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.
