLOWED TO CONTINUE UNDER ORDINANCE 1797 (1989).”  This proposed CD1 version:a. Amends Section 19.12.070, Maui County Code, to codify the phasing out of Transient Vacation Rental uses in the Apartment Districts by July 1, 2030;b. Clarifies that validly existing time share units or time share plans are exempt from being phased out;c. Requires the Director of Finance, with the assistance of the Planning Director, to provide notice to the appropriate real property owners of the uses being phased out and other relevant information; andd. Incorporates technical and nonsubstantive revisions.




Status: The Committee may receive a presentation on Bill 9 (2025) from the Mayor or the Mayor’s representative. The Committee may consider whether to recommend passage of Bill 9 (2025), with or without revisions. The Committee may also consider the filing of Bill 9 and other related action.


Bill 9 (2025) Correspondence from Planning 11-22-2024 Correspondence from Mayor 05-30-2025 Amendment Summary Form from Committee Chair 06-03-2025


THE COUNTY ORDINANCE WHICH CODIFIED THE &quot;MINATOYA OPINION PROPERTIES&quot;, ALLOWING PROPERTIES IN THE APARTMENT ZONE TO OPERATE SHORT TERM RENTALS:


This public hearing will hear online and in-person testimony regarding the proposal to repeal the ability to operate short term rentals in the Apartment Distrcits (see Maui County Code Chapter 19.12.020) which are often referred to as the Minatoya List.  There are over 7000 properties on Maui that operate legal rentals under this section of the county code.


Transient vacation rentals in buildings and structures meeting all of the following criteria [1]


1. The building or structure received a building permit, special management area use permit, or planned development approval that was lawfully issued by and was valid, or is otherwise confirmed to have been lawfully existing, on April 20, 1989.2. Transient vacation rental use was legally conducted in any lawfully existing dwelling unit within the building or structure prior to September 24, 2020 as determined by real property tax class or payment of general excise tax and transient accommodations tax.3. The number of rooms or units allowed for transient vacation rental use may not increase beyond those allowed for such use as of January 7, 2022. Existing transient vacation rentals may be reconstructed, renovated, or expanded if no new rooms or transient vacation rental units are added.4. The property owner or operator holds general excise tax and transient accommodations tax licenses and is current in payment of State and County taxes, fines, or penalties assessed in relation to the transient vacation rental.5. The planning director and director of finance must maintain a publicly available list of all transient vacation rental units allowed under this section to the best of the departments' knowledge at the time the list is posted. The list is informational only and is not a confirmation of zoning or allowable uses. Inclusion of a property on the list does not establish any right to operate a transient vacation rental unit, and no person may rely upon the list to establish the right to operate as a transient vacation rental unit. Any interested person must consult the department with respect to any specific property's ability to operate as a transient vacation rental unit.6. Advertisements for transient vacation rental use must include the subject property's registration number, which is the subject property's tax map key number, without punctuation marks.7. A declaration in accordance with section 19.12.025 must not have been filed.


HISTORICAL INFORMATION


The lack of affordable housing is a very real issue for Maui County.  Like many places around the world that are popular vacation destinations or urban centers, many residents are finding the costs of housing take up a disproportionately large percentage of their annual living expenses.


In the aftermath of the wildfire that swept through Lahaina town on August 8, 2023, the critical need for affordable housing has been exacerbated, with many local residents feeling the county of Maui has prioritized tourism at the expense of local residents.  Others who work in the visitor industry have concerns that the proposed bill will have a negative economic impact on their livelihoods and many small businesses tied to the visitor industry such as housekeeping/repair companies, rental management programs, restaurants, shops, and activity companies.  


The following is a timeline of the bill to repeal the ability to operate short-term rentals in the apartment districts.  The proposed bill has been contentious, and over the course of the past year, those both for and against the bill have submitted passionate testimony. 


May 2, 2024:Hawaii State Legislature passed SB2919.


