NOTICE TO COUNTY OF KAUA’I
REAL PROPERTY OWNERS
2018 REAL PROPERTY ASSESSMENTS
The COUNTY OF KAUA’I 2018 Real Property Assessments are on file at the Department of Finance’s Real Property Assessment Division located at 4444 Rice Street, Suite A-454, Lihu’e, HI 96766.
A notice of property assessment showing the tax classification of the property, the market and assessed values of the property, the total exemptions applied to the property, if any, net taxable value, and the property status (improved, partially complete, or vacant) will be mailed to real property owners by December 1, 2017. For properties that were classified as either Homestead or Commercialized Home Use in consecutive years, the assessed value change is limited to increases (or decreased) of not more than three percent (3%) per year, barring any property characteristic on ownership changes.
Owners are strongly encouraged to read BOTH sides of the assessment notice. Owners should check the notice of assessment for errors and immediately report errors or begin discussions with the appraisers to resolve disputes.
Please contact the assessment division by calling (808) 241-4224, or write to 4444 Rice Street, Suite A-454, Lihu’e, HI 96766, if you have not received a notice by December 15, 2017.
If you disagree with the market value, tax classification, exemption amount (which you believe you are entitled to), or property status, and cannot resolve your dispute with the Real Property Assessment Division, you have until December 31st, 2017 to file an appeal with the COUNTY OF KAUA’I BOARD OF REVIEW at 4444 Rice Street, Suite A-454, Lihu’e, HI 96766 or TAX APPEAL COURT at 777 Punchbowl Street, Honolulu, HI 96813.
If you file an appeal with the TAX APPEAL COURT, you must provide a copy of the appeal to the Real Property Assessment Division at the time of the TAX APPEAL COURT filing.
Contact the assessment division for BOARD OF REVIEW filing information and appeal forms or visit our website at www.kauaipropertytax.com. Contact the TAX APPEAL COURT for tax appeal court appeal forms and filing procedures.
A $25 (U.S.) deposit fee for each owner-occupied property or $75 (U.S.) for each non-owner-occupied property, shall be paid for each appeal to the BOARD OF REVIEW. For regular procedure appeals of the TAX APPEAL COURT, the fee is five percent (5%) of the taxes in dispute but not less than $5 (U.S.) or more than $100 (U.S.). The filing fee is $3 (U.S.) for a small claims procedure of the TAX APPEAL COURT.
Separate appeals must be filed for each tax class of a parcel.
DIRECTOR OF FINANCE – COUNTY OF KAUA’I
Done in conformity with Section 5A-1-18,
Kaua’i County Code 1987
(TGI1048406 11/22, 11/24, 11/26/17)