Maui Real Estate & Lifestyle News

Maui County Council Schedules First Reading of Bill 9 December 1, 2025

cb@luxuryrealestatemaui.com (Courtney M. Brown) — Mon, 17 Nov 2025 14:32:00 -1000

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

Maui County Council Housing & Land Use Committee: Bill 9 Temporary Investigative Group Report

cb@luxuryrealestatemaui.com (Courtney M. Brown) — Tue, 14 Oct 2025 13:14:00 -1000

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 "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 "Owners of property not included in Exhibit “2” who are wishing to continue TVR uses may still individually apply for land-usedesignation changes." Further it notes: "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." 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 & 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: "The length of time for land-use designation changes to be reviewed and approved will likely extend beyond the current Council term." 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)

Maui's STR Ban Update: Maui County Council's Housing and Land Use Committee Advances Bill 9

cb@luxuryrealestatemaui.com (Courtney M. Brown) — Thu, 24 Jul 2025 16:47:00 -1000

Today, July 24th, the Maui County Council's Housing and Land Use Committee advanced Bill 9, CD-1. Per the Council's Facebook page: "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" 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, "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." 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, "Transient Vacation Rental" or "TVR" 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: "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." 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 "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." This list is often referred to as the "Minatoya List". It is noted on the list "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." 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&B Permit (County Code Chapter 19.64), per the zoning ordinances, the owner/proprietor of a B&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 "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." 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: "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." 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, "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." 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: "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." 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." 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: "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." 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 "long-term rental" 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: "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 & 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." Lists of Permitted B&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 & 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.

Maui Short Term Rental Update: Maui County Council Public Hearing regarding Maui's Proposed STR Ban, July 3, 2025

cb@luxuryrealestatemaui.com (Courtney M. Brown) — Thu, 03 Jul 2025 16:19:00 -1000

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. >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 "MINATOYA OPINION PROPERTIES", 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, "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." 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, "Transient Vacation Rental" or "TVR" 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: "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." 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 "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." This list is often referred to as the "Minatoya List". It is noted on the list "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." 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&B Permit (County Code Chapter 19.64), per the zoning ordinances, the owner/proprietor of a B&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 "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." 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: "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." 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, "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." 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: "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." 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." 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: "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." 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 "long-term rental" 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: "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 & 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." Lists of Permitted B&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 & 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) & TeamVice PresidentIsland Sotheby's International Realty

Maui Property Taxes: New Rates for July 1, 2025 to June 30, 2026

cb@luxuryrealestatemaui.com (Courtney M. Brown) — Sun, 15 Jun 2025 12:55:00 -1000

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 <$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> $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 <$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> $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 & 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 <$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> $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 <$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> $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 <$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> $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& 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 & 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 "long-term rental" 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: "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." 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." 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

Maui Short Term Rental Update: Maui County Council Public Hearing regarding Maui's Proposed STR Ban on June 9, 2025

cb@luxuryrealestatemaui.com (Courtney M. Brown) — Fri, 06 Jun 2025 14:02:00 -1000

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 "MINATOYA OPINION PROPERTIES", 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, "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." 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, "Transient Vacation Rental" or "TVR" 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: "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." 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 "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." This list is often referred to as the "Minatoya List". It is noted on the list "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." 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&B Permit (County Code Chapter 19.64), per the zoning ordinances, the owner/proprietor of a B&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 "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." 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: "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." 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, "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." 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: "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." 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." 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: "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." 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 "long-term rental" 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: "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 & 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." Lists of Permitted B&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 & 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) & TeamVice PresidentIsland Sotheby's International Realty

Maui Short Term Rentals: a list of Maui's Hotel Zoned Properties

cb@luxuryrealestatemaui.com (Courtney M. Brown) — Mon, 06 May 2024 13:38:00 -1000

