Title
BILL 114 (2025), ON REAL PROPERTY TAX ASSESSMENTS OF NONTAXABLE PROPERTY (RPTR-6)
Description
The Committee is in receipt of Bill 114 (2025), entitled “A BILL FOR AN ORDINANCE TO AMEND CHAPTER 3.48, MAUI COUNTY CODE, RELATING TO THE REAL PROPERTY TAX ASSESSMENT OF NONTAXABLE PROPERTY.” Bill 114’s purpose is to amend Chapter 3.48, Maui County Code to: 1) clarify that vacant land leased under Section 207 of the Hawaiian Homes Commission Act, 1920, as amended, is exempt from real property taxation, including the minimum tax; and 2) exempt improvements on real property leased under Section 207 of the Hawaiian Homes Commission Act, 1920, as amended, from real property taxation, except for the minimum tax.
Status
The Committee may consider whether to recommend passage of Bill 114 (2025) on first reading, with or without revisions. The Committee may also consider the filing of Bill 114 (2025) and other related action.
The Committee may reconvene the meeting on September 17, 2025, at 1:30 p.m., at the same meeting site and with the same in-person testimony and viewing location.