Brief Session Description

For decades, tourism has been Maui County’s leading economic sector. Residential visitor accommodations account for over 60% of Maui’s lodging inventory and 36% of real property tax revenue. This presentation will summarize the history, legislation, tax policy, and enforcement used to classify residential visitor lodging properties for real property taxation purposes.

Presentation Category

Emerging Issues

Audience Expertise

General Interest (Appropriate for all experience levels.)

Location

201-202

Start Date

9-9-2019 10:45 AM

End Date

9-9-2019 11:45 AM

Moderator Name

Scott Teruya

Apendium Knowledge Area

Appraising Property

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Sep 9th, 10:45 AM Sep 9th, 11:45 AM

Short Term Residential Lodging in Maui

201-202

For decades, tourism has been Maui County’s leading economic sector. Residential visitor accommodations account for over 60% of Maui’s lodging inventory and 36% of real property tax revenue. This presentation will summarize the history, legislation, tax policy, and enforcement used to classify residential visitor lodging properties for real property taxation purposes.