Maui's Hotel Zoned Condominiums On May 3, 2024, the Mayor of Maui County announced that he intends to submit a bill to the Planning Commission and the Maui County Council to phase out short-term rentals in the Apartment Zones. Per the County of Maui's website: "the bill would phase out and repeal decades-old transient vacation rentals (TVRs) operating in the Apartment District, also known as the Minatoya list TVRs. These TVRs – numbering 7,000 units (2,200 of which are in West Maui) – would phase out West Maui units by July 1, 2025, and all other units countywide by Jan. 1, 2026, with the bill’s approval." Given this announcement, many prospective buyers who are looking for a property that can be used part-time and rented when they are not in residence are focusing on Hotel Zoned Properties, as transient rentals are allowed for properties in the hotel zone per the county code. Which Maui Condominium Properties are Hotel Zoned? WEST MAUI HOTEL ZONED VACATION RENTAL CONDOS Kapalua Montage Residences, Kapalua Bay (H-M) Ritz-Carlton Kapalua (H-M) Napili Napili Ridge (H-1 & A-2) * Napili Shores (H-M) Napili Sunset (Hotel) Napili Surf & Napili Puamala (Hotel & H-M) *Note: this is per the DCCA at https://web.dcca.hawaii.gov/--MauiCountyPropertyTax.com shows Napili Ridge as NBCID The following are not zoned hotel--they are located in the Napili Bay Civic Improvement District (Read More) Hale Napili (NBCID) Honokeana Cove (NBCID) Napili Bay (NBCID) Napili Gardens (NBCID) Napili Kai (Puna Point 1, Puna Point 2, Napili Lani) | (NBCID | Puna II Hotel) Napili Point 1 & 2 (NBCID) Kaanapali Honua Kai (H-2) Honua Kai Luana Gardens (H-2 & R-3) Kaanapali Alii (Hotel | H-2) Kaanapali Shores (A-2 & H-2) Mahana (H-2) Maui Kai (Hotel-Apartment) The Whaler (H-2) Kahana Hololani (H-2) Kahana Villa (H-M) Pohailani Maui (Hotel Zoning on Oceanside only & Duplex-1 on Mauka Side) Royal Kahana (H-2) Valley Isle Resort (H-2) Honokowai Papakea (H-2 & A-2) Lahaina Aina Nalu (H-1)* Lahaina Shores (H-2)* *these properties are in the burn zone. Aina Nalu is no longer standing. Lahaina Shores while standing cannot currently be occupied. SOUTH MAUI Makena Polo Beach Club (H-M) Makena Surf (Hotel) Makena Beach Club & Residences (H-M) Wailea Andaz Residences (H-2) Ho'olei (H-1) Wailea Beach Villas (H, H-1, H-2, BR) Wailea Elua (H-1 & Open) Wailea Point (H-1 & H-2) * *note CC&Rs at Wailea Point prohibit Short Term Rentals Kihei Kihei Akahi (H-1 & H-2) Kihei Holiday Kihei Kai Nani (Hotel) Kihei Surfside (H-M) Mana Kai (Hotel) Maui Banyan (H-1, H-2, H-M) Maui Parkshore (Hotel & Apartment) Maui Sunset (Hotel) Hana Hotel Hana Maui (Hotel) H is Hotel Zoned, and includes H-1, H-2, H-M NBCID is the Napili Bay Civic Improvement DistrictZoning is taken from the DCCA website https://web.dcca.hawaii.gov/DPR.Net/Public/ShowPublicTable.aspx and/or county tax records and should be verified by any interested party for accuracy. About Maui Vacation Rentals and Condominiums For anyone considering a short term rental property a few helpful tips: Maui County defines anything less than 180 days as a short-term rental Short-term rentals are allowed if the condominium property is hotel zoned. If it is not Hotel Zone and is in the Apartment Zone, the short-term rentals may be allowed if it falls under the Minatoya Opinion (see below) You MUST have an on-island property manager. If they manage property for more than one owner, the property manager must hold an active real estate license. Homes are far less easy to vacation rent, as short-term rentals in Residential Zoning are only allowed with a Short Term Rental Home Permit, B&B Permit, or Variance. The above list is not a complete list. The list was gathered using the Short Term Occupancy List on the County of Maui website. However, only those complexes with searches available in the Maui MLS are listed. Maui County has strict rules about vacation rental condominiums and short-term rentals. Condominiums built in the Hotel Zone can be rented, however, there are different rules for those built in the Apartment Zone and those in Residential Zones. Per the current county code (County Code Chapter 19.12.20 section G), TVRs of condominiums are permitted in apartment zoning if they meet the following criteria: 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 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 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.4. If a building or structure is reconstructed, renovated, or expanded, transient vacation rental use is limited to the building envelope and number of bedrooms that can be confirmed as approved or lawfully existing on April 20, 1989.5. 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. Other condominiums can be rented because of zoning ordinances (Alaeloa is an example) or the location (such as those that fall within the Napili Bay Civic Improvement District). Others may technically allow it per the list, but the CC&Rs have restrictions that may make vacation rentals that further restrict rentals (Wailea Point is an example). *The Short Term Occupancy List published by the county notes: "This list does not grant any entitlement that is not allowed by zoning or other provisions of the Maui County Code. This list is subject to error; to determine if short-term if short term occupancy is allowed on any property, confirmation should be obtained from the Planning Department." The list is subject to change. Click here to view a list of Condominiums that fall under the Short Term Rental Condominiums as of 3.20.2024 If the Mayor's proposal goes through this section of the county code would change. REQUEST INFORMATION ON VACATION RENTABLE CONDO LISTINGS Thinking of buying or selling a condo that can be rented short-term when you aren't in residence? Complete the form below for a complimentary, up-to-date Comparative Market Analysis. Or, let me know if you have any questions or to request additional information on available listings and the real estate market. CLICK TO REGISTER to create a free, private account, which will allow you to save listings, receive notices of new listings, and monitor the market.

