MCC §3.48.355
How golf courses are valued for property tax
Read the official text at library.municode.com ↗Golf courses are taxed based on how they are actually used, not on what the land could be worth if used for something else. To figure out that value, the county looks at things like rent, development costs, sale price, and how the course affects nearby property values.
landowners
The ordinance, as written (Maui County) — Golf course assessment—basis
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.
Property operated and used as a golf course will be assessed for property tax purposes
on the basis of its actual use as a golf course rather than on the valuation based
on the highest and best use of the land.
B.
In determining the value of actual use, factors to be considered must include rental
income, cost of development, sales price, and the effect of the value of the golf
course on the value of the surrounding lands.
( Ord. No. 5020 , § 1, 2019; Ord. 1076 § 3 (part), 1980: prior code § 6-1.56)
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.