The following testimony was submitted by the Grassroot Institute of Hawaii for consideration by the Maui County Council on Oct. 11, 2024.
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Oct. 11, 2024, 9 a.m.
Council Chamber, Kalana O Maui Building
To: Maui County Council
Alice Lee, Chair
Yuki Lei Sugimura, Vice-Chair
From: Jonathan Helton, Policy Researcher
Grassroot Institute of Hawaii
RE: BILL 115 — RELATING TO THE DEADLINE FOR FILING CLAIMS FOR REAL PROPERTY TAX EXEMPTIONS
Aloha Chair Lee, Vice-Chair Sugimura and other members of the Council,
The Grassroot Institute of Hawaii supports Bill 115 (2024), which would extend the deadline for property owners renting to residents displaced by the 2023 wildfires to apply for home exemptions or long-term rental exemptions.
The current deadline to file for a property tax exemption in Maui County is typically December 31 of each year. Bill 115 (2024) would extend the deadline to May 31, 2025, for tax year 2026, which begins on July 1, 2025.
For tax year 2025, 520 property owners renting to displaced residents claimed these exemptions.[1]
Extending the filing deadline would provide these property owners a degree of flexibility that recognizes the constantly changing recovery and rebuilding process.
Thank you for the opportunity to testify.
Jonathan Helton
Policy Researcher
Grassroot Institute of Hawaii
[1] “Number and Amount of Exemption by Type And County for Tax Year 2024-2025,” Technical Branch, Real Property Assessment Division, Honolulu Department of Budget and Fiscal Services, August 2024.