Maui Short Term Rental Update: May 4, 2024

cb@luxuryrealestatemaui.com (Courtney M. Brown) — Mon, 06 May 2024 13:36:00 -1000

MAUI VACATION RENTAL (TRANSIENT ACCOMMODATIONS) & SHORT TERM RENTAL UPDATE: MAY 2024 Maui, like many places around the US that are popular vacation destinations, has grappled with affordable housing and workforce housing for decades. The wildfire that swept through Lahaina town on August 8, 2023 has highlighted the critical need for affordable housing in Maui County. Since the fire, the Hawaii State Legislature passed SB2919 on May 2, 2024. It was signed into law by Governor Josh Green on May 4, 2024. Per the governor's website, "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." Read More In anticipation of the governor signing the bill into law, Maui County's Mayor Richard Bissen held a press conference on May 3rd. 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 It should be noted that draft of the Mayor's proposed bill is not yet available. As described by the Mayor, the measure 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. The Bill is scheduled to be heard by the Maui Planning Commission on June 25, 2024 with Molokai and Lanai Planning Commission hearings to follow. 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, "Transient Vacation Rental" or "TVR" 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 Condos 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: "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." 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 the following criteria: 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. This section of the county code and the vested rights to conduct transient vacation rental use may change under the Mayor's proposed bill. List of Condominiums under the County of Maui Short Term Rental List as of 3.20.2024. 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 "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." This list is often referred to as the "Minatoya List". It is noted on the list "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." 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. The proposal may go through revisions at the Planning Department and at the County Council. 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&B Permit (County Code Chapter 19.64), per the zoning ordinances, the owner/proprietor of a B&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 "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." 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: "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." 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, "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." 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)TAT=13.25 (10.25 Hawaii State TAT and 3 Maui County TAT) These tax rates are subject to change. 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: "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." 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." 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 $200,000 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: "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." 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 "long-term rental" 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 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: "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 & 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." Lists of Permitted B&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, 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 & 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.

Maui Vacation Rental (Transient Accommodations) FAQ: 2022 Update

cb@luxuryrealestatemaui.com (Courtney M. Brown) — Mon, 13 Jun 2022 14:08:00 -1000

