Title
BILL 142 (2025), ON THE HOME EXEMPTION AND LONG-TERM RENTAL EXEMPTION FROM REAL PROPERTY TAX (RPTR-7)
Description
The Committee is in receipt of the following:
1) Bill 142 (2025), entitled “A BILL FOR AN ORDINANCE AMENDING CHAPTER 3.48, MAUI COUNTY CODE, ON THE HOME EXEMPTION AND LONG-TERM RENTAL EXEMPTION FROM REAL PROPERTY TAX.” Bill 142’s purposes are to:
a) Help taxpayers manage their Real Property Tax liability by adjusting the filing deadlines for the Home Exemption and the Long-Term Rental Exemption to allow claimants who file on or before December 31 or June 30 to receive their entitled exemption on their next tax payment; and
b) Expand the qualifications for the Home Exemption to long-term County residents who have purchased real property for residential use after it had been used for transient accommodations in recent years.
2) An Amendment Summary Form, dated February 25, 2026, from Councilmember Tamara Paltin, with a proposed CD1 version of Bill 142 (2025), entitled “A BILL FOR AN ORDINANCE AMENDING CHAPTER 3.48, MAUI COUNTY CODE, ON THE HOME EXEMPTION FROM REAL PROPERTY TAX.” The proposed CD1 version:
a) Deletes the proposed authorization for Long-Term Rental Exemption claimants to receive the exemption on their next tax payment;
b) Adjusts deed recordation requirements for the Home Exemption to account for claimants potentially receiving the exemption on their next tax payment;
c) Amends Subsection 3.48.450(A) to authorize claimants under Code Sections 3.48.450 through 3.48.460 to receive their entitled exemption if they file a claim by December 31 for the first-half payment or by June 30 for the second-half payment; and
d) Incorporates technical and nonsubstantive revisions.
Status
The Committee may consider whether to recommend passage of Bill 142 (2025) on first reading, with or without revisions. The Committee may also consider the filing of Bill 142 (2025) and other related action.