May 3, 2024:In anticipation of the Governor's signing the sentate bill into law, Maui County's Mayor Richard Bissen held a press conference.  During that conference, he announced his intent to present a bill  that “If successful, this legislation will support the return of approximately 7,000 transient vacation rentals (TVRs) to the local housing market and specifically 2,200 in West Maui, again, for long-term rental consideration.”  It should be noted that these rentals have not been operating illegally, but rather these are legal short-term rentals through a section of the Maui County Code, Chapter 19.12.020.  The bill would




Phase out all STRs on the Minatoya List located in West Maui effective July 1, 2025.


Phase out all STRs on the Minatoya List located in all other parts of Maui effective January 1, 2026




May 4, 2024:Governor Josh Green signed the bill into law Per the governor's website,  &quot;By addressing the issue of illegal short-term rentals, SB 2919 aims to alleviate Hawaiʻi’s housing crisis and increase housing levels throughout the state. This bill provides counties with home rule authority to see that vacation rentals are not allowed in communities that do not want them.&quot; 


June 25, 2024:The Bill was heard by the Maui Planning Commission on June 25, 2024 and submitted their Recommendations


November 22, 2024:The Mayor submitted the bill and Planning Commission recommendations to the County Council.  Read the Submission


May 30, 2025: Mayor Bissen submitted a bill for an ordinance amending Chapters 19.12, 19.32, and 19.37 Maui County Code, Relating to Transient Vacation Rentals in Apartment Districts (HLU-4)  Read the Mayor's Submission HLU-4


June 3, 2025:County Council Chair Tasha Kama submitted Amendments to Bill 9 (2025) that would importantly change the amortization of the phase out of the apartment zoned residences to July 1, 2030.  The amendments are as follows:




This would amend section 19.12.070, Maui County Code, to codify the phasing out of Transient Vacation Rental uses in the Apartment Districts by July 1, 2030.


Clarifies that validly existing time share units or time share plans are exempt from being phased out.


Requires the Director of Finance, with the assistance of the Planning Director, to provide notice to the appropriate real property owners of the uses being phased out and other relevant information.


Incorporates technical and nonsubstantive revisions, including to the bill title.




ADDITIONAL RESOURCES AND FAQS


Below are some frequently asked questions and links to resources and source information.  As always, interested parties are advised to do their own due diligence and consult with the appropriate professional, as county zoning rules and ordinances may change over time.


MAUI TRANSIENT/SHORT-TERM/VACATION RENTAL FAQS


For the purpose of the information below, &quot;Transient Vacation Rental&quot; or &quot;TVR&quot; is used interchangeably with the terms short-term rentals and vacation rentals. 


1. What is a Transient Vacation Rental (TVR)?


Per Maui County's website, a TVR (short-term or vacation rental) is any rental of a housing unit for less than 180 days. The Maui County Code Chapter 19.37 prohibits transient vacation rentals outside of the hotel district. 


List of Maui's Hotel-Zoned Condominum Properties


2. What if the condominium property I'm considering does not fall under Maui County's Code's Hotel District?  Can I still rent it short-term as a TVR?  What is the Minatoya List?


Per the Maui County TVR FAQ webpage: &quot;An estimated 16,000-plus TVRs may operate legally in the County, many in multi-unit buildings, along with several hundred single family units. They operate legally because they are in an approved zoning district (hotel, business, historic, etc). Those that are not in approved districts and are operating legally, have applied for and received a “conditional permit” that is required to conduct a vacation rental business in a residential, rural or agricultural zoned district.&quot;


Per the current county code (County Code Chapter 19.12.020 section G), TVRs of condominiums are currently permitted in apartment zoning (A-1 and A-2) if they meet certain criteria.  This section of the county code and the vested rights to conduct transient vacation rental use may change if HLU Bill 4 passes the County Council.


Updated List of Condominiums per the County of Maui Short Term Rental List updated 6.27.2024


3. What is the Minatoya List?


In 2001, Maui County's Deputy Corporate Counsel, Richard K. Minatoya, issued a legal opinion that was later codified in Chapter 19.12.020.  Subsequently, there is a list of condominiums, apartments and planned developments that meet the criteria outlined above in question 2.  


