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Issue 1213 | June 30th, 2026
Aloha ,
Tax Framework Update: Maui County Establishes FY 2026–2027 Property Tax Rates
Aloha!
The Maui County Council has finalized the real property tax rates and tier brackets for the upcoming 2026–2027 fiscal year, which runs from July 1, 2026, through June 30, 2027. The updated structure adjusts the tax balance by providing relief to certain primary residents and long-term housing options, while increasing rates for short-term vacation rentals and investment properties.
Here is a summary of the structural shifts and key deadlines to keep in mind:
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Relief for Local Residents & Long-Term Rentals: Owner-occupied properties in Tier 1 and Tier 2 see their baseline rates hold steady, while Tier 3 (properties valued over $4.5 million) receives a rate reduction to $5.00 per $1,000. Additionally, the Tier 1 bracket for long-term rentals widened up to $1.5 million with a slight rate drop to $2.90 per $1,000.
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Adjustments for Investment Properties: Non-owner-occupied properties face increased rates in Tier 1 ($6.25) and Tier 2 ($9.00), coupled with a lowered valuation threshold for the highest Tier 3 tax bracket.
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Increases for Short-Term Vacation Rentals (TVR-STRH): Rates are up across all three tiers for short-term rentals. Tier 1 (up to $900,000) moves to $13.00, Tier 2 ($900,001 to $3 million) rises to $15.00, and Tier 3 (over $3 million) increases to $17.00 per $1,000.
Important Deadlines for Property Owners:
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August 20, 2026: First-half fiscal year property tax payments are due.
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December 31, 2026: Final deadline to file property tax exemption claims and required ownership documentation.
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February 20, 2027: Second-half fiscal year property tax payments are due.
Review the complete tier structures and breakdown: Maui Real Property Tax Rates 2026-2027
Mahalo Nui Loa,
Ken Smith R(S), Melissa Smith R(B), and Gregory P Smith R(B)
The Smith Team
P.S. Maui Vacation Rentals Get A Reprieve With New Zoning Bill’s Approval
Market Watch
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Active |
Pending |
Sold |
Change |
| Homes |
469 (404) |
95 (65) |
724 (530) |
-9 |
| Condos |
924 (321) |
115 (24) |
739 (188) |
+3 |
| Land |
206 (80) |
19 (2) |
143 (33) |
+2 |
| Total |
1599 (805) |
229 (91) |
1606 (751) |
-4 |
1. Numbers in parentheses reflect listings over $1M
2. Sold listings are for the previous 12 months
3. Change is the increase/decrease from the previous week
January 2026
February 2026
March 2026
April
Market Statistics
Updated list of all bank-owned and short-sale properties:
Bank-owned
Short sale
Homes Over $1M
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502 Hilinai St
Wailuku
$1.060M (FS)
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WOW in Waiehu Terrace! Clean, lovely, and move-in ready, this versatile single-level home offers the perfect blend of comfort and flexibility. The main residence features 3 bedrooms and 2 bathrooms, while the attached 1-bedroom, 1-bath 'ohana enjoys ocean views and is ideal for visiting guests, multi-generational living, or potential rental income.
Customer Listing Synopsis
Video Tour
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81 Lae St
Kuau
$1.295M (FS)
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Not to be missed! Priced below appraised value. Welcome to 81 Lae Place, nestled in the heart of Kuau Bayview, Paia's hidden gem for Northshore living enthusiasts. This meticulously crafted single-story home offers the quintessential Hawaiian lifestyle fused with modern comforts. Immerse yourself in the laid-back ambiance of the Northshore, where world-class surf spots beckon just moments away.
Customer Listing Synopsis
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126 Kulalani Dr
Kula
$1.395M (FS)
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Island Living Elevated: Views, Breezes & Tranquility in Wailuku Heights. Experience the perfect blend of privacy, natural beauty, and panoramic island views in this inviting home, where a wrap-around lanai and lush surroundings create a truly serene Maui lifestyle. Positioned on a corner lot, the property offers enhanced privacy, refreshing natural airflow, and a peaceful setting alongside a lush greenbelt with a natural drainage feature, providing a serene backdrop and a heightened sense of space.
Customer Listing Synopsis
Video Tour
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2735 Panepoo St
Kihei
$1.495M (FS)
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Located in the desirable Keonekai neighborhood of South Kihei, this beautifully maintained multi-unit property has a very flexible floor plan to host a large family and/or create a comfortable rental revenue stream. The upstairs level is a 3-bedroom/2-bath home with soaring vaulted open beam/wood ceilings, fresh paint, abundant natural light, beautiful woodwork, the space feels open, airy, and welcoming.
