What is a 1031 Exchange?
Here is a quick rundown of what you need to know:
For 100% deferral
To have 100% deferral, your replacement property/properties need to be equal to or greater than what you sell your relinquished property for minus customary closing costs (commissions and escrow fees….approx. 7% if you are paying 6% commissions). Anything below that number will be exposed to taxes, up to the extent of your gain. You need to reinvest BOTH your basis and your gain. That is why we are looking at the sales price, not just the net proceeds.
Timeframes
Your clock starts ticking the day you close on the relinquished property sale. You will have 45 days from that date to identify what you will purchase and 180 days to close on it. The 45 days are included in the 180 days. So, you don’t get 45 and then a fresh 180! You do not have to have an accepted offer when you identify the property; however, you cannot change the Identification Notice after your 45th day. You will have to be able to purchase something that is on your list. There are no extensions. Every day counts!
Identification Notice
If you only identify up to 3 properties, please use the 3 Property Rule. The 200% rule is only for four properties or more. You need to list complete addresses, and if you are purchasing a % of a property, you will need to list that as well. It needs to be signed by all exchangers. If it is not signed, it is not valid. Fax or scan and email are fine. Originals are not required.
While avoiding those steep capital gains taxes is, for most, the primary consideration for engaging in a 1031 tax-deferred exchange, there are many other significant advantages to a tax-deferred exchange:
- Replace non-income-producing property with the income-producing property;
- Diversify property interests for estate planning purposes;
- Replace time-consuming management properties with more easily managed properties;
- Exchange into a property that can accommodate the taxpayer’s trade or business (e.g. taxpayer who owns an apartment complex can trade into a manufacturing plant);
- Exchange fully depreciated property to obtain the benefit of a new depreciation schedule;
- Relocation of taxpayer’s business;
- Relocation of investment property to accomplish ease of management.
What is a Reverse 1031 Exchange?
Reference Documents Available for Download:
- 1031 Checklist for Exchange
- 1031 Tax-Deferred Exchange - Seven Great Reasons to Exchange
- "Like-Kind" A Commonly Misunderstood Term
- 1031 Worksheet
If you’re considering a Section 1031 transaction, here are some key points and definitions:
Balancing the equities
“Balancing the equities” is vital to defer all capital gains taxes. This means that the debt acquired on the replacement property must be equal to or greater than the debt on the relinquished property. But it’s also important to remember that the money invested in the replacement property must be equal to or greater than the money from the sale of the relinquished property.
What happens if the equities are not balanced?
If the equities do not balance, expect a heavy tax consequence. That’s because any money earned from the relinquished property not reinvested in the replacement property will be taxed. And another important thing to mention is that if the debt on the replacement property is less than the one on the relinquished property, the difference will also be taxed. However, if the taxpayer adds cash to the transaction to make up that difference, he/she wouldn’t be taxed.
What is the proper identification?
“Identification” refers to the IRS requirement that taxpayers must identify in writing the property they intend to acquire as replacement property in a 1031 tax-deferred exchange. U.S. Treasury regulations state that a replacement property is “identified” only if it is designated in writing, signed by the taxpayer, and sent before the end of the 45-day identification period to either the seller of the replacement property or another person involved in the exchange who is not disqualified¹ (e.g., seller’s broker, escrow officer) or qualified intermediary (“QI”).
When must the identification notice be given?
The identification notice must be sent to one of the parties noted above on or before midnight of the 45th day of the exchange period.
Who must sign the identification notice?
The identification notice must be signed by the taxpayer. For example, if the taxpayer is a corporation or partnership, a person authorized under the corporate bylaws or partnership agreement must sign the identification notice. The Treasury Regulations do not permit an agent – for example, the taxpayer’s real estate agent – to sign the identification notice.
What constitutes “writing”?
Any kind of writing (a form, letter, etc.). The contract for the replacement property will satisfy the writing requirement so long as the contract is signed by both the taxpayer and the seller within the 45-day identification period.
Can the identification notice be revoked?
