LIHUE – The County of Kauai reminds the public that the deadline to file upcoming 2025 Real Property Tax Relief and Exemptions is Monday, September 30, 2024.
If you are a primary resident of Kauai and are not currently receiving a home exemption or related tax credit, you may be eligible to file a claim to reduce the real property taxes on your home. To qualify for a home exemption, you must occupy your property as your principal home for more than 270 days of the calendar year, file a 2023 Full Time Residency State of Hawaii Income Tax Return (form N-11), provide a Hawaii Drivers License or State ID, and do not claim primary residency elsewhere.
New owners who recently purchased a property with an existing home exemption and Homestead or Commercialized Home Use tax classification from the prior owners must apply for their own home exemption to receive an exemption reduction and the Owner-Occupied or Owner-Occupied Mixed-Use tax classification.
Other exemptions or relief programs with the September 30, 2024, deadline include:
• Property owners who are deaf, blind, totally disabled, or veterans with disabilities (less than 80 percent disability)
• Totally disabled veterans (certified as 80 percent-100 percent disabled by the VA)
• Nonprofit organizations
• Low- and moderate-income housing projects
• Homes with an eligible safe room
• Kuleana landowners
• Owner-occupants with a combined gross household income of $106,200 or less
• Long-term affordable rental
• Home preservation tax limitation
To qualify for tax relief or an exemption, the document by which the property was acquired (deed, lease, agreement of sale, etc.) must be recorded at the Bureau of Conveyances by September 30, 2024. Owners must know their tax map key (TMK) number to expedite the process of applying for tax relief or an exemption with the Real Property Assessments office.
A change in ownership or use, such as the sale or rental of the property, voids the exemption and must be reported to the assessor within 30 days. Failure to notify the assessor of the change subjects the claimant to back taxes and a civil penalty for each year that the change remains unreported.
Exemption and tax relief forms are available at the Real Property Assessments office, 4444 Rice St., Suite A-454, Lihue, Hawaii, 96766 or online at www.kauaipropertytax.com. Some forms can be submitted online at https://connect.kauai.gov. For more information, call (808) 241-4224 or email rpassessment@kauai.gov.
To request an ASL interpreter, materials in an alternate format, or other auxiliary aid support, please contact the Real Property Assessments office at the contact information listed above. Requests made as early as possible will allow adequate time to fulfill your request. Upon request, this notice is available in alternate formats such as large print, Braille, or electronic copy.