Customer Listing Synopsis
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720 Hana Hwy
Kaua
$1.650M (FS)
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North Shore Maui living meets flexible turnkey investment potential in this 3-bedroom, 3-bath single-family home set away from Hana Hwy at the quiet end of Ulumaika Place across from Kuau Store. Cool ocean breezes, ocean views, & big Haleakala vistas create a serene coastal atmosphere throughout the two-story layout.
Customer Listing Synopsis
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Homes Under $1M
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2062 Ulei Pl
Wailuku
$750K (FS)
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Unique investment opportunity on an approximately 12,506 sq. ft. lot with two tenant-occupied homes providing current rental income. The first residence (2062 Ulei), built in 1947, features 2 bedroom, 1 bathroom, and approximately 605 sq. ft. of living area. The second home (2064 Ulei), built in 1938, offers 2 bedrooms, 1 bathroom, and approximately 472 sq. ft.
Customer Listing Synopsis
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217 Awa Pl
Kihei
$898K (FS)
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Tucked into a convenient and desirable North Kihei location, this charming single-level residence is full of island warmth and timeless potential. A nostalgic gem from 1978, the property features 2 bedrooms, 2 bathrooms, and 1,158 sq. ft. of comfortable living space, offering an inviting opportunity to create your own Maui retreat.
Customer Listing Synopsis
Video Tour
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320 Kulalani Dr
Kula
$940K (FS)
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Don't miss an opportunity to own in Kula at an exceptional price point! This move-in-ready 3-bedroom, 2-bath Duplex captures gorgeous Haleakala sunrises and ocean sunsets from each of 3 lanais. The flexible floor plan features a bedroom and full bath on the main level, a primary suite and guest room upstairs, plus a bonus room below- ideal for an office or hobby room.
Customer Listing Synopsis
Video Tour
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2475 Liliko'i Rd
Haiku
$975K (FS)
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Nestled in a peaceful tropical setting in desirable Upcountry Maui, this unique one-acre property offers the perfect blend of privacy, flexibility, and North Shore convenience. Once home to a charming Christmas tree farm, the property is surrounded by towering mature Norfolk pines, lush greenery, and established landscaping that creates a serene, park-like atmosphere with beautiful ocean and horizon views.
Customer Listing Synopsis
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Vacation Condos Over $1M
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Kaanapali Royal # K101
Kaanapali
$1.100M (FS)
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Ka'anapali Royal K101 enjoys what we feel is the most liveable floor plan in Ka'anapali, overlooking the golf course with the ocean in the distance. This spacious and unique ground floor 2 bedroom, 2 bath unit features a gourmet kitchen open to the generous living area, with ensuite bedrooms and laundry closet separated by the entry area.
Customer Listing Synopsis
Video Tour
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Palms at Wailea I # 1509
Wailea
$1.395M (FS)
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Experience the beauty of Wailea resort living from this well-positioned "C" model at the Palms at Wailea. Unit 1509 offers 1,242 square feet of interior living space complemented by an expansive 352-square-foot lanai bringing your total living area to nearly 1,600 square feet of Wailea comfort.
Customer Listing Synopsis
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Wailea Elua I A # 704
Wailea
$3.250M (FS)
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Finally, a top-floor unit at Elua Village with a garage. Enjoy the rare combination of a preferred floor plan, ocean view, expansive lanai, and a private garage that is just steps from the sugar white sands of Wailea's Ulua beach and the Elua Village beachfront pool and pavilion. Spacious and inviting, this quiet Wailea condominium home is roomy and relaxing.
Customer Listing Synopsis
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Makena Surf # B304
Makena
$3.850M (FS)
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Experience refined beachfront living at Makena Surf, a gated oceanfront community in one of South Maui’s most private and coveted settings. This beautifully updated 2-bedroom, 2-bath residence offers unobstructed panoramic ocean views and sits directly on Po’olenalena (Chang’s) Beach, where golden sand and year-round sunsets become part of your daily routine.
Customer Listing Synopsis
Video Tour
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Vacation Condos Under $1M
Maui Vista # 1118
Kihei
$489K (FS)
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Welcome to Maui Vista Resort! Favored for its direct proximity to Charlie Young/Kamaole I beaches and a great central location in South Kihei where a multitude of top dining, shopping and activity options can be found within short walking distance away.
Customer Listing Synopsis
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Hale Kamaole # 126
Kihei
$499K (FS)
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Remodeled, Turnkey, and Priced to Sell! Unit 126 at Hale Kamaole is a rare find. This active vacation rental has been fully updated including rigid core flooring and comes completely furnished. Located directly across from Kamaole III, guests and owners love the prime location and resort amenities including two pools and tennis/pickleball courts.