Yes, if it is in writing and in the same manner as originally made and is sent on or before midnight of the 45th day of the exchange period. For example, if the identification notice was writing given to the QI, it must be revoked in writing and given to the QI by the 45th day of the exchange. Likewise, if the identification was made in a written contract, the contract must be amended by the 45th day of the exchange to provide for the revocation.
If the taxpayer makes multiple identification notices without revocation, those notices will be treated as supplements to the first identification.
How should the identification notice describe the replacement property?
Unambiguously. A legal description, street address, or distinguishable name (e.g., Mayfair Apartment Building), along with the city and state, will satisfy this requirement.
How many properties can an exchanger identify?
Three properties of any value or any number of properties as long as the combined value does not exceed 200% of the value of the relinquished property. If the exchanger identifies more properties than allowed, they will be treated as if they identified nothing, and the exchange will fail unless they complete the acquisition of 95% of the value of all identified properties.
What happens if you fail to identify replacement property properly?
Since the failure to properly identify replacement property is fatal to an exchange, this area is subject to fraud. For example, in Dobrich v. Commissioner (9th Cir 1999) 188 F3d 512, the taxpayer, Mr. Dobrich, backdated his identification notice. The IRS imposed a fraud penalty equal to 75 percent of the underpayment of tax that was due. Mr. Dobrich paid over $1,000,000 in back taxes plus a $774,307 fraud penalty.
Some key points to keep in mind:
- Buy replacement property that is equal to or greater in value than the relinquished
- property
- Invest all monetary proceeds from the sale of the relinquished property into the replacement
- property
- Acquire debt on the replacement property that is equal to or greater than the debt that
- was on the relinquished property or added money in place of debt.
Any taxpayer considering an exchange should consult with their tax advisor to determine their adjusted basis, anticipated gain, potential capital gains, tax exposure, and whether the equities in their contemplated exchange are balanced.
Maui Property and the Maui Property team encourage you to seek professional legal assistance when performing a 1031 exchange.
Start Your Maui Property Home Search Now
Maui's Latest Listings
UNMATCHED---EXTRAORDINARY OPPORTUNITY Hana Ranch, Hana, Maui, Hawaii Known for its unmatched beauty, Hana Ranch is comprised of 37 separate parcels, offering an extraord...
- 396214 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Island Sotheby's Int'l Rlty(M).
Hawea Point brings together luxurious living and breathtaking views. Located on Hawea Point within the famed Kapalua Resort, the 9.9-acre estate includes over two acres o...
- 7 Beds
- 10 Baths
- 397123 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Welcome Hawaii Properties.
Welcome to Hale Palau'ea, the singular Makena Oasis Beachfront estate with 120 feet of direct frontage to the renowned white sands of Palau'ea Beach. Located just South o...
- 4 Beds
- 4.5 Baths
- 398821 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Coldwell Banker Island Prop(S).
7505 Makena Road is a masterfully designed Hawaiian estate located across from the ocean in Makena, South Maui. The 10,500 sq. ft., 8-bedroom, 8-bathroom, gated residence...
- 7 Beds
- 8 Baths
- 397958 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Welcome Hawaii Properties.
Experience the ultimate Island lifestyle in this stunning custom-built estate located in the highly coveted Makena area. Situated on a rare one-acre lot with unparalleled...
- 4 Beds
- 4.5 Baths
- 397407 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Beachology Inc.
Step into this magnificent and secluded Maui estate perched on 2 ocean cliff lots, totaling nearly 7 acres, overlooking the Pacific Ocean and Molokai. This property is a ...
- 6 Beds
- 7.5 Baths
- 397268 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Island Sotheby's Int'l Rlty(L).
Classic Keahou at Makena estate property. Rare offering! Keahou consists of only 7 lots of 3 acres each. Privacy abounds in this gated ocean/sunset view property yet loca...
- 5 Beds
- 4.5 Baths
- 398280 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Hawaii Life (W).
