The committee considered Bill 144 (2025), which would continue property‑tax exemptions for properties affected by the Aug. 2023 Maui wildfires through June 30, 2028. Members, staff and testifiers discussed whether the extension should be blanket, limited to parcels still uninhabitable, or targeted to parcels where rebuilding has been prevented by permitting or special restrictions.

Tom Crowley supported continuing relief for properties not yet rebuilt or still unsafe to occupy but questioned extending relief for properties already rebuilt and occupied: "If their home is rebuilt and if their business is back up by the end of this year, then their taxes should resume at the beginning of, of next year." He also asked that homeowner exemptions not be lost for owners who had an exemption before the wildfire.

Other testifiers including a speaker identifying as the Royal House of Hawaii raised separate claims about land title history; those remarks requested the county recognize historic royal patents. Michael Williams urged against extending blanket relief and noted estimated fiscal costs for continued exemptions.

Department of Finance told the committee it had concerns about continuing exemptions for parcels in the yellow zone that have become accessible or where permits have been issued. Corporation counsel said the posted bill was broad and required further legal review.

Chair Lee and members discussed narrowing criteria to exclude properties with completed rebuilding or final permit approval while continuing relief for parcels that remain destroyed or inaccessible. Member Sugimura said she would seek refinements and asked finance and counsel to work with her on targeted language. The committee deferred the bill to allow staff to produce clarified options and to obtain corporation counsel review before the committee acts again.

No final committee vote was taken.