MCC §3.48.185
When property is assessed and taxes are set
Read the official text at library.municode.com ↗This section defines the tax year and sets the assessment date. Property is assessed and taxes are set on January 1st before the tax year starts. The tax year runs from July 1st to June 30th.
homeownerslandowners
The ordinance, as written (Maui County) — Time of assessment and levy
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 real property tax purposes, "tax year" means the fiscal year beginning July 1st
of each calendar year and ending June 30th of the following calendar year. Real property
shall be assessed, and taxes shall be levied thereon, as of January 1st preceding
each tax year upon the basis of valuations determined in the manner and at the time
provided in this chapter.
(Ord. 1076 § 3 (part): prior code § 6-1.47)
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.