Maui property tax guide · FY2026–27
Maui’s Long-Term Rental Tax Class: A Guide for Owners
If your Maui home isn’t your primary residence, a 12-month lease can move it into the County’s Long-Term Rental class. That can mean a lower tax rate and up to $200,000 off its taxable value.
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FY2026–27 rates for Maui homes
Rates are per $1,000 of net taxable value, applied in tiers like income tax brackets. They took effect July 1, 2026.
| Class | Tier 1 | Tier 2 | Tier 3 |
|---|---|---|---|
| Long-Term Rental | $2.90 up to $1.5M | $5.00 to $3M | $8.50 over $3M |
| Non-Owner-Occupied | $6.25 up to $1M | $9.00 to $2.5M | $17.00 over $2.5M |
| TVR-STRH (vacation rental) | $13.00 up to $900K | $15.00 to $3M | $17.00 over $3M |
| Owner-Occupied | $1.65 up to $1.5M | $1.80 to $4.5M | $5.00 over $4.5M |
What that means for a $1,000,000 home
- Second home or vacant$6,250/yrNon-Owner-Occupied
- Leased 12+ months$2,320/yrLong-Term Rental, after the $200,000 exemption
- Vacation rental$13,200/yrTVR-STRH
If it qualifies, moving that home from Non-Owner-Occupied to Long-Term Rental would save about $3,930 a year. Every parcel pays at least $300.
Who qualifies
- The home is leased to the same tenant for 12 consecutive months or more. Six-month and month-to-month leases don’t qualify.
- The tenant is a person with no other place of residence, and not an owner (including members, officers or partners of an owning LLC, company or partnership).
- The home is occupied by that tenant on January 1 of the assessment year.
- No part of it is rented short-term, and property taxes aren’t delinquent.
- You file the County’s claim form, DFT-466, with a copy of the signed lease by December 31.
Key dates for 2027
- December 31, 2026Deadline to file DFT-466 for the 2027 assessment year.
- January 1, 2027Your tenant must be living in the home under the 12-month-plus lease.
- July 2027The exemption and Long-Term Rental rate show on your July tax bill.
Rates for July 2027 onward are set by the County Council each spring. The figures on this page are FY2026–27 rates.
How to apply
- Sign a 12-month-plus leaseThe lease start and end dates and the monthly rent must match what you write on the form.
- Complete form DFT-466Claim for Long-Term Rental Exemption. It asks for owner and tenant details, lease dates, rent, and whether the lot has more than one dwelling.
- Attach the signed lease and send itTo the Real Property Assessment Division: rpa.ltr@co.maui.hi.us, (808) 270-7295, 110 ʻAlaʻihi Street, Suite 110, Kahului.
- Report changes within 30 daysIf the home stops qualifying, for example the tenant moves out, tell the County within 30 days.
Frequently asked questions
I have a house and an ohana. Do I get two exemptions?
No. You get one $200,000 exemption per parcel. If you don’t live on the property, the County says the entire property gets the Long-Term Rental rate as long as none of the homes are rented short-term. More than one exemption is only allowed on separate parcels.
I live in the main house and rent the ohana long-term. Does this help me?
Yes. You keep your home exemption and the Owner-Occupied class, and you can add a $100,000 long-term rental exemption.
Does a condo qualify?
Yes. The County says a single condo unit can qualify for the $200,000 exemption regardless of the building’s zoning.
Can my LLC rent the home to me?
No. An owner can’t be the tenant, and that includes members, officers and partners of an owning company or partnership.
Do I have to reapply every year?
For a one-year lease, generally yes: you reapply if the lease ends before October 1 of the following assessment year. For leases longer than a year, the County grants one year at a time and only continues the exemption if the lease ends after September 30 of a later year. If in doubt, refile by December 31.
What if my lease starts in December?
The form requires the tenant to be living in the home on January 1 under a signed lease of 12 consecutive months or more. If your lease starts late in the year, confirm with the Real Property Assessment Division, (808) 270-7295, before relying on the savings.
Can I rent out a room in my home?
No. The exemption is for a whole dwelling unit, not a bedroom.
Does a Section 8 tenancy count?
Yes, if it meets the same rules. Attach a current signed long-term lease; a rent adjustment schedule isn’t accepted as proof.
Want the savings and a great tenant?
We find and screen long-term tenants, write 12-month leases, and help you file DFT-466 on time.
Sources
County of Maui: Resolution No. 26-69, FD2 (rates effective July 1, 2026) · FY2027 Budget, Appendix B ($300 minimum tax) · Form DFT-466 · Long-Term Rental FAQ · Tax rates and classes. Lookup values: County certified assessments (April 2026) via the Hawaiʻi Statewide GIS Program. This guide is general information, not tax or legal advice. Updated October 2026.