MAUI VACATION RENTAL (TRANSIENT ACCOMMODATIONS) & SHORT TERM RENTAL FAQs May 7, 2024 Since this post there have been significant changes and proposed changes in Maui County and the State of Hawaii with regard to short term rentals. Read the updated post: May, 2024 Original Post Follows This is an update to a post I wrote in 2017. Since writing that post, there have been updates to the county code and new legislative proposals affecting short-term rentals. Maui, like many places around the US that are popular vacation destinations, has grappled with affordable housing and workforce housing. In 2022, a moratorium was passed on the approval of new transient accommodations, as well as the implementation of a new long-term rental tax category to incentivize owners to tenants for 12 months or longer to create more housing. When purchasing a property on Maui, it's important to understand the possible uses of the property with regard to how it can be rented (long-term, short-term, limited short-term (by virtue of AOAO or HOA rules for example), or both). As a realtor here on Maui, working primarily in resort areas, the most frequently asked questions I encounter are "can I vacation rent this property when I'm not using it?" and, if so, "can I manage the property myself on a website like VRBO or AirBnB?". The answer is, it depends. It isn't always straightforward, as there are several factors to consider that may govern the use of the property as a short-term Transient Vacation Rental (TVR), including, but not limited to, state laws and statutes, Maui county zoning rules and regulations, and CC&R's (Declaration of Covenants, Conditions, and Restrictions). For the most part, it is easier to rent condominiums short-term than homes due to zoning, county ordinances, particularly the 5-year ownership requirement prior to application to permit a home for short-term rentals, along with the limited number of available permits, which are capped by area. The county has put some regulations in place, which do require an on-island manager, and my recommendation is to hire a licensed property manager specializing in either short or long-term rentals (whichever you need). While this does come at an expense to owners and guests alike, it is important to have an on-island manager for tenants in case there is a leak or issue with the property, as well as for owners, to prevent property damage. It also protects consumers from online scams for both short and long-term rentals. I often get calls from people planning their vacation here on Maui and considering a home instead of a condo or hotel. The calls sometimes come when it just seems too good to be true; at other times, it's after they've paid deposits and can't reach their contact; and some come after they google the address and see the home is listed for sale. Unfortunately, in almost all of these cases, the property is not a legitimate rental. Photos are simply taken from websites and used in online ads in a rental scam. Below are some of the questions I'm asked most often and links to helpful resources and source information. As always, interested parties are advised to do their own due diligence, as county zoning rules and ordinances may change over time. TRANSIENT/SHORT-TERM/VACATION RENTAL FAQS For the purpose of the information below, "Transient Vacation Rental" or "TVR" 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. 2. What if the 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? Per the Maui County TVR FAQ webpage: "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." Per the current county code (County Code Chapter 19.12.20 section G), TVRs of condominiums are permitted in apartment zoning (A-1 and A-2) if they meet the following criteria: 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 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 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.4. If a building or structure is reconstructed, renovated, or expanded, transient vacation rental use is limited to the building envelope and number of bedrooms that can be confirmed as approved or lawfully existing on April 20, 1989.5. 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. View a List of Condominiums that fall under the Maui County Short Term Rental List as of 4.27.2022 This is a list of Apartment zoned properties that are generally recognized to have the vested right to conduct transient vacation rental use. Note: 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. 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&B Permit (County Code Chapter 19.64), per the zoning ordinances, the owner/proprietor of a B&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. 3. Short Term Rental Homes. 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. 4. With the new 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 "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." 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. 5. 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: "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." 6. 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, "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." 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. 7. 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. 8. 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: "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." 9. Does operating a TVR affect my property tax rate? Does owning a condominium where TVR's occur impact my tax classification? (Updated 6.12.2021) Yes. Read more on Maui County Property Taxes: new bills, assessments, and rates for 2022-23 10. 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 "long-term rental" 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 Tax) Update July 26, 2022: The County Council met and passed the FIRST READING of Bill 93 (2022) to amend Sections 3.48.450 and 3.48.466, Maui County Code, to increase the homeowner exemptions for a principal home to $300,000, and for a long-term rental to $400,000, beginning January 1, 2023. 11. 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 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 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: "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 & 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." Lists of Permitted B&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, May 15, 2017 and updated in 2018 and again in June 13, 2022. While every effort has been made to ensure the accuracy of this article, it is not intended to provide legal, zoning & 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.

5 Luxury Resorts & Hotels on Maui with Privately Owned Condo Residences

cb@luxuryrealestatemaui.com (Courtney M. Brown) — Sun, 11 Nov 2018 17:38:00 -1000

