REAL PROPERTY TAX RELIEF AND EXEMPTIONS
The deadline to file for Real Property tax relief and exemptions for the 2025 tax year is September 30, 2024.
Eligible residents not currently receiving a home exemption may apply to reduce the net taxable value of their home. Requirements include occupying the property as your principal home for over 270 days of the calendar year and filing the 2023 Hawaii income tax return (form N-11) with a reported address within the County of Kaua’i. Additionally, a valid Hawaii driver’s license, State ID, green card, or military orders indicating residency within the County of Kaua’i is also required.
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% disability)
Totally disabled veterans (certified as 80%-100% disabled by the VA)
Nonprofit organizations
Low and moderate-income housing projects
Homes with a safe room
Kuleana
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. Know your 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, Kauai, 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.
(TGI1468356 9/18, 9/20/24)
