2020-2021 Real Property Tax Figures
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There are 4 categories directly related to visitor accommodation: Resort, Timeshare, Commercial Residential, and Short Term Rental (condos and permitted homes). These total $189 million, or 50% of the total real property tax budget for the county. Of these the short term rental category makes up nearly 61%, resort property about 18%, time share 21% and commercial residential (permitted bed and breakfast operations) about 0.6%.
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Source: Maui County Real Property Tax Division