The County of Maui maintains &quot;a list of Apartment-zoned properties that are generally recognized to have the vested right to conduct transient vacation rental use under the current county code.&quot; This list is often referred to as the &quot;Minatoya List&quot;.


It is noted on the list &quot;This list does not grant any entitlement that is not allowed by zoning or any other provisions of the Maui County Code. This list is subject to error; to determine if short-term occupancy is allowed on any property, confirmation should be obtained from the Department of Planning.&quot;  


If the mayor's proposed legislation passes, the apartment-zoned condominiums on this list would be affected.   It is not known if other zonings would be affected or those rentals allowed by ordinances. It is advised to seek confirmation from the Department of Planning and keep updated on the legislation.


4.  What if I am considering a single-family residence or ohana?


For a single-family and/or ohana home in the Apartment, Residential and Agricultural Districts, if an exemption is not in place for the subdivision, an owner would have to apply for and gain approval for one of the following in order to use the property as a TVR:




B&amp;B Permit (County Code Chapter 19.64), per the zoning ordinances, the owner/proprietor of a B&amp;B shall be a resident of the County and shall reside, on a full-time basis, on the same lot being used as the bed and breakfast home.


Short Term Rental Home (STRH) Permit (County Code Chapter 19.65).  It should be noted that short-term rental home permits are subject to a variety of conditions, the owner must have owned the home for five years prior to the application, they are currently non-transferable, and the county has placed caps on the number allowed in each area.


Conditional Use Permit: Outside of the above zoning districts, there are short-term rentals that have received approval to operate with a Conditional Permit.  




5. For homes with Short-Term Rental Home Permits.  Any Updates since originally the permit process was introduced? Yes.  The following are some key updates to the code:




Update as of 4/12/2018: Maui County has passed a law that changes one of the requirements for the ability to apply for a permit to rent for any period of less than 180 days if the property does not have hotel zoning.  Previously, the application required that the home be at least five years old.  With the new law, the applicant must have owned the home for five years prior to applying for the short-term rental home permit.  This new law was passed on 3/27/2018 takes effect on 9/27/2018.


Update as of 1/7/2022: Maui County Council passed a two-year moratorium on new short-term rentals (Ordinance 5316)


Update 4/8/2022: The Maui County Council’s Planning and Sustainable Land Use Committee recently advanced legislation that would essentially codify the moratorium, and function to cap the number of visitor accommodations at existing levels (Resolution 22-70)Any interested parties should investigate current legislation and proposals at the time of your purchase, as well as the applicable county zoning ordinances that apply to the property that is of interest. 




6. With the 2-Year Moratorium on Transient Accommodations in Ordinance 5316 how does that affect buying a condominium at a property where rentals are permitted but the unit isn't currently rented?


This is something the Realtor's Association of Maui's Government Affairs department has been asked, and they responded that &quot;this legislation should not impact any units that are allowed to conduct transient accommodations, even if those units aren’t actually conducting transient accommodations now. This specific point was discussed at the PSLU Committee’s March 23, 2022 meeting, and the original bill was amended to ensure that this right would be preserved, even if vacation rentals aren’t being conducted.&quot; For details on these changes, and a clearer understanding of the legislative intent on this matter, they point us to the meeting minutes from March 23rd beginning around page 34.


7. The Resolution also changes Section 19.32.040 of the Maui County Code to say that “transient vacation rentals are not permitted in planned developments.” Does this mean that transient vacation rentals will become unlawful in planned developments?


Again turning to our Government Affairs Department: &quot;According to Section 20 of the proposed legislation, these changes will only apply “to new transient accommodation applications that have not received final discretionary approval prior to January 7, 2022.” Therefore, existing planned developments that currently allow transient accommodations will continue to be allowed to conduct transient accommodations. Notwithstanding, TVR use will likely be considered a “lawful non-conforming use,” which means it is allowed but it may potentially be susceptible to elimination through legislation down the line.&quot;


8. Can I manage a vacation rental or long-term rental property myself?  Can a relative or an employee manage the property for me?


