Classification for Tax Rate Purposes

Overview

In accordance with Sections 3.48.565 through 3.48.575 of the Maui County Code, the real property tax rates per one thousand dollars of net taxable assessed valuation for each class of real property is set as follows:

Calculating Real Property Taxes


Classification

  • 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, 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”.
  • Commercialized Residential – real property that serves as the owner’s principal residence and has been granted bed and breakfast home permit, a short-term rental home permit, or a conditional permit allowing a transient vacation rental use.
  • Short Term Rental – 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 “short-term rental”.
  • 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 – properties owned and occupied as a principal home and for which a home exemption was filed and granted.
Property is classified based upon its highest and best use. Properties receiving home exemptions, condominiums, permitted bed and breakfasts and permitted transient vacation rentals are exceptions. Condominiums are classified upon consideration of their actual use (Non-owner-occupied, Commercial, Short-term rental, Timeshare, Owner-occupied).