Title
BILL 144 (2025), EXTENDING MAUI WILDFIRES REAL PROPERTY TAX RELIEF (RPTR-9)
Description
The Committee is in receipt of Bill 144 (2025), entitled “A BILL FOR AN ORDINANCE AMENDING CHAPTER 3.48, MAUI COUNTY CODE, EXTENDING MAUI WILDFIRES REAL PROPERTY TAX RELIEF.” Bill 144’s purposes are to:
1) exempt from real property taxes through June 30, 2028, properties that were:
a) destroyed by the August 2023 Maui wildfires; or
b) located in a red or yellow reentry zone in Lahaina, as established by the County following the wildfires in its reentry map of impacted areas, or for which access was restricted to certain hours by the government, as determined by the Director of Finance as of January 1, 2024;
2) except that exempt real property will lose the exemption if sold before July 1, 2028, and the new landowner will be responsible for paying taxes from the date of the recorded sale; and
3) allow wildfire survivors to conditionally maintain their exemptions from tax year 2024 for a property where improvements were destroyed, damaged, or made inaccessible by the wildfires through December 31, 2028.
Status
The Committee may consider whether to recommend passage of Bill 144 (2025) on first reading, with or without revisions. The Committee may also consider the filing of Bill 144 (2025) and other related action.