Title
BILL 146 (2025), ON PRINCIPAL HOME EXEMPTION APPLICATION DEADLINES (RPTR-11)
Description
The Committee is in receipt of the following:
1) Bill 146 (2025), entitled "A BILL FOR AN ORDINANCE AMENDING SECTION 3.48.410, MAUI COUNTY CODE, ON THE PRINCIPAL HOME EXEMPTION'S APPLICATION DEADLINES." Bill 146's purpose is to require the tax exemption granted for real property owned and occupied only as a principal home under Section 3.48.450, Maui County Code, be allowed from the next tax payment date if a claim for the exemption is filed by December 31 for the first-half payment or by June 30 for the second-half payment; and
2) An Amendment Summary Form, dated October 31, 2025, from the Committee Chair, with a proposed CD1 version of Bill 146 (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) Removes the provision requiring the tax exemption granted for real property owned and occupied only as a principal home under Code Section 3.48.450 to be allowed from the next tax payment date;
b) Allows individuals who acquire and occupy either a newly constructed residential workforce housing unit under Code Section 2.96.060 or real property classified as short-term rental or TVR-STRH within the past five years, the ability to apply for an interim real property tax adjustment relating to the home exemption; and
c) Incorporates technical and nonsubstantive revisions.
3) An Amendment Summary Form, dated November 24, 2025, from the Committee Chair, with a proposed CD1 version of Bill 146 (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) Requires the Director of Finance, after approving a home exemption under subsection 3.48.450(C)(3), to issue an interim tax bill that applies the owner-occupied tax rate on a pro-rated basis from the date of sale through the e...
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