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The Special Committee on Real Property Tax Reform reviews proposals to restructure Maui County's property tax system. It considers changes to tax classifications, rate structures, exemption thresholds, and assessment practices — particularly as they relate to housing affordability, agricultural land preservation, and the distribution of tax burden between residents, commercial properties, and visitor accommodations.

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Property taxes are Maui County's largest revenue source and directly affect housing costs for homeowners and renters alike. Reforms considered by this committee can shift who pays more or less in taxes and whether the system encourages or discourages affordable housing, agriculture, and local ownership.

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