Maui County hears testimony on proposed 2025 real property tax rates; homeowners allege flawed assessments

The Maui County Council held a public hearing on Resolution 20588 FD2, the proposal to adopt real property tax rates for the County of Maui effective July 1, 2025, hearing testimony from four speakers representing homeowners, a native Hawaiian claimant group, the timeshare industry and a policy institute.

Faye Taylor, a Wailea condominium owner, said her second-floor, one-bedroom unit at Wailea’s Grand Champion Villas was assessed at $1,766,500 — about $800,000 higher than the most recent post‑Lahaina-sale she cited. "These 2025 property tax assessments defy market reality and impose an unfair burden on elderly owners such as myself," Taylor said, and added that 75% of owners at the complex are seniors and many lack the resources to pursue appeals. Taylor also said the county’s mass appraisal model "appears to ignore the economic fallout from the fire." She told the council that the 25‑day appeal window disadvantages elderly owners and that county appraisal staff had not returned her calls.

Council members asked clarifying questions. Vice Chair Sugimura suggested Taylor contact the tax office, and Member Tom Cook pressed for details on which sales and appraisals were used in the valuation. Taylor said assessors relied on a small number of prior appraisals, some from the pandemic peak, and did not include at least one January sale that occurred after the county’s cut‑off date.

Tom Crowley, who identified himself as a full‑time resident in the owner‑occupied classification, thanked the council for adjusting the commercialized residential classification and urged the county to consider longer averaging when selecting Comparable sales. "Each year the assessments look back to the previous year and only one previous year to establish the assessments," Crowley said, recommending a three‑year rolling average to reduce spikes caused by single high sales.

A testifier identifying as the Royal House of Hawaii urged the council to consult descendants of native Hawaiian heirs and said some land remains under royal patents or allodial titles from the Mahele. That speaker asked the council to "call up all the descendants" and to "follow the laws" regarding those claims. The speaker framed the remarks as a request for consultation; no legal determination or county response was recorded during the hearing.

Dave Jorgensen, a registered lobbyist representing Art of Hawaii and the timeshare industry, told the council the industry supports the proposed amendments to the rates and commended the council for balancing revenue needs and fairness across property classes.

Jonathan Helton of the Grassroot Institute of Hawaii said the institute supports the council’s floor draft, including slightly lower rates for hotels and timeshares from an earlier proposal, but cautioned that a possible economic slowdown could reduce tourism arrivals and that higher property taxes might have effects on the local economy.

No final vote on Resolution 20588 FD2 was recorded during the public hearing. The council recessed the public hearing and the meeting concluded with the council scheduling its next meeting for June 3, 2025, at 9 a.m., when further action could occur.

The record of this hearing includes direct testimony alleging assessment errors, a request from a native Hawaiian claimant group for consultation on historic land claims, expressions of support from industry representatives, and a policy comment urging caution about economic tradeoffs.