Do gardens for personal use "count" as agricultural use assessment?
No, (In accordance with the "Rules and Regulations of the Director of Finance relating to the assessment of agricultural lands and the imposition of the deferred tax under section 3.48.325, Maui County Code" adopted in September 1981), the term "agricultural use" shall mean lands actually put to agricultural use adhering to acceptable standards to produce crop, specific livestock including ranching use. Actually put to agricultural use shall deemed to be when crops are actually in cultivation, and farm management efforts such as weed or pruning control, plowing, including housing, fencing and water facilities for livestock and pasturing of animals are clearly evident. It does not include nor apply to areas used primarily as yard space, setbacks, or open landscape associated with residential use planted with fruit and ornamental trees, flowers, and vegetables primarily for home use.

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1. How to Contact Us
2. How can I get an agriculture use assessment?
3. I farm my land or I have agriculture land. Why am I not assessed as agriculture?
4. If a person loses his agriculture use assessment, will that affect his zoning?
5. Could a person conceivably be required to pay back taxes now or in the future as a result of this re-classification?
6. Do gardens for personal use "count" as agricultural use assessment?
7. What if someone has a large property and is growing flowers commercially in a greenhouse on a small section of his property. Would the unused portions of land be reclassified?
8. What if someone owns property and rents or leases it to another person who is engaging in active agriculture?
9. Why do I need to provide a plot plan?
10. Does the plot plan need to be to scale?
11. Do I need to submit pictures?
12. Will someone be coming to inspect?
13. How much area must I need to qualify?
14. When are the applications due?
15. If I no longer use my property for agriculture, will I lose my agriculture exemption?
16. Do I need a fence for pasture use?
17. What if I don't submit my form?
18. I turned in my farm plan with the building permit application. Why doesn't my property have agriculture use assessment?
19. I own agriculture land. Why is it classified hotel/resort? Apartment?
20. Why do I have to call your office for the market value of my agricultural property when I receive an agricultural use or dedicated assessment? Why isn't it on the assessment notice?
21. Why am I classed "homeowner" when I live on agricultural land?