MCC §3.48.180
Property tax base and rate
Read the official text at library.municode.com ↗This section sets the basic property tax rule: all real property is taxed on its full fair market value, unless exempt or taxed differently. The tax rate is set elsewhere. It also says an assessment can only be changed through a legal appeal.
businesseshomeownerslandlords
The ordinance, as written (Maui County) — Tax base and rate
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.
Except as exempted or otherwise taxed, all real property shall be subject to a tax
upon one hundred percent of its fair market value determined in the manner provided
by ordinance, at such rate as shall be determined in the manner provided in sections
3.48.560 through 3.48.590 . No taxpayer shall be deemed aggrieved by an assessment, nor shall an assessment
be lowered, except as the result of a decision on an appeal as provided by law.
(Ord. 1210 § 2, 1982: Ord. 1076 § 3 (part), 1980: prior code § 6-1.46)
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.