MCC §3.48.330
Tax break for unusable farmland
Read the official text at library.municode.com ↗If you farm land in an agricultural district, the part of your land that cannot be farmed may get a tax break. The tax on that unusable part is put off until the land is converted to another use. This applies whether or not you have a special agricultural dedication.
landowners
The ordinance, as written (Maui County) — Unusable or unsuitable land for agricultural use
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.
Where lands located within agricultural districts are put to agricultural uses, the
tax upon any portion of the lands that is not usable or suitable for any agricultural
use, whether dedicated in accordance with section 3.48.350 or not, may be deferred and payable upon conversion as provided under sections 3.48.290 through 3.48.340 .
( Ord. No. 5020 , § 1, 2019; Ord. 1076 § 3 (part), 1980: prior code § 6-1.54(f)(4))
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.