MCC §3.48.430
When the county can take away a property tax exemption
Read the official text at library.municode.com ↗The tax assessor can cancel a property tax exemption for a past year if they think it shouldn't have been allowed. They have up to five years to do this. If they act late, they must record a certificate to make the tax a lien on the property.
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The ordinance, as written (Maui County) — Disallowance—certificate
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.
If the assessor is of the view that, for any tax year, the exemption should not be
allowed, in whole or in part, they may at any time within five years of January 1
of that year disallow the exemption for that year, in whole or in part, and may add
to the assessment list for that year the amount of value involved, in the manner provided
for by ordinance for the assessment of omitted property; provided, that if an assessment
or addition under this section is made after April 9 preceding the tax year, the taxes
on the amount of value involved in the assessment or addition so made must be made
a lien as provided for by ordinance by recording a certificate setting forth the amount
of tax involved, penalties, and interest.
( Ord. No. 5159 , § 4, 2020; Ord. 1076 § 3 (part), 1980: prior code § 6-1.68(e))
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.