MCC §3.48.561

Property tax rate tiers and value ranges

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This section allows the county to set property taxes in three tiers, with higher tax rates for higher property values. The specific rates and value ranges are decided each year in the budget. It applies to all real property classifications.

businessescondominium ownershomeownerslandowners

The ordinance, as written (Maui County) — Tax rate tiers

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. Classifications are established in section 3.48.305 . B. To establish progressive property taxes and notwithstanding any provisions to the contrary, three equivalent or ascending tiers of tax rates for any real property classification may be established. The tiered rates apply to three corresponding ascending or equal ranges of property values. The rates, tiers, and value ranges are set forth in the annual budget. Any reference to "tiers" in this chapter incorporates value ranges. ( Ord. No. 5583 , § 3, 2023; Ord. No. 5224 , § 1, 2021; Ord. No. 5016 , § 1, 2019)

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.