MCC §3.48.175
How fully tax-exempt properties are assessed
Read the official text at library.municode.com ↗This section says that even if a property is completely exempt from property tax, it still gets an assessed value equal to the minimum property tax amount, unless it falls into one of three exceptions. The exceptions are certain Hawaiian home leases, taro farms that would owe less than the minimum, and kuleana land that has an exemption.
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The ordinance, as written (Maui County) — Assessment of nontaxable property
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.
For purposes of accountability, each parcel of real property which is completely exempt
from taxation shall be assessed an amount equal to the minimum real property tax as
provided for in section 3.48.590 , except: 1) Those tracts leased under section 207 of the Hawaiian Homes Commission
Act, 1920, as amended; 2) Any parcel used for farming taro where the assessed value
times the current agricultural class tax rate is less than the minimum real property
tax; and 3) Portions of real property designated as kuleana land and granted an exemption
as provided for in section 3.48.554 .
(Ord. No. 3943, § 1, 2012; Ord. No. 3702, § 1, 2009; Ord. No. 3679, § 1, 2009; Ord.
2315 § 1, 1994: Ord. 2200 § 1, 1992: Ord. 1076 § 3 (part), 1980: prior code § 6-1.67)
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.