Mission Statement
To propose to Council a new model of real property taxation for the island of Kauai, to satisfy the following criteria:

1. Assessments may vary, but the taxes are to be equitable for the overwhelming majority
2. The system should be legally defensible
3. The process of assessment is to be systematic and uniformly applied
4. Ease of implementation and monitoring by the County’s Real Property Division
5. Supports the financial viability of the County
6. Will consider the restructuring of property use categories, and classifications
7. The systems should be understandable and generally acceptable to the taxpayer
8. Provide meaningful recourse for the taxpayer in a functional appeal process
   

RPTTF Premises

1. Beginning about 1998 large increases in real estate sales prices have resulted in comparable large increases in real property tax assessments.
2. The increases in assessments initially affected limited areas, but have recently begun to spread island wide.
3. Many of those hit hardest by increases in assessments were longtime residents and small farmers.
4. The increases in market value assessments affect only the land portion of the assessment since buildings are assessed by a cost approach.
5. Market value land assessments, sometimes called “highest and best use” assessments, may not be the best approach for a small island community that tends toward a slow growth philosophy.
6. Property taxation on Kaua’i is primarily used for administration, goods, and services rather than for education and large capital improvements.
7. In general, property taxes should be allocated to those properties that make the most use of County services.
8. The value of the improvements on a parcel should be a better indicator of demand for County services than the market value of the underlying land.
9. Ag dedication should be primarily for commercial farmers.
10. Long term rentals should be encouraged.
11. The appeal process should be made less necessary and more humane.
12. Overall, the property tax system should be more equitable, predictable and understandable.