Tag Archives: Maui Fires

Recovery Permit Center

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In order to aid those rebuilding in the Lahaina and Kula districts damaged by the fire, the County of Maui Recovery Permit Center opened its doors on Monday in Kahului. Situated at 110 Alaihi St., Suite 207, the County of Maui Service Center is open Monday through Friday from 8 a.m. to 4 p.m. Mayor Richard Bissen of Maui highlighted the center’s importance in expediting the emergency permits procedure so that people can return to their properties. There are plans to establish a satellite office at the Lahaina Gateway Center in addition to offering phone and internet assistance for completing permit applications.

View the entire article via the Maui News here.

Important Dates

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Governor Josh Green issues the following update. Survivors have until September 15, 2023, to submit an application for American Red Cross temporary emergency housing. Through 2025, FEMA will continue to offer direct leases and grants for rental assistance, providing housing stability using funding from the federal government, states, and humanitarian relief. Residents who have been harmed by the wildfires are urged to get help, and those affected continue to receive support.

Read the entire article via the Maui News here.

Lahainaluna Relocates

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Due to environmental risks from recent wildfires, Lahainaluna Principal Richard Carosso intends to temporarily transfer pupils to Kulanihako’i High School in Kihei on September 14. Carosso acknowledged the difficulties of the situation and underlined the importance of delivering in-person instruction and bringing pupils back on track in his remarks to parents, instructors, and students. Aiming to reopen West Maui schools after fall break while investigating other educational choices, resolving communication issues with parents, and considering potential temporary locations, DOE officials addressed concerns during community gatherings.

Taxpayers Affected by Wildfires

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The following information is per Julie Bratton. She is a 1031 Exchange Specialist with Old Republic Exchange Company.

The IRS has issued Tax Relief Notice HI-2023-05 which permits the extension of some tax-related deadlines.

Certain Taxpayers affected by wildfires in parts of Hawaii may be eligible for extensions related to their 45-day and 180-day 1031 exchange deadlines.

Under these Notices, taxpayers affected by wildfires in the counties of Maui and Hawaii may qualify for extensions of certain tax deadlines until February 15, 2024.

Depending upon the circumstances, taxpayers conducting a tax deferred 1031 exchange may have two different options for extension of their deadlines:

  1. Affected Taxpayers ONLY (Section 6):

*an “affected taxpayer” – i.e. lives in the federally declared disaster area or has a principal place of business is in the disaster area;

* 45-day and 180-day deadlines that fall on or after the disaster date may be extended until February 15, 2024

OR

  1. Affected Taxpayers & Other Taxpayers (Section 17):

* IF the relinquished property was transferred on or before the applicable disaster date; then 45-day and 180-day deadlines may be extended 120 days or until February 15, 2024, whichever is later;

*This provision applies to “affected taxpayers” or those who are NOT an “affected taxpayer” but have difficulty meeting the 45-day identification deadline and the 180-day exchange period deadline due to the federally declared disaster. See Revenue Procedure 2018-58, Section 17.

See Revenue Procedure 2018-58, Sections 6 and 17 and check for updates to the scope of the disaster area and the Notices:

https://www.irs.gov/newsroom/tax-relief-in-disaster-situations