An owner can manage their vacation rental or long-term themselves, but they must be on island to do so. If the owner are not on island, they do need to provide their renters with a Local Contact and/or managing agent, who resides on island.  Per Hawaii Landlord Tenant Code, Chapter 521, &quot;An absentee landlord shall designate an agent to act on the landlord's behalf. The agent must reside on the same island as the rental unit.&quot;  Per the DCCA, the designated on-island agent must be licensed if engaging in any activity for which a real estate license is required or manages property for more than one owner.


9. Is a landlord obligated to collect General Excise Tax (GET) and Transient Accommodations Tax (TAT)?Yes. The landlord must collect and pay GET and TAT per the Revised Statute 237.  MCTAT is also collected (Maui County Transient Accommodations Tax)


GET=4.5 (4 Hawaii State GET and .5 Maui County GET), which is charged by businesses as 4.712TAT=13.25 (10.25 Hawaii State TAT and 3 Maui County TAT)


These tax rates are subject to change.  Please verify at the time of reading this post.


10. When advertising a vacation rental online, are there any requirements?


Yes...enter Act 204 in 2016 and requirements relating to providing the registration, tax ID and provide the Local Contact information. In addition to helping to ensure owners of transient vacation rental properties collect and pay the appropriate taxes, it also helps consumers investigate whether an online rental advertisement is real or fraudulent and provides a contact in case of an emergency at the property. Per the website for the Governor of the State of Hawaii, Act 204: &quot;authorizes DOTAX to enforce civil penalties for operators and plan managers who fail to display the certificate of registration and registration ID numbers for transient accommodations and resort time share vacation plans. Authorizes DOTAX to issue citations for failure to provide the registration identification number or link to the number and the contact information of the local contact in an advertisement for a transient accommodation or resort time share vacation plan.&quot; 


11. Does operating a TVR affect my property tax rate?  Does owning a condominium where TVR's occur impact my tax classification? 


Yes.  Per Maui County's Website on the date of this post, the county classifies real property tax for properties as follows:




Time Share – real property that is subject to a time share plan as defined in section 514E-1, Hawaii Revised Statutes.


Non-owner-occupied - real property improved with a dwelling that would not be classified as “owner-occupied,” “hotel and resort,” “time share,” “TVR-STRH,” “commercial,” “industrial,” “commercialized residential,” or “long-term rental.&quot;


Commercialized Residential – real property that serves as the owner’s principal residence and has been granted a bed and breakfast home permit, a short-term rental home permit, or operates as a transient vacation rental, and cannot qualify for a home exemption.


TVR-STRH – lodging or dwelling units occupied by transient tenants for periods of less than six consecutive months, including real property that does not serve as the owner’s principal residence and has been granted a short-term rental home permit or a conditional permit allowing transient vacation rental use without regard to its highest and best use and cannot qualify for a home exemption.


Apartment – multi-dwelling-unit improvements containing five or more dwellings that would not be classified ““TVR-STRH.”


Commercial 


Industrial 


Agricultural 


Conservation 


Hotel and Resort – properties occupied by transient tenants for period of less than six consecutive months, have eight or more lodging or dwelling units and employ more than twenty full time persons.


Owner-occupied – real property owned and occupied as a principal home and for which a home exemption was filed and granted. The exemption is $300,000 as of the date of this post.


Long-term rental – dwelling units occupied by long-term tenants for periods of twelve consecutive months or more to the same tenant and have been granted a long-term rental exemption.  As of the date of this post, the exemption up to $200,000 on a parcel that is occupied as a long-term rental for twelve (12) consecutive months or longer to the same tenant.  




The website notes: &quot;Property is classified based upon its highest and best use. Properties receiving home exemptions, long-term rental exemptions, permitted bed and breakfasts and permitted transient vacation rentals are exceptions.&quot;


12. What about using my property as a Long Term Rental?


In an effort to bolster housing for local residents, the county passed Bill 129 which creates an additional tax advantage to someone choosing to rent their property on a long-term basis.  This bill essentially creates a &quot;long-term rental&quot; tax classification and exemption.  


