MCC §3.48.555
Other property tax exemptions that stay in effect
Read the official text at library.municode.com ↗This section keeps certain property tax exemptions that were created by state law before November 7, 1978. It also says that land leased for homesteads under the Hawaiian Homes Commission Act is exempt from property taxes, even if the usual seven-year limit would apply.
homeownerslandowners
The ordinance, as written (Maui County) — Other 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.
Exemptions from real property taxes as set forth in chapters 53, 154, 183, 186, 234,
239 and 514 of the Hawaiʻi Revised Statutes, and in section 208 of the Hawaiian Homes
Commission Act, 1920, and which were enacted prior to November 7, 1978, shall remain
in effect and be recognized by this County in its administration of the real property
tax system; provided, that real property leased under homestead and not general leases
pursuant to the authority granted the department of Hawaiian home lands by section
207 of the Hawaiian Homes Commission Act, 1920, shall be exempt from real property
taxes, the seven-year limitation on the exemption afforded by section 208 of the Hawaiian
Homes Commission Act, 1920, notwithstanding.
(Ord. 2095 § 1, 1992: Ord. 1076 § 3 (part), 1980: prior code § 6-1.89)
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.