MCC §3.48.205
Property tax when land is reclassified during a long lease
Read the official text at library.municode.com ↗If a property is leased for 15 years or more and the county changes its tax classification to a higher use without the tenant asking for it, the owner must pay extra property tax. The owner cannot pass this tax on to the tenant. The extra tax is the difference between the tax on the new value and the tax on the old value.
landownerstenants
The ordinance, as written (Maui County) — Imposition of tax-Reclassification of 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.
A.
A portion of real property taxes shall be imposed upon and paid by the owner or owners
thereof when:
1.
The property of the owner has been leased for a term of fifteen years or more; and
2.
The classification of the property has been changed to a classification of a higher
use during the life of the lease; and
3.
The classification to a higher use has occurred without the lessee, who occupies the
property, petitioning for such higher classification.
B.
Taxes which are imposed upon the owners of property under this section shall be paid
by the owner of such property without being transferred to the lessee who occupies
the property, and such tax shall be the difference between the assessed valuation
of the property after the classification change times the applicable tax rate less
the assessed valuation of the property as it existed prior to the classification change
times the applicable tax rate.
(Ord. 1076 § 3 (part), 1980: prior code § 6-1.49)
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.