Where on Maui can you live like you're on vacation at a world-class luxury resort 365 days a year? Well, it just so happens, Maui has 5 condominium communities in the resorts of Kaanapali, Kapalua and Wailea that have received the recognition by Forbes or AAA as leaders in Luxury Lodging. These properties are desirable for many of Maui's second home Buyers who would like the amenities of a luxury hotel (hello, room service). For those who are looking for a part-time residence, they offer an added bonus: the ability to rent their residence through an on-site rental management program known for offering accommodations that are maintained to the exacting standards of a luxury brand. The following Maui luxury condominium resorts have been acknowledged with either Four or Five-Stars (Forbes) or Four or Five-Diamonds (AAA): Wailea: Luxury Residences Sunset at Andaz Wailea Andaz Residences Situated on 15 oceanfront acres overlooking Mokapu Beach in the heart of the Wailea Resort, the Andaz Wailea is home to just 12 private condominium residences. With five distinct floor plansFloor Plans: 3B/4B and 4B/5B Size: 2644-3965 sq. ft.Built: 2013With so few units built, there are only a handful of sales on record since the development launched in 2013. There are no active listings at the time of this post, and no sales to report YTD for 2018.Low/High Sales Prices: $4,150,000 (2016)/$11,395,000 (2013)Amenities: concierge, in-home dining, beach valets, fitness center, housekeeping, restaurants, security, and spa services. (tip: my favorite spots at the Andaz are grabbing a sashimi pizza at the oceanfront bar at Morimotos and sitting by the pool at the uppermost level--the Southside Gin Fizz is very refreshing)Award: 4-Diamond AAAView Andaz Residences Condos for Sale Ho'olei at Grand Wailea Ho'olei is unique in that this stand-alone condominium community was built after the Grand Wailea, and a rental program was developed which provided the popular hotel resort with a three-bedroom option for large parties or families. There are 120 townhomes situated on approximately 30 acres, located directly across the street from the Grand Wailea.Floor Plans: 3B/3.5B with garageSize: 2426-3076 sq. ft.Built: 2008Sales YTD 2018: $1,750,000 to $3,212,500Low/High Sales Prices: $1,595,000 (2007)/$3,900,000 (2008)Amenities at the Grand Wailea, a Waldorf Astoria Hotel include: concierge, Forbes 4-Star Spa Grande, restaurants, fitness center, separate adult pool and pools with waterslides, shopsAmenities at Ho'olei: gated, in unit elevators, fitness center, pool and children's pool with sandy beach, jacuzzi spasAward: 4-Diamond AAAView Ho'olei Condos for Sale HONORABLE MENTION: Wailea Beach Villas Located adjacent to the Shops at Wailea, the Wailea Beach Villas are nestled on the popular Wailea Beach. This popular community is comprised of 98 residences on close to 11 oceanfront acres.Floor Plans: 2B/2B, 2B/2.5B and 3B/3BSize: 1899-2935 sq. ft.Built: 2005Sales Prices YTD in 2018: $2,8150,000 to $10,000,000Low/High Sales Prices: $1,150,000 (2006)/$12,500,000 (2010)Amenities at the Wailea Beach Villas: gated, adult and family pools, hot tubs, conference center, billiards room, fitness center, beach valetsAwards: as Wailea Beach Villas aren't technically a hotel, they aren't evaluated under traditional rating systems. However, this resort receives high ratings for luxury service and its amenities from reviewers at lauded travel publications, Condé Nast Traveler and Trave+Leisure.View Wailea Beach Villas for Sale Wailea Amenities: Beaches, dining, golf, shopping, spas, tennis. The open-air Shops at Wailea features one of my favorite places to grab a bite (a few of my go-to favorites: the Spicy Beef Salad at the gastropub Pint & Cork; Shrimp Longhi at Longhi's; Ahi Tuna Tacos or Ahi Poke Napolean at Tommy Bahama's), shop for clothes, or buy unique gifts (I always find something I love Sand People and Soha Living). Kapalua: Luxury Residences Montage Residences Kapalua Bay Perhaps my personal favorite of all of the residential offerings at Luxury Condominiums, the Montage Kapalua Bay is comprised of 84 whole ownership Grand Residences situated overlooking Kapalua Bay. Owner's love having a dedicated team of Residential Liaisons that are there to assist with making ownership of a residence a worry-free experience, assisting with the day to day of receiving packages and coordinating repairs, to preparing for arrival and helping with departures. The Forbes 5-Star property is home to the Kapalua Wine and Food Festival's opening event, and is a popular destination for those playing in the PGA Tour's Tournament of Champions.Floor Plans*: 3B/3.5B, 3B/3.5B + Den, 