Maui Property Owners’ Tax Challenge Rightly Tossed, Justices Say

A proposed class action challenging Maui’s reclassification of vacation homes as rentals subject to a higher tax rate was properly dismissed, the Hawaii Supreme Court ruled Tuesday.

Christopher and Janel Lee Piezko should have challenged Maui’s increased tax assessment on their condominium at the county board of review and then at the Hawaii Tax Appeal Court, rather than taking a class action straight to circuit court, the court held.

“Plaintiffs try to dodge the exclusive jurisdiction of the TAC by arguing that they do not plead illegality or unconstitutionality of the underlying tax ordinance, and do not seek a ...