Pristine 370 acres located in Waihe’e Valley on the North Shore of Maui. Plans for preliminary approval of a 24 lot subdivision with expansive ocean and mountain views fr...
- 396261 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Coldwell Banker Island Prop-Ku.
Simply the finest residence in Hawaii’s finest condominium development … There is nothing else like Wailea Point residence 102, and never can be. The LOCATION is 75 fee...
- 3 Beds
- 3 Baths
- 397095 MLS
- Wailea Point I Ii Iii Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Wailea Point Realty, Inc..
Relax and rejuvenate at the edge of the Pacific Ocean on West Maui. This gracious resort-style residence embodies the Maui lifestyle: indoor-outdoor living, beautiful oce...
- 4 Beds
- 7.5 Baths
- 397331 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Coldwell Banker Island Prop-KP.
Hotel Zoned for Vacation Rentals! Ask about the income opportunity available? This is the very BEST Makena oceanfront VALUE!The Direct Makena Oceanfront & Beachfront resi...
- 4 Beds
- 4 Baths
- 398048 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Compass.
Fee simple vacant land parcel near busy intersection of Kuikahi Drive and Waiale Road. VMX zoning allows for a wide array of uses. Ready to build lot with drainage and ...
- 373212 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Commercial Prop of Maui LLC.
A true North shore estate. 20.5 acres of rolling oceanfront land peerlessly positioned 300 feet above Uaoa Bay. Perfectly sited like no other home, 400 Mehana is an event...
- 3 Beds
- 3.5 Baths
- 398712 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Island Sotheby's Int'l Rlty(W).
Ultra-luxurious home under construction in the gated enclave of Mahana Estates. The newest development in the world-renowned Kapalua Resort, this home has 360 degree view...
- 4 Beds
- 4.5 Baths
- 397789 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Island Sotheby's Int'l Rlty(L).
Atop the exclusive and private enclave of homes at The Ridge at Wailea, sits a masterpiece of modern architecture and design. A select few will experience the spectacular...
- 4 Beds
- 4.5 Baths
- 398255 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Hawaii Life (W).
Introducing Ka ‘ikena Po’olenalena. THE VISION and future is yours to build your dream home. Nestled along a secluded Hawaiian enclave and positioned near the soft white ...
- 397350 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Compass.
THE BEACHFRONT VILLA offers you a phenomenal opportunity to own "the one and only" Direct Ocean Front Villa currently on the market with unobstructed ocean views @ Wailea...
- 3 Beds
- 3.5 Baths
- 398180 MLS
- Wailea Beach Villas Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Compass.
Contemporary Polynesian-style direct oceanfront estate. Architecturally designed to maximize ocean views. Highest quality high-tech materials and finishes throughout. 10-...
- 4 Beds
- 3.5 Baths
- 393718 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Coldwell Banker Island Prop-KP.
This coveted Makena homesite optimizes the finest in luxury coastal living. Spanning 3.349 acres, 4520 Makena Alanui offers breathtaking views of Makena’s glistening coas...
- 398838 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Island Sotheby's Int'l Rlty(W).
Andaz Residences E4 offers a rare and unique opportunity for luxurious modern living in your ocean view, 3 bedroom, 4 bath private penthouse with full access to all Andaz...
- 3 Beds
- 4 Baths
- 397631 MLS
- Andaz Residences Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Royal Realty LLC.
Once in a lifetime chance to acquire a direct beachfront residence with 3-bedrooms, 3.5 bathrooms, plus den at The Montage at Kapalua Bay. This prime front row location o...
- 3 Beds
- 3.5 Baths
- 398817 MLS
- Montage Residences Kapalua Bay Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Sullivan Properties Inc.
This stunning single-level residence is located in the majestic Plantation Estates of Kapalua, a prime gated community of 2+-acre estate sites. Sitting adjacent to the th...
- 4 Beds
- 4.5 Baths
- 394362 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Coldwell Banker Island Prop-KP.
Extraordinary Upcountry Maui Estate. Prominently situated on 5.276 acres with bi-coastal views overlooking all of Maui and the islands beyond. Designed by renowned Maui ...
