How long property tax exemptions last and wildfire rules

A. Except for child care facilities exemptions under section 3.48.558 , a claim for exemption once allowed shall have continuing effect until: 1. The exemption is disallowed; 2. The assessor voids the claim after first giving notice, either to the claimant or to all claimants in the manner provided for by ordinance, that the claim or claims on file will be voided on a certain date, not less than thirty days after the notice; 3. The five-year period for exemption, as allowed in section 3.48.500 , expires; or 4. The claimant makes the report required by section 3.48.425 . B. Exemptions that were in effect for tax year 2024, where improvements were destroyed, damaged, or made inaccessible by the August 2023 Maui wildfires, must remain in effect through December 31, 2026, under the following circumstances: 1. The parcel does not sell in an arm's length transaction. 2. The applicant for an exemption under section 3.48.450 does not apply for another exemption on any principal home. 3. The applicant for an exemption under section 3.48.475 does not apply for another exemption for a home, as defined in that section. 4. The parcel qualified for the exemption between January 1, 2023, and August 8, 2023. 5. The exemption is not subject to disallowance under section 3.48.430 ; except that a qualifying exemption under section 3.48.450 or 3.48.475 is transferable to another property in the County that is acquired by a deed recorded before January 1, 2025, for the 2025 tax year only, if the applicant makes a request for the transfer by December 31, 2024. ( Ord. No. 5728 , § 2, 2024; Ord. No. 5664 , § 2, 2024; Ord. No. 5582 , § 3, 2023; Ord. No. 3668, § 1, 2009; Ord. 1076 § 3 (part), 1980: prior code § 6-1.68(b))