NOTICE TO COUNTY OF KAUA’I REAL PROPERTY OWNERS
2020 ASSESSMENT YEAR APPEAL FILING DEADLINE
DECEMBER 31, 2019
This notice is to inform COUNTY OF KAUA’I real property owners that the filing deadline for appealing the 2020 real property assessment is on December 31, 2019.
A notice of property assessment showing the tax classification of the property, the market and assessed value of the property, the total exemptions applied to the property, if any, the net taxable value, and the property status (improved, partially complete, or vacant) will be mailed to real property owners by December 1, 2019. 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 changes. Please contact the assessment division at (808) 241-4224 or write to 4444 Rice Street, Suite A-454, Lihu’e, HI 96766, if you do not receive a notice by December 14, 2019.
Owners are strongly encouraged to read both sides of the notice and review the assessed valuation, tax classification, property status, and the amount of the exemption, if any, for their respective properties. If a property owner is aggrieved by any or all of the grounds for appeal listed below, they may file an appeal by December 31, 2019, 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, Honolulu, HI 96813. Prior to filing owners are encouraged to discuss any differences they may have with the appraisers.
Contact the assessment division or visit our website at “www.kauaipropertytax.com” for BOARD OF REVIEW appeal forms and filing information. Contact the TAX APPEAL COURT for tax appeal court filing information and forms.
If filing an appeal with the TAX APPEAL COURT, the property owner must provide a copy of the appeal to the assessment division at time of the TAX APPEAL COURT filing.
A $25 (U.S.) deposit fee for each owner-occupied property or $75 (U.S.) deposit fee 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 5 percent 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 shall be filed for each general land class of a parcel.
GROUNDS OF APPEAL:
In filing an appeal, you shall state the reason for the appeal. The ordinance states that a person shall not be deemed aggrieved by an assessment, nor shall an assessment be lowered or an exemption allowed, unless there is shown:
1. The assessment of the property exceeds by more than fifteen percent (15%) the director’s assessment of market value.
2. There is a lack of uniformity or inequality resulting from the use of illegal assessment methods or an error in the application of the methods.
3. Denial of an exemption to which you are entitled for which all requirements are met.
4. Illegal or unconstitutional methods used to arrive at the assessment.
Use Tax Classification: Owner believes the property should be classified as: _______________
An automatic second appeal will be granted if the 2019 appeal is not settled by December 31, 2019 and this year’s assessed value of the property is the same as last year’s assessment.
If any of the above conditions are NOT met and you disagree with the 2020 assessed value, you must re-file an appeal by December 31, 2019.
DIRECTOR OF FINANCE-COUNTY OF KAUA’I
(December 18, 2019)