- 3 Beds
- 4 Baths
- 398415 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Island Sotheby's Int'l Rlty(M).
Epic properties like this luxury property in Makena seldom become available. This is a once-in-a-lifetime opportunity to acquire the perfect home located in one of the mo...
- 4 Beds
- 4 Baths
- 393996 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Coldwell Banker Island Prop(S).
Over an acre of beachfront property on one of the most exclusive areas of Maui awaits, 4584 Makena Rd is a rare opportunity for the savvy Buyer looking for privacy, spaci...
- 2 Beds
- 3.5 Baths
- 397368 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Island Sotheby's Int'l Rlty(W).
Wailea's Finest Ocean Front Development Wailea Beach Villas! Rare opportunity to own a 3 Bedroom and 3.5 Bath Villa with dramatic Ocean Views! The elegant and spacious 2,...
- 3 Beds
- 3.5 Baths
- 398409 MLS
- Wailea Beach Villas Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Coldwell Banker Island Prop-KP.
Majestically sitting atop Maliko Point, you’ll find a private estate hidden behind a modern aluminum designed security gate with LED inlay lighting. Located on the North ...
- 3 Beds
- 3 Baths
- 397982 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of The Agency Maui.
Sweeping bi-coastal and mountain views define the landscape of this new luxury construction in Maui's gorgeous new development - Kula I'o. This is a landmark property on ...
- 5 Beds
- 6 Baths
- 397602 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Welcome Hawaii Properties.
With a magnificent 360 degree view on one level, this gated Kula estate offers a country lifestyle, a great location & privacy on nearly 8 acres of pasture land. Your mai...
- 3 Beds
- 4.5 Baths
- 397161 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Coldwell Banker Island Prop(S).
Welcome to 30 Malie Pl! This incredible direct oceanfront home boasts some of the most amazing views of anywhere on Maui's North Shore. Created by one of Maui's most ce...
- 3 Beds
- 4 Baths
- 398319 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of West Maui Land Company Inc.
A private lushly landscaped Shangri La at the top of Wailea Highlands, a most coveted gated Wailea community. One enters through custom, polished chrome & hand-cast wave-...
- 3 Beds
- 5 Baths
- 397936 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Maui Real Estate Advisors LLC.
This HGtV Ultimate Home finalist is priced to sell. Beachfront property on Maui's North Shore with a European style home. Located on the end of a quaint road in the town ...
- 4 Beds
- 5 Baths
- 395967 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Hawaii Life (W).
North Shore Maui estate that blends luxury and oceanfront living. Located in Boho-chic Paia town, tucked away in the charming neighborhood of Ku’au (think Mama’s Fish Ho...
- 4 Beds
- 3.5 Baths
- 397151 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Hawaii Life (W).
Hawaiian living at its finest! This cliff side property is perched over the sea, capturing dynamic ocean and full sky views from nearly every room. The gated property is ...
- 4 Beds
- 4.5 Baths
- 398964 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Compass.
Wailea Beach Villas is revered as one of Maui's Top Destination Resorts. Approx. 75% of WBV units are highly desired legal vacation rentals. Located on Wailea Beach, adja...
- 3 Beds
- 3 Baths
- 398986 MLS
- Wailea Beach Villas Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Maui Real Estate Advisors LLC.
Montage Residences Kapalua Bay. A truly one-of-a-kind opportunity to own along the West Maui Shoreline, overlooking the white sand crescent beach of Kapalua Bay. This uni...
- 3 Beds
- 3.5 Baths
- 398325 MLS
- Montage Residences Kapalua Bay Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Compass.
Introducing 'Pueo Awawa', a stunning new private-gated 2-acre luxury estate located in the highly desirable Launiupoko neighborhood of West Maui. This contemporary single...
- 5 Beds
- 6 Baths
- 397697 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Compass.
The opportunity you have been waiting for. This to be built estate property on over three acres of land with stunning views of the Pacific Ocean overlooking Lahaina Town...
