MCC §3.48.552
Tax break for small leftover land parcels
Read the official text at library.municode.com ↗This section sets a special low property tax for small, empty parcels that are leftover from larger properties. The tax is a flat yearly amount, but the county can ask for proof that the parcel qualifies. There is also a specific deadline for filing a claim for one tax year.
landowners
The ordinance, as written (Maui County) — Remnant parcel exemption
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.
A.
A remnant parcel shall be levied a real property tax of $150 per year, provided the
department of finance may require proof the property meets the definition of a remnant
parcel.
B.
For purposes of this section, "remnant parcel" means a vacant, undeveloped parcel
that is less than five thousand square feet in size with a fair market value below
$7,500.
C.
For the tax year ending June 30, 2017, the claimant shall file the claim by September
15, 2016.
( Ord. No. 4328, § 3, 2016 )
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.