Maui Vacation Rental FAQs: What you need to know about STRs and TVRs

Maui Vacation Rental (Transient Accommodations) FAQ's

Maui's short-term rental landscape has changed more in the last nine months than in the previous two decades, and it continues to evolve.

The County Council passed Bill 9 (Ordinance 5909) in December 2025, launching the largest short-term rental phase-out in Hawaiʻi's history. Under Bill 9, more than 7,000 apartment-zoned units that have operated as legal vacation rentals must cease short-term rental use by January 1, 2029 in West Maui and January 1, 2031 in the rest of the county. The legislation's goal is to convert these units into long-term, affordable housing for Maui residents.

In the wake of the ensuing litigation, the County Council passed Bill 88 (Ordinance 6008) in June 2026 — a…

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2026 Maui Property Tax Rates: New Rates & Tiers for Maui Property Taxes in 2026-27

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 2026-2027 as well as a summary of how they've changed over the years.

Maui County Property Tax Rates 2026 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. The ranges of the tiers have been changed since first introduced.

How have Maui Property Taxes Changed? What increased in 2026 vs. 2025?

• Owner Occupied/Homeowner.  Tier 1 (0%),  Tier 2 (0%), Tier 3 (-13%)
• Non-Owner Occupied.  Tier 1 (+6%),…

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

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. 

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Maui Property Tax Rates: Fiscal Year July 1, 2024-June 30, 2025

Maui Property Taxes Fiscal Year July 1, 2024-June 30, 2025
Changes: Classifications & Rates

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 2024-2025 as well as a summary of how they've changed over the years.

Maui County Property Tax Rates 2024 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.

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Maui Short Term Rental Update: May 4, 2024

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…

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Maui Property Taxes: Proposed Rates for Fiscal Year July 1, 2024-June 30, 2025

Update May 15, 2024
The rates have been finalized by the county council with some changes:  Read Maui Property Tax Rates 2024-2025

Maui Property Taxes: What is proposed for this year?

Each year the county council reviews the proposed budget and sets property tax rates for the fiscal year (July 1, 2024-June 30, 2025)

This year, the Mayor of Maui County has proposed increases to the Owner Occupant Rate, Residential Rate (real property improved with a dwelling, as defined in the comprehensive zoning ordinance, that would not be classified as “owner-occupied”, “hotel and resort”, “time share”, “short-term rental”, “commercial”, “industrial” or “commercialized residential”), Short Term Rental Rate.

There are no proposed changes to the Long Term…

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Maui Property Taxes Fiscal Year July 1, 2023-June 30, 2024 Rates

Maui Property Taxes Fiscal Year July 1, 2023-June 30, 2024
Changes: Classifications & Rates

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.  Below is a snapshot of the new Maui County Property Tax Rates for 2023-2024 as well as a summary of how they've changed over the years.

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

Fidelity National Title put together this helpful video when the new tiered system was introduced in 2020.  Note the tier amounts have changed in 2022 from prior years.

Maui County Property Tax Rates 2023 vs Prior Years

Rates are per $1000 of assessed value.  In 2020, the County introduced a…

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Maui Vacation Rental (Transient Accommodations) FAQ: 2022 Update

MAUI VACATION RENTAL (TRANSIENT ACCOMMODATIONS) & SHORT TERM RENTAL FAQs

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…

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Maui Property Taxes: 2022-23 Tax Rates

Maui Property Taxes 2022-23
Changes: Classifications & Rates

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.  Below is a snapshot of the new Maui County Property Tax Rates for 2022-2023 as well as a summary of how they've changed over the years.

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

Fidelity National Title put together this helpful video when the new tiered system was introduced in 2020.  Note the tier amounts have changed in 2022 from prior years.

Maui County Property Tax Rates 2022-2023 vs Prior Years

Rates are per $1000 of assessed value.  In 2020, the County introduced a new Tiered assessment. …

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Maui Property Tax Assessments & Appeals: March 2022

Each year, the County of Maui sends out a notice of the assessed value of a property on March 15th.  This is the first step in determining the taxes that each property owner will owe for the upcoming fiscal year, that starts July 1, 2022 and ends June 30, 2023.  The next step is the county council will meet in June and establish the new rates for each land class.  Read More about the Maui County 2021-2022 Real Property Tax Rates

The Notice of Real Property Assessment-January 1, 2022 for real property taxes due July 1, 2022 through June 30, 2023 are now available online.  These notices were mailed to property owners on 3/15/22.

The letters note that the assessed valuations were "derived using comparable sales that recorded up to June 30, 2021.  The…

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