State
Hawaii
Year
2021
Does State Classify
Yes
Different Ratios
No
Different Rates
Yes
Local Option
Yes
Number of Classes
10
Property Classification
| Assessment Ratio | Description | Name | Notes | Tax Rate |
|---|---|---|---|---|
| This class includes properties owned and occupied as a principal home and for which a home exemption was filed and granted. | Owner-occupied | Marginal rates for Tier 1 rate is imposed on owner-occupied property up to $800,000; Tier 2 rate of 0.256 is applied to values $800,001 to $1,500,000; Tier 3 rate of 0.261 for the value above $1,500,000 The first $200,000 of value is exempt for residential property used as principal residence. | 0.251 | |
| This class includes multi-dwelling-unit improvements containing five or more dwellings that would not be classified “short-term rental”. | Apartment | 0.555 | ||
| Commercial building and land | Commercial | This rate is applied to all three tiers. | 0.629 | |
| Industrial building and land | Industrial | 0.720 | ||
| Agricultural building and land | Agricultural | 0.594 | ||
| Conservation building and land | Conservation | 0.643 | ||
| This class includes 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. | Hotel and Resort | 1.070 | ||
| This class includes real property that is subject to a time share plan as defined in section 514E-1, Hawaii Revised Statutes. | Time Share | 1.440 | ||
| This class includes 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. | Short-Term Rental | This rate is applied to all three tiers. | 1.108 | |
| This class includes 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. | Commercialized residential | 0.440 | ||
| This class includes 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” | Non-owner-occupied | This new class has marginal rates. Tier 1 applies to the up to $800,000. Tier 2 rate of 0.605 is applied to values from $800,001 to $1,500,000. Tier 3 rate of 0.690 is applied to values over $1,500,000 | 0.545 |
Record ID
HI004_CL21
Footnotes
Effective beginning in Tax Year 2020-2021 marginal rates were adopted for owner-occupied and non-owner- occupied properties.
Condominiums are classified on their actual use including apartments, commercial hotel/resort, timeshare or homeowner.
The State of Hawaii delegated all property tax authority to the county governments.
Sources
Hawaii Constitution Art. VIII, §3
Maui County Resolution no. 20-72
[https://www.mauicounty.gov/DocumentCenter/View/122153/Reso-20-072?bidId= Accessed 11/07/2022]
View Archived Source
Maui County How to Calculate Real Property Taxes
[https://www.mauicounty.gov/DocumentCenter/View/110957/How-to-Calculate-Real-Property-Taxes?bidId= Accessed 11/07/2022]
[https://www.mauicounty.gov/DocumentCenter/View/122153/Reso-20-072?bidId= Accessed 11/07/2022]
View Archived Source
Maui County How to Calculate Real Property Taxes
[https://www.mauicounty.gov/DocumentCenter/View/110957/How-to-Calculate-Real-Property-Taxes?bidId= Accessed 11/07/2022]
Maui Resolution 20-72