MCC §3.48.100
How your tax return affects property appraisals
Read the official text at library.municode.com ↗The tax director must consider the returns you file when appraising your property for taxes. Your opinion of your property's value is not final, but it can be used as evidence in a later government taking (condemnation) case. You can challenge an assessment if it's not uniform or equal to others.
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The ordinance, as written (Maui County) — Consideration in making appraisals
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.
Returns made under sections 3.48.090 through 3.48.105 shall be taken into consideration by the director in making appraisals for assessment
purposes; the opinion of any taxpayer as to fair market value shall not be binding
upon the director but no taxpayer shall be deemed to be aggrieved by any assessment
made to his property which is based upon the opinion of value set forth in his return
unless he shows lack of uniformity or inequality as set forth in section 3.48.605 . The opinion of value shall constitute a rebuttable presumption that the fair market
value of the real property on the date of the return was not greater than the value
stated in such return in any subsequent proceeding brought to condemn the property
or any part thereof for public purposes.
(Ord. 1076 § 3 (part), 1980: prior code § 6-1.11 (part))
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.