- 4 Beds
- 5.5 Baths
- 398271 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of West Maui Land Company Inc.
120 Punakea Loop is a 15.4-acre estate situated in an elevated position in desirable Launiupoko. The main 5,142 sq. ft. home has 6 bedrooms and 6.5 bathrooms, and a 1,168...
- 6 Beds
- 6.5 Baths
- 397948 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Welcome Hawaii Properties.
This is your opportunity to own a soon to be complete estate on one of Kaanapali Coffee Farm’s largest and most prime lots. The estate is comprised of a classic two-story...
- 4 Beds
- 5 Baths
- 397451 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Coldwell Banker Island Prop-KP.
Looking for an interesting agricultural opportunity on Maui? Look no further than this magnificent Kula compound, situated on approximately 4.5 acres of Maui's prime agri...
- 4 Beds
- 2 Baths
- 398313 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of The Maui Real Estate Team, Inc.
This lot is ready for a buyer who is looking to design and build a custom home in beautiful South Maui. Primary features include: proximity to the beach, sunset views, an...
- 396767 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Discovery Makena Realty, LLC.
Once in a while the perfect beach house comes to market. With 60 lineal feet of ocean frontage, this architectural mid century modern gem has been renovated to high desi...
- 2 Beds
- 2 Baths
- 398613 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Compass.
Welcome to 'Malolo Hale', a captivating luxury estate nestled on over 1.25 acres in the coveted Launiupoko neighborhood. This remarkable property presents awe-inspiring o...
- 4 Beds
- 4.5 Baths
- 398886 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Compass.
Discover a complete reimagination of the Maui living experience. Well-conceived and intentional. Carefully curated. Every element of construction precision crafted. The b...
- 2 Beds
- 3 Baths
- 395943 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of The Maui Real Estate Team, Inc.
This is a magnificent, one of a kind property with stunning bi-coastal and North Shore views, all usable land, and total privacy. The central location is minutes from Mak...
- 390375 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Haiku Properties.
Sometimes less really is more. Enjoy a simpler life in this deluxe oceanfront cottage with detached garage/office on 2 all usable acres. You won't find anything like th...
- 2 Beds
- 1.5 Baths
- 398786 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Hawaii Life (PA).
"Beautifully unique" are the first words that come to mind for this oceanfront home in Napili. You walk in the front door and are immediately drawn into the spectacular o...
- 2 Beds
- 2 Baths
- 398346 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Keller Williams Realty Maui-L.
OMG!! I want this house. Once you get past the jaw dropping panoramic views you can't help but appreciate the 2017 top to bottom remodel, nothing was spared. All new Wolf...
- 4 Beds
- 4 Baths
- 398823 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Hawaii Life (W).
100 Hawane Loop in Mahana Estates is unrivaled setting a new standard of Modern Hawaiian Luxury. Perfectly located on the premium Lot 1, a 1.3-acre estate with spectacula...
- 4 Beds
- 4.5 Baths
- 397358 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Keller Williams Realty Maui-L.
This pastoral upper Kula estate was once the home and sanctuary of Princess Abigail Kapi'olani Kawananakoa and Senator Harry Field for many years. This private estate was...
- 5 Beds
- 4.5 Baths
- 398904 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Compass.
OPPORTUNITY: 14 ACRE LAND PARCEL for DEVELOPMENT! In the heart of South Kihei, Alahele Maui has so much to offer. Off South Kihei Road and close to surf, snorkeling, The ...
- 397329 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Maui Realty Connections.
Located in highly desirable Wailea Golf Vistas, this luxurious 4-bed, 4.5-bath home offers front row views of the lush greens of Wailea Blue Golf Course and breathtaking ...
- 4 Beds
- 4.5 Baths
- 398445 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Hawaii Life (W).
Revel in luxury from an expansive and private oceanfront condo with the best amenities in its class. The spacious, elegant, and bright two-story residence offers the larg...
