Start Date
12-12-2024 8:15 AM
End Date
12-12-2024 9:15 AM
Description
The form of interval ownership in real property subject to timeshare plans has historically presented unique circumstances and challenges to Maui County's Real Property Assessment Division in the appraisal, assessment, and administration of property tax appeals. This presentation will examine Maui County's assessments of three condominium timeshare resorts, the tax appeals filed by the timeshare associations, and the ten (10) year history of litigation in Hawai´i’s Circuit Court and Tax Appeal Court, that culminated this year in a final decision from the Supreme Court of Hawai´i in Maui County’s favor. The topics covered will include: 1) The condominiumization of land and buildings subject to a statutory timeshare plan, 2) Maui County's Real Property Assessment Division's mass appraisal and assessment of the multi-story buildings and multi-unit condominium parcels, 3) The timeshare associations' tax appeals filed with Maui County's Board of Review, 4) Maui County's procedure for retroactive assessments of omitted property, 5) The exclusive subject matter jurisdiction of Hawai´i’s Tax Appeal Court, 6) The constitutional authority of Hawai´i’s several municipalities over the real property tax function, and 7) The timeshare associations’ challenges to the constitutionality and legality of Maui County’s classification and assignment of real property for purposes of assessment and taxation.
Recommended Citation
Bilberry, Brian Esq. and Martin, Marcy, "Maui County’s timeshare real property appraisal, assessment, tax, and ten-year litigation history (2013 -2024)" (2024). IAAO Annual Legal Seminar. 1.
https://researchexchange.iaao.org/legal/legal24/sessions/1
Maui County’s timeshare real property appraisal, assessment, tax, and ten-year litigation history (2013 -2024)
The form of interval ownership in real property subject to timeshare plans has historically presented unique circumstances and challenges to Maui County's Real Property Assessment Division in the appraisal, assessment, and administration of property tax appeals. This presentation will examine Maui County's assessments of three condominium timeshare resorts, the tax appeals filed by the timeshare associations, and the ten (10) year history of litigation in Hawai´i’s Circuit Court and Tax Appeal Court, that culminated this year in a final decision from the Supreme Court of Hawai´i in Maui County’s favor. The topics covered will include: 1) The condominiumization of land and buildings subject to a statutory timeshare plan, 2) Maui County's Real Property Assessment Division's mass appraisal and assessment of the multi-story buildings and multi-unit condominium parcels, 3) The timeshare associations' tax appeals filed with Maui County's Board of Review, 4) Maui County's procedure for retroactive assessments of omitted property, 5) The exclusive subject matter jurisdiction of Hawai´i’s Tax Appeal Court, 6) The constitutional authority of Hawai´i’s several municipalities over the real property tax function, and 7) The timeshare associations’ challenges to the constitutionality and legality of Maui County’s classification and assignment of real property for purposes of assessment and taxation.