Title
BILL 113 (2025), ON THE DEADLINE FOR FILING CLAIMS FOR REAL PROPERTY TAX EXEMPTIONS AND STANDARDS FOR VALUATION (RPTR-5)
Description
The Committee is in receipt of Bill 113 (2025), entitled “A BILL FOR AN ORDINANCE AMENDING SECTIONS 3.48.410 AND 3.48.450, MAUI COUNTY CODE, RELATING TO THE DEADLINE FOR FILING CLAIMS FOR REAL PROPERTY TAX EXEMPTIONS AND STANDARDS FOR VALUATION.” Bill 113’s purposes are to: 1) amend Section 3.48.410, Maui County Code, to allow property owners who do not file for the home exemption or the long-term rental exemption by the December 31 deadline, to file for a partial exemption by September 30 of the tax year, subject to a late filing penalty; and 2) amend Section 3.48.450, Maui County Code, to clarify the home exemption’s January 1 effective date.
Status
The Committee may consider whether to recommend passage of Bill 113 (2025) on first reading, with or without revisions. The Committee may also consider the filing of Bill 113 (2025) and other related action.