MCC §3.48.630
How the board decides property tax appeals
Read the official text at library.municode.com ↗The board must decide each appeal based on the evidence presented, and it must treat the county's original assessment as correct unless proven wrong. It can compare your property to similar ones. After deciding, the board must send you a written copy of its decision.
courtslandowners
The ordinance, as written (Maui County) — Board of review—Decision
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.
The board shall base its decision on the evidence before it, and, as provided in section
3.48.065 , the assessment made by the director shall be deemed prima facie correct. Assessments
for the same year upon other similar property situated in the County shall be received
in evidence upon the hearing. In increasing or lowering any real property assessment,
the board shall be governed by this chapter. The board shall file with the director
its decision in writing on each appeal decided by it, and a certified copy thereof
shall be furnished by the director forthwith to the taxpayer concerned by delivery
thereof to him, or by mailing the copy addressed to his last known place of residence
or business.
(Ord. 1076 § 3 (part), 1980: prior code § 6-1.97(c))
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.