To put the property tax issue another way; 

12,000 vacation rental owners on Maui collectively pay $74.5 million in property tax.

26,013 resident homeowners collectively pay $30 million in real property tax. 

And 46 hotels, representing more than 8,000 rooms, pay $19 million in real proprty tax.

For Maui, the majority of the Real property tax burden is already carried by far fewer visitor units than residents.

An extra 1% TAT surcharge for rail is asking Maui's vistors to pay an additional $16 million per year for Oahu's rail on top of the $212 million they pay today in GET and TAT.