Real Property Tax relief and exemptions deadline Sept. 30

Published on September 18, 2025

LĪHU‘E – The deadline to file for Real Property tax relief and exemptions for the 2026 assessments is Tuesday, September 30.

Eligible residents who are not currently receiving a home exemption may apply to reduce the net taxable value of their home. To qualify, applicants must occupy the property as their principal residence for at least 270 days during the calendar year and file a 2024 Hawai‘i income tax return (Form N-11) with a reported address in the County of Kaua‘i.

In addition, applicants must provide a valid State of Hawai‘i driver’s license, State of Hawai‘i ID, green card, or military orders confirming residency within the County of Kaua‘i.

Other exemptions and relief programs with the same September 30, 2025 deadline include:

• Property owners who are deaf, blind, totally disabled, or veterans with disabilities (less than 80%).
• 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 lands.
• Owner-occupants with a combined gross household income of $104,200 or less.
• Long-term affordable rentals.
• Home preservation tax limitation.

To qualify, the document with which the property was acquired (deed, lease, agreement of sale, etc.) must be recorded at the Bureau of Conveyances by September 30, 2025. Applicants should also have their Tax Map Key (TMK) number available to help expedite the process with the Real Property Assessments Office.

Please note: Any change in ownership or use of the property, such as a sale or rental, voids the exemption and must be reported to the Real Property Assessments Office within 30 days. Failure to report changes may result in back taxes and civil penalties for each year the change goes unreported.

Exemption and tax relief forms are available at the Real Property Assessments Office, 4444 Rice St., Suite 454, Līhu‘e, Kaua‘i, HI 96766, or online at www.kauaipropertytax.com. Some forms can also be submitted electronically at www.connect.kauai.gov.

A new on-line Home Exemption Application is now live and available to all residents at the following link: https://www.kauai.gov/HomeExemption-Application.

For more information, call (808) 241-4224 or email rpassessment@kauai.gov.

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