MCC §2.97.130

Real property tax treatment

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This section says that during the deed-restricted period, rental projects built under this chapter count as low and moderate income housing for a specific tax rule. It also lets the developer choose to dedicate the property for tax purposes during construction, if approved.

developerslandlords

The ordinance, as written (Maui County) — Real property tax treatment

A copy, taken August 21, 2026. The version published by Maui County is the one that governs, and it may have changed since. Check it before relying on anything here.

During the deed restricted period, rental projects developed under this chapter shall be considered low and moderate income housing for the purposes of section 3.48.545 of this code. Upon approval of the fast track housing project, the developer may dedicate the property for real property tax purposes during the construction period pursuant to section 3.48.366 of this code. ( Ord. No. 4941 , § 1, 2018)

Read the official text at library.municode.com ↗as published Nov 21, 2025our copy taken Aug 21, 2026

Published by the County of Maui through Municode.

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.