General Information

Understanding Real Property Taxes
Each year Kauai property owners make an investment in the County when they pay their real property taxes. Every dollar is returned in the form of vital services including police and fire protection, street maintanence and recreational facilities and activities.

Tax Map Key

assessed values

Every year, properties are assessed at 100% of fee simple market value using the cost and market approches to value. Real property taxes are calculated by multiplying assessed values less any exemptions by the appropriate tax rate. Once a year, on March 15, property owners receive an assessment notice. The notice lists the assessed value, exemptions, net taxable value and general land classification.

Classification for Tax Rate Purpose

Property is classified based upon its highest and best use. Properties receiving homeowner exemptions are the exception. Properties which have been granted a homeowner exemption are classified as homeowners class.

Appeals

If you don't agree with the assessed value or tax classification on your assessment notice, you may file an appeal with the Real Property Tax Division Board of Reveiw or the Tax Division Board of reveiw or the Tax appeal Court. There is a $10.00 fee to appeal to the Board of Reveiw. The cost for filling an appeal with the Tax Appeal court 5% of the amount of taxes in dispute, but no more than $100 or less than $5.00 for each case. All appeals must be filed by April 9. Even though you have an appeal pending, you must pay all taxes by the due dates or you will be charged penalty and intrest.

Tax relief programs

There are a variety of Tax relief programs offered to qualifying property owners. The following are some of the most popular programs:

HOMEOWNERS EXEMPTION AND CLASSIFICATION: If you own and occupy your property as your principal residence on December 31 preceding the tax year, you are eligible for a homeowner exemption and tax rate classification. The amount of the exemption depends upon your age. Homeowners must apply for a homeowner exemption by filing a claim form with this office.

DISABILITY EXEMPTION: There are a variety disability exemption offered to property owners. To Qualify for any essemptions, a claim form must be filed with the office.

ADDITIONAL HOME ESSEMPTIONS: If you qualify for a homeowner exemption and your adjusted gross income is less than $40,000 you may be eligable for an additional home exemption of $50,000. To apply for this exemption you must file an application with our office and provide a signed copy of your state and federal tax returns.

TAX MAP INFORMATION tax maps may be ordered from this office either in person or through the mail. The Maps cost$2.00 each plus $1.00 postage and handaling per copy. When ordering maps through the mail, be sure to:

Include your name and complete mailing address in the request. List the zone, section and plat of the maps ordering. Parcel and cpr numbers are not necessary. For each plat map ordered, provide the of prints being requested. Make your check payable to the director of Finance (do not send cash). Mail your check to: COUNTY OF KAUAI, TAX MAPS SECTION, 4444 Rice St. Suite 454, Lihue Hi 96766.

Inportant Dates September 1 Deadline for filing dedication petitions. September 1 Deadline for filing for the additional home exemptions. December 31 Deadline for filing exemption claims and ownership documents. January 1 Assessed values established for use during the next tax year. March 15 Assessment notice mailed. April 9 Deadline for filing appeals. June 20 Deadline for tax rates established by the county council. July 1 Tax year comences. Taxes are calculated based upon January 1 assessed values and fiscal year tax rates. July 20 First half of fiscal year tax bills mailed. August 20 First Half of Fiscal year tax payments due. January 20 Second half of fiscal year tax bills mailed. Febuary 20 Second half of fiscal year tax bills.

Additional Home Exemption If you have a home exemption on your property and your income is less than $40,000 you may qualify for an additional home exemption of $55,000. If you qualify for a homeowner exemption and your adjusted gross income is less than $40,000 you may be eligible for an additional home home exemption of $55,000. To apply for this exemption you must file an application with our office and provide a signed copy of your state and federal tax returns.

FAQ-Real Property Tax

What is my assessed valuation
We are currently working on having the assessed value of all properties in the County of Kauai available on line.
Do I have a home exemption
If you look at your last assessment notice, it will show an amount in the exemption block. If the amount is zero, you do not have the home exemption and you will need to for the exemption with our office. See Home Exemption (Link to home Exemption)
What is the rate_
The tax rate is diffrent for each year, it is diffrent for diffrent classess of property and it is diffrent for land and buildings. See Tax Rate (Link to Tax rate) The tax rate in the County of Kauai vary from $3.64 to $8.55. The rates fot the other islands vary from $3.63 to $9.96.
how come I have to pay so much_
Your tax dollars pay for all of the services you receive from the county of Kauai.
Why is the my assessment so high
Your assessment should reflect the actual market value of your property. When we do our sales assessment ratio, we find that virtually every property that sells is sold for less than it's assessed value. The goal of the tax office is to have the assessment equal the sale price of property.
Can I have a plot plan_
We do not have plot plans in our office. We keep a map of the land and a description of the building. Copies of the public records that we do have are avalible at a nominal cost.
Do you make maps_
Copies of maps are made by this office and are avalible for a small cost. A complete set of the tax maps of Kauai County is avalible on CD for $150.00.
Could you find the Tax Map Key number, address or owners for this property_
Depending on the information that you have, you can find other information for the same property. When the real property tax information is avalible on line, you will be able to do searches by address, tax key and owner.