- 3 Beds
- 4 Baths
- 397280 MLS
- Wailea Point I Ii Iii Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Coldwell Banker Island Prop(S).
Exclusive beachfront property with a luxurious custom Hawaiian designed house and cottage. Permitted and ready to be built by Maui's top developer. The elegant contempora...
- 5 Beds
- 5.5 Baths
- 396809 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of REMAX Resort Realty.
PANORAMIC OCEAN VIEWS! Wailea Point is one of Maui's premier, luxury oceanfront communities nestled between two sandy beaches in the heart of Wailea. Neighboring properti...
- 3 Beds
- 4 Baths
- 397254 MLS
- Wailea Point I Ii Iii Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Hawaiian Style Realty LLC.
Flexible mixed-use zoning allows for a wide array of uses including light industrial, retail, professional and medical offices, restaurants, recreation centers, financial...
- 398610 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Commercial Prop of Maui LLC.
Rare opportunity to own one or two contiguous beachfront homes on one of South Maui's favorite beaches. Consolidation of the lots located at 1606 and 1598 Halama Street w...
- 4 Beds
- 2 Baths
- 398461 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Coldwell Banker Island Prop-KP.
Rare opportunity to own one or two contiguous beachfront homes on one of South Maui's favorite beaches. Consolidation of the lots located at 1598 and 1606 Halama Street w...
- 3 Beds
- 3 Baths
- 398459 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Coldwell Banker Island Prop-KP.
Being offered for the first time ever by the original occupants, 24 Coconut Grove represents a rare opportunity on Maui to own a pre-eminent luxury beachfront condominium...
- 3 Beds
- 3.5 Baths
- 397442 MLS
- Coconut Grove Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Compass.
Located at the end of a quiet cul-de-sac in the double-gated Lanikeha neighborhood in the Ka'anapali Golf Estates, 88 Keahilele Place is a testament to luxury, with best-...
- 4 Beds
- 3.5 Baths
- 397803 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Welcome Hawaii Properties.
This private ocean view estate is situated on approximately a half-acre in one of Kapalua’s most popular neighborhoods, Pineapple Hill. Remodeled in 2018 with a contempo...
- 4 Beds
- 4.5 Baths
- 398466 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Island Sotheby's Int'l Rlty(L).
This luxurious three bedroom home is located in one of Maui’s most coveted destinations, Pineapple Hill, and boasts high-end finishes and exquisite upgrades throughout. A...
- 3 Beds
- 3.5 Baths
- 398983 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Island Sotheby's Int'l Rlty(L).
Location, location, location! Epic ocean views and one of the finest villas in the community make Ho'olei 63-2 an exclusive and highly desired opportunity. The Maile floo...
- 3 Beds
- 3.5 Baths
- 396726 MLS
- Hoolei Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Coldwell Banker Island Prop(S).
Check the boxes! Private location within the Kaanapali Coffee Farms gated community, open spaces, acreage, quality construction, premier lot with big-time views, high q...
- 5 Beds
- 5 Baths
- 398416 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Island Sotheby's Int'l Rlty(L).
5171 Makena Road is lot #7 of Papaanui Makena, located above the historic site known as Makena Landing. The finished floor elevation of a possible home reveals unobstruct...
- 398396 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Coldwell Banker Island Prop(S).
Living in Kaanapali does not get better then living in this highly upgraded property. Located in a very desirable inter courtyard location, this 2 bedroom 2 bath with Den...
- 2 Beds
- 2 Baths
- 399014 MLS
- Kaanapali Alii Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Keller Williams Realty Maui-L.
Wailea Beach Villas 204 is one of the most advantageous units of this luxurious complex and is located in the penthouse building. Current owners have done a remarkable re...
- 2 Beds
- 2 Baths
- 396969 MLS
- Wailea Beach Villas Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Coldwell Banker Island Prop(S).
This large, beautiful estate in Launiupoko has spectacular open ocean, mountain and outer island views as well as privacy. Watch whales jumping and boats navigating Laha...
- 5 Beds
- 6.5 Baths
- 396535 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Realty ONE Group Pacifica.