Customer Listing Synopsis
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Kaanapali Shores # 322
Kaanapali
$499K (FS)
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HOTEL zoned. Ka'anapali Shores #322 is one of the LARGEST 1BR units featuring the "C" floor plan within this Aston luxury resort. This unit has a spacious great room with a full-size kitchen that features GRANITE counter tops and custom cabinets. The lanai is spacious and the perfect spot to enjoy bird song and your morning coffee as you plan the day's adventures.
Customer Listing Synopsis
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Kihei Resort # 205
Kihei
$499K (FS)
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This Spacious 2 Bed/2 Bath condo has 1 bedroom & full bath downstairs & 1 Bedroom full bath upstairs, both with lots of closet space. Just steps away and directly across the road from one of Kihei's longest stretches of white sand on Sugar Beach. Experience the complexes tropical lushly landscaped Japanese Zen Gardens and take a dip in the resorts' pool.
Customer Listing Synopsis
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Grand Champions # 74
Wailea
$750K (FS)
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Immerse yourself in the essence of Hawaiian paradise at Grand Champions Villa Unit 74, a desired top-floor gem perfectly situated in the uppermost section of the complex. This prime location not only ensures unparalleled privacy but also offers the most coveted, unobstructed views of the shimmering Pacific Ocean and the lush 2nd fairway of the Wailea Blue Golf Course.
Customer Listing Synopsis
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Residential Condos Over $1M
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Hokulani Golf Villas # 114
Kihei
$1.790M (FS)
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Also listed as Residential MLS#410061. Welcome to one of South Maui's most sought-after gated communities, Hokulani Golf Villas, where pride of ownership is evident at every turn. Perfectly positioned along the Maui Nui Golf Course, this beautifully maintained residence combines modern upgrades, energy efficiency, and the relaxed elegance of island living.
Customer Listing Synopsis
Video Tour
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Residential Condos Under $1M
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Harbor Lights # C207
Kahului
$124K (FS)
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Welcome to Harbor Lights C207, a bright and inviting second-floor condo offering comfort, convenience, and a relaxed coastal lifestyle. Located in one of the most well-kept communities in the area, this residence is perfectly positioned near shopping, dining, beaches, and all the best local amenities. Step inside to an open-concept living space filled with natural light.
Customer Listing Synopsis
Video Tour
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Haleakala Gardens # 18F
Kihei
$445K (FS)
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Top floor Haleakala Gardens 2 bedroom 2 bath unit with Vaulted Ceilings. Centrally located. Close to Kihei Beaches and Shops. Bamboo flooring. Kitchen remodeled in 2025. 1 Assigned Covered Parking Space in front of Unit. Washer/Dryer in Unit.
Customer Listing Synopsis
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Iao Parkside IV-A # 201
Wailuku
$479K (FS)
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Come see this move in ready large 3 bedroom / 2 bath unit at Iao Parkside. 75 Waiaka Lane, #36-201 is in vintage condition but priced to sell! Great second floor location along with all the convenances of living in Central Maui. Easy to show on short notice.
Customer Listing Synopsis
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Hoolea Terrace at Kehalani # 406
Wailuku
$565K (FS)
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Beautiful upstairs ocean view 2-bedroom, 1.5-bath unit in the highly desirable Ho'olea Terrace at Kehalani community. Enjoy stunning ocean views from both the living room, kitchen, and primary bedroom, along with gorgeous mountain views from the second bedroom, in this well-maintained home featuring luxury vinyl plank flooring throughout, an open-concept living room and kitchen layout.
Customer Listing Synopsis
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Haleakala Gardens # 12E
Kihei
$675K (FS)
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Welcome to Haleakala Gardens, a pet-friendly complex just one block from the ocean and steps to Kalepolepo Beach and Waipulani Beach Park. Nestled in lush tropical landscaping, this top-floor, garden-view unit in Building 12 offers peace and privacy with a beautifully remodeled interior. This spacious 3-bedroom, 2-bathroom home features soaring vaulted ceilings and a thoughtful full renovation from top to bottom.
Customer Listing Synopsis
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Vacant Land
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Olinda Rd
Makawao
$875K (FS)
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Rare opportunity to own one of the only vacant land offerings in Lower Olinda. Ideally located just 5 Mins from charming Makawao Town, this exceptional 2-acre parcel offers the perfect blend of Upcountry serenity, convenience, and ocean views. Approximately 1 acre has been recently cleared, creating easy access to several prime building sites and allowing you to fully appreciate the property's potential.
Customer Listing Synopsis
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