Real Property Forms and Handouts (PDF format)

The following forms must be submitted by mail or in person. Forms will not be accepted through email or fax as original, hand-written signatures are required.

Real Property Tax Appeal

 TitleModified DateDescription
Annual Appeal to Real Property Assessment2/3/2020Taxpayer may submit the Tax Appeal Form, disputing the Current Assessment Year Market Value, during period December 1st through December 31st.

Actions For Tax Relief

 TitleCategoryDescription
BASIC HOME EXEMPTION APPLICATIONExemptionPer Ordinance #1082 (8/20/2020)- the Basic Home Exemption Qualifications have changed. Primary Residents who occupy their property for at least 271 days per Assessment Year, provide Hawaii ID and file Hawaii Residential (N-11) Tax returns.
2022 Additional Exemption Based on Owner-Occupant's IncomeExemptionFor Homeowners who enjoy our Basic Home Exemption, an ADDITIONAL Exemption of $120,000 is offered for those owner-occupants who meet the gross annual 80% Median Income Threshold, as filed on Federal and Hawaii State Tax Returns. FILED ANNUALLY
Annual Income AffidavitExemption - SupplementalRequired 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. Signatures must be Notarized.
2022 Affordable Long Term Rental ApplicationActions for Tax ReliefQualified Investment Property Rentals or Additional Living Units on an Owner-Occupied Property, that enjoys our Basic Home Exemption - file one application for each living unit - to qualify for full benefit of Lowest Tax Rate
2022 Home Preservation Tax Limitation ApplicationActions for Tax ReliefOwner-Occupants with assessed property value of $750,000 or more, after deducting exemptions, where gross income of ALL TITLEHOLDERS does not exceed $100,000 on Tax Returns. Taxes computed @ 3% of annual total gross income. FILED ANNUALLY
Actual Use of Your Property - Survey DeclarationTax on UseSurvey Declaration by Owner(s) mailed to all “improved’ properties,' initially in 2013. Currently mailed to property owners, upon transfer or sale. All Improved Properties Require a Use Survey initially submitted and to amend existing Tax Classification,.
Criteria for Change to Tax ClassificationActions for Tax ReliefA 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 Actual Use Survey
Petition to Dedicate Agricultural Land to Commercial FarmingActions for Tax ReliefPetition to Dedicate Lands to Agricultural Use to establish Product-to-Market for a period of 10 or 20 years. Approved Dedications are recorded as a Lien on the Property Deed. Deadline to file is July 1 of any year, preceding the effective start year.

Other Exemptions

 TitleCategoryDescription
Charitable & Miscellaneous Exemption ClaimExemptionClaim for Charitable & Miscellaneous Use (RP Form P-5). Miscellaneous to include Crop Shelter, Cemetery, Hospital and Church, ETC. Filing deadline is September 30th
Low & Moderate Income Housing ClaimExemptionClaim for Low & Moderate Income Housing (RP Form P-5A). Filing deadline by September 30th
Public Utilities Exemption ClaimExemptionClaim for exemption by Public Utilities (RP Form P-7 ). FILED ANNUALLY - deadline September 30TH.
Kuleana Tax ExemptionExemptionTax exemption application form for Kuleana Land Owners. Filing deadline September 30TH
Claim for Totally Disabled Veteran (Sec 5A-11.6)ExemptionClaim for Exemption as a Totally Disabled Veteran applicable to entire homestead more particularly defined on page 2 of this claim form. Final determination will be obtained from Dept of Veterans Affairs.
Totally Disabled or Hansen's Disease, Blind, Deaf Claim for Exemption Exemption Exemption Claim for the Totally Disabled, Hansen’s Disease, Blind & Deaf persons (RP Form P-6). Filing Deadline is September 30th. To be filed together with Physician’s Certification Form N-172
Totally Disabled Physician’s Certification Form N-172Exemption - SupplementalN-172 State Tax Form used as Physician's Certification Form. Supplemental to the Disability Exemption Application. Filing deadline September 30TH
Safe Room Exemption ClaimExemptionClaim for an Exemption for Safe Room, meeting all Sec 5A-11.27 criteria. Deadline to file is September 30th. (RPA Form 1/2000)
Commercial Alternative Energy ExemptionExemptionExemption for energy production facility that generates, stores or distributes energy from renewable energy sources. Deadline to file is September 30th.
Petition to Dedicate for Historic Preservation ExemptionExemptionApplication for 10-year dedication on properties included in the Hawaii Register of Historic Places. Deadline to file is July 1st
Tree Farm Development Exemption ApplicationExemptionApplication to commit lands of 10-acres or more to Tree Farming for 20 years. Deadline to file is July 1.
Claim For Disaster ReliefActions for Tax ReliefGeneral Claim Form for Real Property Damages, due to Disaster, such as Floods, Hurricanes, Fire, Earthquakes, Tsunamis and Mudslides. AKA RP-48

Rules - Forms - Information

 TitleCategoryDescription
Change of Mailing Address + Change of FactsINFORMFillable Form for Change of Mailing Address for Notices and Bill mailings. Includes questions as to current exemption Qualificiation Status Submit signed pdf as attachment to rpassessment@kauai.gov
Additional Information to Accompany Ag Dedication PetitionINFORMMinimum spacing required for crop plantings and livestock per acre described
Understanding your Real Property TaxesINFORMSummary of all Tax Relief Programs
**Administrative Rules for Basic Home ExemptionRULESAdministrative Rules for Primary Home Use & Homestead Tax Classification AKA RP-10
**Administrative Rules on Tax ClassificationRULES*NEW* Real Property tax Classification Rules, effective August 5, 2015
**Agricultural Dedication Program RulesRULESAdministrative Rules Relating to Dedication of Lands to Agricultural Use, as set by the Director of Finance, under Sec 5A-9.1 of the Kauai County Code 1987
Taxpayer's Notice of ComplaintINFORMRP-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
2020 Tax RatesINFORMResolution No. 2020-16 establishing real property tax rates for fiscal year July 1, 2020 to June 30, 2021'