51 Oka Kope Street is an exceptional custom home situated in the highly sought-after gated enclave of Kaanapali Coffee Farms. Completed with meticulous attention to detai...
- 4 Beds
- 3.5 Baths
- 399009 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Welcome Hawaii Properties.
Rare opportunity to build your Maui dream estate on one of Makena’s last undeveloped, multigenerational, spacious, family-owned lots. Tucked between white sand Maluaka Be...
- 398112 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Compass.
This iconic building at one time was the business and home of the Kam family, who ran the Hop Wo Store. The building was an art gallery for many years and most recently a...
- 390340 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Commercial Prop of Maui LLC.
Stunning custom island home located in Kapalua's most coveted neighborhood, Pineapple Hill. This luxurious home is set up for indoor/outdoor island living with pocket sli...
- 4 Beds
- 4.5 Baths
- 398491 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Compass.
The epitome of Wailea luxury! Unobstructed white water views and year round sunsets greet you at this 2,394 square foot Wailea Point treasure. Three outdoor lanais pro...
- 3 Beds
- 3 Baths
- 396348 MLS
- Wailea Point I Ii Iii Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Compass.
Welcome to your own piece of paradise in Maui's beautiful Kula district! This exclusive, gated property offers breathtaking bicoastal views from every angle. The main ho...
- 4 Beds
- 4 Baths
- 398979 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Coldwell Banker Island Prop-Ku.
This 4-bedroom, 4.5-bathroom two-story home features elevated ceiling heights, an open and airy floor plan of approximately ~4,537 square feet of interior space sitting o...
- 4 Beds
- 4.5 Baths
- 397506 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Polaris Pacific.
Single Level Living & Molokini Views! Heleuma Place is quiet and private, a single street on the southern edge of Wailea Kialoa with its own private gate. This residence ...
- 3 Beds
- 3 Baths
- 398832 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Hawaii Life (W).
Brand New Construction in Prestigious Lanikeha… Located within the gated community of Lanikeha, this new construction home designed by Maui Architectural Group has a fab...
- 4 Beds
- 3.5 Baths
- 396366 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Island Sotheby's Int'l Rlty(L).
We all have multiple desires. We want privacy, but we want to be close to the beach. We want intimacy, but we need space. We want proximity to restaurants and shops, but ...
- 396686 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of The Maui Real Estate Team, Inc.
Makena luxury awaits on this 1.7-acre flat lot in the prestigious One Palauea Bay gated community. With only two vacant lots left in this highly sought-after enclave of 1...
- 398845 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Island Sotheby's Int'l Rlty(W).
Welcome to Hana Gold Coast Tropical Oceanfront Estate, a once-in-a-lifetime opportunity to own a contemporary luxury home in Hana, Maui. Enjoy breathtaking views of the...
- 3 Beds
- 3.5 Baths
- 398230 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Compass.
Build your Maui dream home on a year round sandy beach located along one of South Maui's best beaches . The Halama/Kapu beach area is one of the least populated beaches ...
- 397571 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Coldwell Banker Island Prop-Ku.
Enjoy the Upcountry feel of over 4 acres of land with bicoastal ocean views, and yet only 10 minutes from the Kahului Airport. Conveniently located halfway up Omaopio roa...
- 6 Beds
- 6 Baths
- 398467 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Coldwell Banker Island Prop-Ku.
This property can be purchased at an 8% cap rate. This multi use property is located in Kula, Maui one of Maui’s most affluent cities. 3135 Lower Kula Road consists of a ...
- 396316 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Berkshire Hathaway Maui Prop-L.
Exquisite living in this bright Southern exposure 2 bedroom 2 bath location that is rarely offered. Nicely upgraded and in the rental program, the views surpass all other...
- 2 Beds
- 2 Baths
- 399012 MLS
- Kaanapali Alii Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Keller Williams Realty Maui-L.
Beautiful Ka'anapali Estate with mature landscaping and forever views. This stunning 1/2 acre estate with spectacular ocean views overlooking the 10th fairway of Ka'ana...
