MCC §3.48.560
Definitions for Property Tax Terms
Read the official text at library.municode.com ↗This section defines two key terms used in the property tax rules: 'net taxable real property' and 'tax rate'. It explains how the taxable value of property is calculated and how the tax rate is expressed.
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The ordinance, as written (Maui County) — Definitions
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 a different meaning is clearly indicated by the context, as used in this article:
A.
"Net taxable real property" means the percentage of the fair market value of property
determined under section 3.48.180 , which the director of finance certifies as the tax base as provided by ordinance,
less exemptions as provided by ordinance, and less fifty percent of the value in dispute
for all cases in which appeals from the director's assessments are unsettled.
B.
"Tax rate" means the dollar amount of tax levied under this chapter per $1,000.00
of net taxable real property, computed to the nearest cent.
( Ord. No. 5016 , § 1, 2019; Ord. 1076 § 3 (part), 1980: prior code § 6-1.90(a))
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.