MCC §3.48.460
Home exemptions for shared land
Read the official text at library.municode.com ↗If two or more people own or lease land together and each has a home on it, each home can get its own property tax exemption if it qualifies. If one part of the shared land doesn't qualify, the other homes on the land can still get their exemptions.
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The ordinance, as written (Maui County) — Land owned or leased by two or more individuals
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.
Where two or more individuals jointly, by the entirety, or in common own or lease
land on which their homes are located, each home, if otherwise qualified for the exemption
granted by sections 3.48.450 through 3.48.465, shall receive the exemption. If a portion of land held jointly,
by the entirety, or in common by two or more individuals is not qualified to receive
an exemption, such disqualification shall not affect the eligibility for an exemption
or exemptions of the remaining portion.
(Ord. 1076 § 3 (part), 1980: prior code § 6-1.71(c))
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.