MCC §3.48.345
Water tanks exempt from property tax
Read the official text at library.municode.com ↗This section says certain water tanks are not counted when figuring property taxes. It covers tanks a government agency requires for water service, and tanks a homeowner uses only for their own home water. The tank must be on taxable property.
homeownerslandowners
The ordinance, as written (Maui County) — Water tanks
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.
Any provision to the contrary notwithstanding, any tank or other storage receptacle
required by any government agency to be constructed or installed on any taxable real
property before water for home and farm use is supplied; and any other water tank,
owned and used by a real property taxpayer for storing water solely for the taxpayer's
own domestic use, will be exempted in determining and assessing the value of the taxable
real property.
( Ord. No. 5020 , § 1, 2019; Ord. 1076 § 3 (part), 1980: prior code § 6-1.54)
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.