MCC §3.48.540
Tax rules for U.S.-leased property under the National Housing Act
Read the official text at library.municode.com ↗This section says that property owned by the U.S. government and leased under a specific federal housing law is generally not taxed. But if the renter uses part of the property for business, like shops or restaurants, that part is taxed based on the renter's interest. The renter must pay that tax.
tenants
The ordinance, as written (Maui County) — Property of the United States leased under the National Housing Act
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.
Real property belonging to the United States leased pursuant to Title VIII of the
National Housing Act, as amended or supplemented from time to time:
A.
Shall not be taxed under this chapter upon the lessee's interest or any other interest
therein, except as provided in subsection B of this section;
B.
Shall be taxed under this chapter to the extent of and measured by the value of the
lessee's interest in any portion of the real property, including land and appurtenances
thereof and the buildings and other improvements erected on or affixed on the same,
used for, or in connection with, or consisting in, shops, restaurants, cleaning establishments,
taxistands, insurance offices, or other business or commercial facilities. The tax
shall be assessed to and collected from the lessee. The assessment of such property
shall not impair, and shall be so made as to not impair, any right, title, lien, or
interest of the United States.
(Ord. 1076 § 3 (part), 1980: prior code § 6-1.86)
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.