Assessment Section

     

 

Real Property Picture1.jpg Assessment

4444 Rice Street, Suite A-454 Līhu‘e, Hawai‘i 96766

Phone:(808) 241-4224 Fax:(808) 241-6252

Email:rpassessment@kauai.gov  Website:www.kauaipropertytax.com

Front Counter Hours: 8:00 am - 4:00 pm (Monday through Friday, except for Holidays)                       

RPA WEBSITE IMAGE 1    

Tax Relief

Exemptions

Title   
Description
Claim for Home Exemption Application(PDF, 2MB) Residents who claim principal residence and occupy their property for at least 271 days per Assessment Year, have a current Hawai'i driver's license or State of Hawai'i ID, and file a full-time resident State of Hawai'i income (N-11) tax return. (Ord. No. 1082, October 29, 2020). Deadline filing is September 30th. 
Additional Exemption Based on Owner-Occupant's Income/Very-Low Income Tax Credit(PDF, 1MB) An additional exemption of $120,000 & half off the refuse fee is offered for owner-occupants whose gross income is less than 80% of the Kaua'i median household income threshold. Federal & State of Hawai'i income tax returns and an approved homeowner exemption is required. Deadline filing is September 30th. ANNUAL FILING REQUIRED.
Annual Income Affidavit(PDF, 287KB) Required to be filed ANNUALLY for those seeking tax relief, related to annual gross income, used when the taxpayer is no longer required to file US Federal Income Tax, Hawaii or ANY OTHER STATE tax returns.
Disability Exemption(PDF, 750KB) Any owner who is totally disabled, blind, deaf, or veterans who are less than 80% disabled due to injuries while on duty as a member of the armed forces of the United States shall be exempt of up to $50,000. Deadline filing is September 30th.
Claim for Homes of Disabled Veteran Exemption(PDF, 561KB) A Veteran who is 80% to totally disabled due to injuries received while on duty as a member of the armed forces of the United States shall be exempt from all property tax (with the exclusion of multi-unit properties) except minimum tax of $150. Final determination will be obtained from Dept of Veterans Affairs. An approved homeowner's exemption is required. Deadline filing is September 30th.
Deployed Military Exemption Form P-9(PDF, 577KB) An individual serving in the Armed Forces of the United States at any time during Tax Year 2022 (July 01, 2022 to June 30, 2023) in a combat zone or hazardous duty area . . . Section 5A-11.28(c) Deadline filing is June 30, 2023. 
Kuleana Tax Exemption(PDF, 1MB) Tax exemption application form for Kuleana Landowners. Deadline filing is September 30th.
Safe Room Exemption Claim(PDF, 2MB) Claim for an Exemption for Safe Room, meeting all Sec 5A-11.27 criteria. Deadline filing is September 30th. (RPA Form 1/2000)
Petition to Dedicate for Historic Preservation Exemption(PDF, 1MB) Application for 10-year dedication on properties included in the Hawaii Register of Historic Places. Deadline filing is July 1st.
Mixed-Use Commercial-Residential Exemption Application(PDF, 1MB) Ordinance 1078 is an Exemption for Residential units in a Mixed-Use Building giving an incentive for property owners to provide residential rental units within Commercial buildings. See Kauai County Code Sec. 5A-11.32 for further details. Deadline filing is September 30th. 
Charitable & Other Miscellaneous Exemption Claim Form(PDF, 376KB)
Claim for Charitable & Miscellaneous Use (RP Form P-5). Miscellaneous to include Crop Shelter, Cemetery, Hospital and Church, ETC. Deadline filing is September 30th.
Low & Moderate Income Housing Claim(PDF, 301KB)

Claim for Low and Moderate Income Housing (RP Form P-5A). Deadline filing is September 30th.
Public Utilities Exemption Claim(PDF, 222KB)
Claim for exemption by Public Utilities (RP Form P-7). FILED ANNUALLY - deadline filing is September 30th.
Commercial Alternative Energy Exemption(PDF, 1MB)

Exemption for energy production facility that generates, stores or distributes energy from renewable energy sources. Deadline filing is September 30th.

Limitations of Taxes

Title
Description
Long-Term Affordable Rental Application(PDF, 955KB)
Rental Limits are based on 90% of the Kauai median household income. 1 application for each living unit and 1 year or longer fixed lease are required. All units must qualify or be owner-occupied with a home exemption. Deadline filing is September 30th.  
Home Preservation Tax Limitation Application(PDF, 2MB)
Owner-Occupants whose home exemption has been in effect for a minimum of 10 years, does not own any other properties, with a property net taxable value of $1,000,000 or more, and gross income of ALL titleholders do not exceed $200,000 documented by Federal and State of Hawai'i income tax returns, taxes are computed at 3% of total gross income. Deadline filing is September 30th.  ANNUAL FILING REQUIRED. 

Other Forms

Title
Description
Appeal Form (P-51) - Appeal to Real Property Board of Review(PDF, 1MB) Recently Amended by Ordinance 1097 - The annual appeal period is December 1-31. The cost is $75 per appeal.
Real Property Use Survey(PDF, 4MB) Pursuant to Ordinance 920, the Real Property Assessment Division sets the Tax Classification for improved properties based on their actual use rather than their underlying zoning. All properties are mailed this form upon any transfer of ownership.
Change of Mailing Address/Change in Status(PDF, 714KB)  Update Mailing Address and/or change in Exemption Status
Notice of Change in Facts reported on Claim for Home Exemption form(PDF, 3MB) Any person who has been allowed a home exemption has a duty to report to the Assessor within 30 days after he or she ceases to qualify for such an exemption. A change in facts reports property sold, leased, rented or vacated.
Criteria for Change to Tax Classification(PDF, 401KB) A List provided of required documentation and actions to be taken, to affect a change in Tax Classification for a future assessment year. To include a completed NEW Use Survey
Petition to Dedicate Agricultural Land to Commercial Farming(PDF, 647KB) Petition to Dedicate Lands to Agricultural Use to establish Product-to-Market for a period of 5 years. Deadline to file is July 1 of any year, preceding the effective start year.
 Taxpayer Complaint(PDF, 337KB) RP-Form P70 - for submission to the Real Property Board of Review, OUTSIDE of the annual Appeal Period of December 1-31 - to be reviewed in executive session
Claim For Disaster Relief(PDF, 346KB) General Claim Form for Real Property Damages, due to Disaster, such as Floods, Hurricanes, Fire, Earthquakes, Tsunamis and Mudslides. RP-48