4B/4.5BSize: 2789-4055 sq. ft.Built: 2009Sales Prices YTD in 2018: $3,495,000 to $8,950,000Low/High Sales Prices: $2,800,000 (2011)/$8,950,000 (2018)Amenities Onsite: Forbes 4-Star award-winners Cane & Canoe and Spa Montage Kapalua Bay, market, beach club, residential liaisons, concierge, porter/bellman, valet and self-parking, storage, garage parking for grand residences in Buildings 1, 2 and 5.Awards: 4-Diamond AAA, 5-Star Forbes 2018View Montage Kapalua Bay Residences for Sale *New Developer Offering at the Montage Residences Kapalua Bay: is anticipated for release at the end of 2018/early 2019: 15 smaller residences that are 2 and 3B floor plans. More Details to come soon. Contact Courtney for more information. Ritz Carlton Residences, Kapalua The View from 1614 at the Ritz-Carlton Residences, Kapalua In 2007, the Ritz-Carlton Kapalua underwent a spectacular renovation, turning the Honolua wing into 107 privately held one and two bedroom condominium residences. The Ritz-Carlton is synonymous with luxury service and the brand has extended this to luxury residences throughout the world. Each Year, the Ritz-Carlton Kapalua is host to the popular Seafood Festival, the closing event of the Kapalua Wine and Food Festival.Floor Plans: 1B/1B, 2B/2B,Size: 870-1477 sq. ft.Built: 2007Sales Prices YTD in 2018: $830,000 to $1,400,000Low/High Sales Prices: $640,000 (2015)/$2,716,888 (2015)Amenities Onsite: Forbes 4-Star award-winning Ritz-Carlton Spa, Kapalua, coffee shop, several restaurants including the Banyan Tree, a hidden gem for a beautiful evening and the oceanfront Burger Shack on D.T. Fleming Beach, fitness center, concierge, bellman/porter services, valet parkingAwards: 5-Diamond AAA, 4-Star ForbesView Ritz-Carlton Kapalua Residences for Sale Kapalua Amenities: beaches, dining, golf, shopping, spas, tennis. Kapalua is a 1650 acre master-planned community set within 22,000 acres extending from the ocean to the Pu'u Kukui watershed. What I love about Kapalua is that it is surrounded by natural beauty, most of the surrounding area is in conservation, including the 45-acre marine preserve of Honolua and Mokuleia Bays. Less explored but incredibly beautiful are Kapalua's hiking and walking trails. The resort has a feeling of peacefulness, yet is populated by award-winning restaurants such as Sansei and Merriman's. Owner's in Kapalua may join the Kapalua Club, which provides special access to the Beach Club at Montage Kapalua Bay and the Spa Montage, the Bay and Plantation Golf Courses, and the Kapalua Tennis Gardens. Kaanapali: Luxury Residences Honua Kai Located on the beach just North of the Kaanapali Resort, Honua Kai has been a popular vacation destination since sales began in 2008. With 627 condominium residences, this is the largest of the developments on this list. Unlike the other 4 and 5-Diamond properties, the Honua Kai offers smaller residences including studios and one-bedroom floor plans, for those who want to have the experience of staying at a luxury hotel, but also want to make the purchase a smaller commitment in their real estate portfolio. Floor Plans: Studio/1B, 1B/1B, 2B/2B and 3B/3BSize: 580-2770 sq. ft.Built: 2008Sales Prices YTD in 2018: $695,000 to $3,900,000Low/High Sales Prices: $399,900 (2012)/$5,490,309 (2016)Amenities at the Honua Kai: adult and family pools, hot tubs, BBQ Grills, Bar and Lounge, fitness center, Aina Gourmet Market, elevators, valet and self-parking, concierge, porter/bellhop, Ho'ola Spa and Duke's Restaurant (this is a great place to whale watch as you take in the sunset).Award: 4 Diamond AAAView Honua Kai Condominiums for SaleNew Developer Offering 2018: Luana Gardens at Honua Kai: 72 new residences, each 3B/3B and just over 2000 sq. ft. Contact Courtney for more information. Kaanapali Amenities: Beaches, dining, golf, shopping, spas, tennis. Kaanapali's three-mile stretch of beach that has been awarded the accolade "America's Best Beach" by Dr. Beach and Keka'a Beach, on the North Side of Black Rock, is a local favorite to the North. In addition to its popular beaches, golf, and tennis, Kaanapali is home to Whaler's Village, a popular oceanfront shopping center. Whaler's Village is home to several of Maui's most popular sit-down restaurants, including Hula Grill (tip--there are two menus at Hula Grill--the dining menu and the barefoot bar menu. If you eat at the kitchen bar or the bar, you can order from both menus), Leilani's (known for it's fish tacos), Monkeypod Kitchen, as well as local favorites Joey's Kitchen and Choice Health Bar (my favorite salad on Maui is their Ceasar Salad). Shops include Tommy Bahama's, Sephora, many local surf and clothing stores and much more.