- 5 Beds
- 5.5 Baths
- 398812 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Big Wave Realty LLC.
Perfection is in the details, and luxury is in the lifestyle. Located on the sun drenched shores of Wailea Maui, with an average of 82 degrees and shimmering turquoise wa...
- 4 Beds
- 4 Baths
- 397558 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Keller Williams Realty Maui-Ki.
Enjoy breathtaking unobstructed ocean, outer island, and sunset views from this extra-large, elegantly renovated, two-bedroom, two-bath Makena Surf condo! This 1,600 squ...
- 2 Beds
- 2 Baths
- 398293 MLS
- Makena Surf Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Hawaii Life (W).
Fabulous custom Single level home in Pineapple Hill Phase II. Lots of off street parking and elegant porte cochere for your convenience. The views from the entry to the g...
- 3 Beds
- 3.5 Baths
- 397856 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Keller Williams Realty Maui-L.
Incomparable and casually elegant, this stylish and spacious single-level rare gem enjoys pleasing ocean and golf course views. Located in The Ironwoods, an exclusive gat...
- 2 Beds
- 3 Baths
- 397779 MLS
- Kapalua Ironwoods Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Coldwell Banker Island Prop-KP.
Paradise found! 1st time on the market by the original owner and sellers are open to all reasonable offers. What will you offer? The hidden gem is ready to sell, ...
- 2 Beds
- 2 Baths
- 398661 MLS
- Kaanapali Alii Bldg.
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Maui Paradise Properties LLC.
Excellent opportunity to own brand new construction at Lanikeha, Kaanapali's newest residential community. Check out the virtual tour: https://www.dropbox.com/s/un5axl01...
- 5 Beds
- 3.5 Baths
- 398633 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Lowson & Associates.
Modern, luxurious, new construction on the Ka'anapali hillside in the gated community of Lanikeha! This 2-story, 4-bedroom home features 4 full ensuite bathrooms as well ...
- 4 Beds
- 4 Baths
- 398565 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Coldwell Banker Island Prop-KP.
Did you know there is an iconic home in Kula designed by world-renowned Italian modern Architect and Designer, Ettore Sottsass, who is now considered the most influential...
- 3 Beds
- 2.5 Baths
- 397776 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Keller Williams Realty Maui-L.
Contemporary luxury with today's plantation-style design, built to enjoy panoramic ocean and sunset views, Haleakala and the West Maui Mountains. This 3-bedroom, 3.5-bat...
- 3 Beds
- 3.5 Baths
- 397382 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Hawaii Life (W).
Heavenly Maui Hideaway completely remodeled 2018-2023. This private, lushly landscaped Launiupoko single level main house on 3.57 acres features panoramic blue ocean view...
- 2 Beds
- 2.5 Baths
- 398998 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Hawaii Life (W).
Located in a privileged setting within the Ka'anapali Golf Estate's double-gated Summit community, 183 Welau Way is a 3-Bedroom, 3.5 Bath, 3,401 Sq. Ft. home offering lux...
- 3 Beds
- 3.5 Baths
- 398211 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Welcome Hawaii Properties.
Welcome to SOLITUDE in Haiku! Once upon an ocean breeze along the north shore of Maui there was a luxurious resort style estate with over an acre of lush land and more th...
- 5 Beds
- 4 Baths
- 398030 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Keller Williams Realty Maui-Ka.
Live the Life you’ve earned in this amazing Wailea dream home with incredible ocean and outer island views. This executive residence was beautifully updated throughout in...
- 3 Beds
- 3.5 Baths
- 398687 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Hawaii Life (W).
Just stunning!! Magnificent Ocean views from practically every room in the house. 21 E Mahi Pua Place offers a unique floor plan with two master suites in the main home a...
- 3 Beds
- 4.5 Baths
- 398052 MLS
- ACTIVE Status
- Fee Simple Tenure
Listing courtesy of Keller Williams Realty Maui-L.