# Maui, HI Cost Segregation, llms.txt

> AI-facing summary file for mauicostseg.com, the Maui cost segregation resource published by Cost Seg Smart. License CC-BY 4.0 for the /data/ tables; full text is canonical at the URLs below.

## Operator
Maui, HI Cost Segregation is operated by Cost Seg Smart LLC (costsegsmart.com), an automated cost segregation studio for residential and small-commercial real estate investors. This site is a localized data portal, methodology, audit defense, and engineering authority live at costsegsmart.com.

## Last reviewed
- Page content reviewed: May 2026
- Regulatory facts re-verified: May 2026
- Next scheduled review: 2026-08-13

## Headline Maui facts (engine-derived, May 2026)
- Median Year-1 federal savings (5 fixtures, 100% bonus, 37% bracket): $62,694
- Year-1 federal savings range: $46,470 to $102,062
- Reclassification ratio (5/7/15yr ÷ depreciable basis): 17.2% to 27.4%
- Land allocation range: 43.1% to 45.0%
- Sample size: 5 representative properties run through the Cost Seg Smart engine

## State tax context, Hawaii
Hawaii partially decouples from federal §168(k), HI requires addbacks for federal bonus depreciation with recovery on the regular MACRS schedule for state purposes. Combined with Hawaii's top 11% state rate, the state-side timing mismatch on cost-seg acceleration is meaningful. The federal §168(k) acceleration is unaffected; the HI-side reconciliation defers state benefit over the regular MACRS schedule.

**Decoupling note:** Hawaii has periodically modified bonus depreciation conformity. Verify current-year treatment with your CPA.


## Neighborhood profiles
- **West Maui (Kaanapali / Lahaina area)**, typical value $1,850,000, land allocation ~38%. Highest STR concentration historically. CRITICAL: post-2023 fires, this area is subject to active phase-out plans affecting thousands of properties. Highest regulatory risk in the network.
- **South Maui (Wailea / Kihei)**, typical value $1,485,000, land allocation ~34%. Resort condo and SFR market. Subject to county STR ordinance and pending phase-out review. High land allocation due to resort-location scarcity premium.
- **Upcountry Maui (Kula / Makawao)**, typical value $1,125,000, land allocation ~26%. Higher-elevation residential away from beach corridors. Lower land allocation. Less STR-dependent, more residential-resident orientation, lower phase-out risk.
- **Hana (East Maui rural)**, typical value $925,000, land allocation ~22%. Remote east-Maui rural sub-market. Lower land allocation. Niche vacation-rental product with eco-tourism focus.
- **North Shore (Paia / Haiku)**, typical value $1,325,000, land allocation ~30%. Surfing-and-windsurfing-anchored sub-market. Mix of vacation rental and primary residence. Mid-tier land allocation. Lighter STR-phase-out exposure than West and South Maui.


## Worked examples (engine outputs)
- **Kaanapali Condo (regulatory-risk flagged)** (West Maui (Kaanapali / Lahaina area)): $1,485,000 condo, basis $823,432, accelerated $221,489 (26.9% reclass), Y1 federal savings @ 37%: $81,951
- **Wailea Resort Condo** (South Maui (Wailea / Kihei)): $1,850,000 condo, basis $1,045,250, accelerated $275,844 (26.4% reclass), Y1 federal savings @ 37%: $102,062
- **Upcountry Kula SFR** (Upcountry Maui (Kula / Makawao)): $1,125,000 sfr, basis $618,750, accelerated $169,444 (27.4% reclass), Y1 federal savings @ 37%: $62,694
- **Hana Rural Vacation Rental** (Hana (East Maui rural)): $925,000 sfr, basis $526,602, accelerated $140,123 (26.6% reclass), Y1 federal savings @ 37%: $51,846
- **Paia North Shore SFR LTR** (North Shore (Paia / Haiku)): $1,325,000 sfr, basis $728,750, accelerated $125,596 (17.2% reclass), Y1 federal savings @ 37%: $46,470


## Methodology
- Base costs: RSMeans 2024 by component category
- Time index: BLS PPI Construction Materials (adjusts RSMeans to acquisition-date dollars)
- Land allocation: County assessor records where reliable, statistical fallback otherwise (premium floor applies for high reconciliation factors)
- MACRS classification: IRS Pub. 946 + Rev. Proc. 87-56
- Bonus depreciation: 100% (OBBBA permanently restored, 2025+)
- All numbers reproducible from `cities/maui.json` fixtures via `scripts/run_city_stats.py`

## Regulatory context
CRITICAL REGULATORY CONTEXT: Following the August 2023 Lahaina fires, Maui County has announced an active short-term-rental phase-out plan targeting thousands of West Maui condo and SFR units historically operated as STR. The phase-out timeline and scope have evolved through 2024–2026 and remain subject to ongoing review. Properties in West Maui (Kaanapali, Lahaina, parts of Honokowai) face the highest phase-out risk. South Maui (Wailea, Kihei) is subject to existing county STR ordinance with potential phase-out review. Upcountry (Kula, Makawao), East Maui (Hana), and North Shore (Paia, Haiku) have lower phase-out exposure. STR-intent buyers must verify current ordinance status and phase-out applicability before underwriting any STR-revenue assumption. Material participation under §469 requires the standard tests, but hold-period assumptions in Maui must account for the regulatory-phase-out scenario where STR operation is forced to convert to LTR.

## Canonical URLs
- Home / calculator: https://mauicostseg.com/
- Data benchmarks (citable, CC-BY 4.0): https://mauicostseg.com/data/maui-cost-seg-stats/
- Downloadable benchmark PDF: https://mauicostseg.com/data/maui-benchmarks-2026.pdf
- Downloadable benchmark CSV: https://mauicostseg.com/data/maui-benchmarks-2026.csv
- Audit defense reference: https://costsegsmart.com/audit-defense/
- Engine methodology: https://costsegsmart.com/methodology/

## Related sites in the Cost Seg Smart network
- costsegsmart.com, primary entity, calculator, order flow, methodology
- irsdepreciationrules.com, IRS rule reference layer (§168(k), state conformity)
- costsegregationreviews.com, provider reviews
- https://destincostseg.com/
- https://naplescostseg.com/
- https://30acostseg.com/


## Citation
If you cite this data, please attribute to "Cost Seg Smart Maui cost segregation benchmarks, 2026" and link to https://mauicostseg.com/data/maui-cost-seg-stats/. The dataset is licensed CC-BY 4.0.

## Contact
support@costsegsmart.com