On January 1, 2022, lodging or dwelling units occupied by long-term tenants for periods of 12 consecutive months or more to the same tenant may be granted a long-term rental exemption.  Six-month and month-to-month leases do not qualify.  Properties without a home exemption will be eligible for a $200,000 long-term rental exemption.  Those that have a home exemption and qualify for a long-term rental exemption will be eligible for an additional $100,000 exemption and will be classified as Owner-Occupied.


To Apply, an owner must complete the Long Term Rental Exemption Form and a copy of the valid signed lease agreement by visiting www.mauipropertytax.com.  The deadline for filing is at the end of each calendar year.


A long-term rental is subject to GET (General Excise Tax) but is not subject to TAT (Transient Accommodations Taxes)


13. Any other comments?


When purchasing real estate, it is always advised to consult with the appropriate legal and tax professionals.  


If considering a property that would be used as a TVR and not living on island, it is recommended to speak with and interview licensed professional management companies.  There are sometimes on-site rental management offices, as well as independent real estate companies that specialize in the management of transient vacation rentals.


If you are considering purchasing a property here on Maui to use as a Transient Vacation Rental (TVR), you should be sure to check with the Planning Department, as well as on the current state and county zoning laws, rules and regulations, and tax laws, as well as the Residential Landlord-Tenant Code.  Per the Maui County website, there are proposed legislative bills that may change the permitting process, requirements and areas.  Find more information on these resource sites:


HELPFUL RESOURCES:Information in this post is taken from the Maui County website and the Maui County Municipal Code website. Landlord Tenant Code and Short Term Rentals/Taxation are addressed in chapters 237, 467, and 521 of the Hawaii Revised Statutes




Maui County Codes: Chapter 19 Zoning Ordinances and Permitted Uses [1]


Public Meeting Notice STR Bill 6.9.2025


HLU-4 BILL 9 (2025) 


HLU-4 BILL 9 (2025) Correspondence from the Planning Commission 11.22.2024


HLU-4 BILL 9 (2025) Correspondence from the Mayor 5.30.2025


HLU-4 BILL 9 (2025) Amendment from Committee Chair 6.03.2025


Maui Real Property Tax Assessments: search properties


Maui County: Real Property Division


Act 204


Short Term Rental Permit Information


Minatoya Opinion


Brochure Renting Residential, April 2016


Brochure Transient Accommodations April, 2016


For Consumers booking a vacation rental:  &quot;Per Maui County Website, there are more than 16,000 units (i.e., apartments, condos, houses) that are legally eligible to operate as short-term (less than six months) rentals without requiring a Bed &amp; Breakfast Permit or Conditional Permit. These units are generally located in districts zoned for hotel use, but some are also located in apartment districts, or are covered by other pre-existing situations. The operation of short-term rentals in these zoning districts is consistent with current County of Maui zoning ordinances, Community Plans, General Plan, and State law. All short-term rentals are also required to pay State of Hawaii General Excise Tax (GET) and Transient Accommodation Tax (TAT). It is recommended that you inquire with the owner as to whether they are operating in compliance with all current laws.&quot;  Lists of Permitted B&amp;B's, STRH's, TVR's can be found on the county website using the link above.




Disclaimer: Information is taken from the above-listed resources on the date of this post, June 6, 2025.  Some of this information appeared in a blog post dated May 15, 2017 and updated in 2018, June 13, 2022, and May 6, 2024.  While every effort has been made to ensure the accuracy of this article, it is not intended to provide legal, zoning &amp; property use, or tax advice as individual situations will differ and should be discussed with your property management company, tax professional and/or attorney.  Zoning and land use questions should be directed to the Maui County Department of Planning. Updates and amendments may be made to the county and state laws and rules and regulations cited above, so all information contained herein should be not be relied upon without independent verification and should be researched at the time of purchase.




Courtney M. Brown, R(S) &amp; TeamVice PresidentIsland Sotheby's International Realty


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