MCC §3.48.445
How partial property tax exemptions are applied
Read the official text at library.municode.com ↗This rule says how a property tax exemption is split between buildings and land. Unless a different rule applies, the exemption first reduces the value of the buildings, and any leftover amount then reduces the value of the land.
homeowners
The ordinance, as written (Maui County) — Assignment of partial exemptions
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.
Unless otherwise specifically provided, allowable exemptions shall be applied first
to the value of the buildings on the land and the remainder of the unused exemption
if any, to the value of the land.
(Ord. 1076 § 3 (part), 1980: prior code § 6-1.70)
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.