Title
BILL 171 (2025), EXTENDING MAUI WILDFIRES REAL PROPERTY TAX RELIEF (RPTR-14)
Description
The Committee is in receipt of Bill 171 (2025), entitled “A BILL FOR AN ORDINANCE AMENDING CHAPTER 3.48, MAUI COUNTY CODE, EXTENDING MAUI WILDFIRES REAL PROPERTY TAX RELIEF.” Bill 171’s purposes are to:
1) Exempt real property from Real Property Taxes for the period July 1, 2026, through June 30, 2028, if:
a) The property was located in a Lahaina reentry zone, as established by the County following the August 2023 Maui wildfires in its reentry map of impacted areas;
b) The property is within a historic district or a Special Management Area or abuts the shoreline; and
c) The property is not occupied and either:
i) cannot be occupied because of the status of public infrastructure or utilities;
ii) was completely destroyed by the August 2023 Maui wildfires and the parcel remains vacant; or
iii) was issued a building permit to repair or rebuild improvements after August 8, 2023, but has not received a final inspection approval.
2) Provide for exemptions granted under Section 3.48.230 to be lost under certain situations; and
3) Allow exemptions that were in effect for tax year 2024, where improvements were destroyed, damaged, or made inaccessible by the August 2023 Maui wildfires, to remain in effect through December 31, 2028.
Status
The Committee may consider whether to recommend passage of Bill 171 (2025) on first reading, with or without revisions. The Committee may also consider the filing of Bill 171 (2025) and other related action.