This workshop was presented at the 2019 IAAO Annual Conference in Niagara Falls.
Abstract:
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.