Sept. 30, 2026 Deadline for Real Property Tax Relief Programs

Published on September 15, 2026

LĪHU‘E - The Department of Finance would like to remind all County of Kauai Real Property owners of the September 30, 2026 deadline to file for certain tax relief programs.

If you have previously submitted an application for the September 30, 2026 deadline, and have not received a confirmation that if was approved, you may have to resubmit your application. Please contact Real Property Assessment at rpassessment@kauai.gov or visit us at the temporary portable in the DMV parking lot beginning September 16.

How to Submit Your Application

• Email:rpassessment@kauai.gov
• Mail: Lihue Civic Center, 4444 Rice Street, Suite 454, Lihue, HI 96766
• In person: A drop box is located at the Lihue Civic Center Moikeha Rotunda and will be open 7:45 a.m. through 4:30 p.m. Monday - Friday.

As the Department restores essential functions to its physical office following fire damage, the public is encouraged to submit applications online or through email whenever possible.

Where to Find Applications

• The home exemption can be submitted online through https://trueroll.app/forms/hi/kauai/homestead
• Additional exemptions may be submitted online through connect.kauai.gov but the system is currently unavailable. Please check back at a later time.
• Until online services are restored, printable applications are available on the County’s website https://www.kauai.gov/Government/Departments-Agencies/Finance/Real-Property-Tax/Assessment#panel-1-1

Starting Wednesday, September 16, 2026, a portable building will be located outside of the Kapule Civic Center. Staff from both the Assessment and Collections office will be available to field general questions and offer limited services. They will be open 8:00 a.m. through 4:00 p.m. Monday - Friday.

Summary of Tax Relief Programs

Home exemption

• It is generally a one-time filing. If your home exemption has already been approved, then you do not need to reapply unless the exemption was previously disallowed or was never approved.
• To qualify, the property owner must claim the property as
  • Their principal residence for at least 271 days of the year;
  • Have a current State of Hawaii driver’s license or a Hawaii State ID;
  • and file full-time resident state of hawaii income tax returns (N-11).

Income exemption

• If you had an approved income exemption last year, then the County will grant the same exemption for the current year and you do not need to reapply.
• If you did not have an approved income exemption last year, you must reapply by the September 30 deadline. Applicants will need to provide all pages of their Federal and State income tax returns.

Long-Term Affordable Rental Program

• This program applies to residences that are
  • Rented for a period of one year or longer;
  • And rented at rates that do not exceed the affordable rental rates established by HUD
• Applicants will need to submit an application along with a copy of their lease agreement

Totally Disabled Veteran Exemption

• A veteran who is 80% to totally disabled due to injuries received while on duty as a member of the armed forces of the United States shall be exempt from all property tax, excluding multi-unit properties, subject to a minimum tax of $150.
• The veteran must file a claim on or before September 30, 2026.

Disability Exemption

• Available for property owners who are totally disabled, blind, deaf, or for veterans who are less than 80% disabled due to injuries received while on duty as a member of the armed forces of the United States. 
• Applicants must file a claim on or before September 30, 2026.

How to Submit Tax Payments

Real Property tax payments may still be submitted using the following options.

• Online payments can be made online at http://kauairpt.ehawaii.gov. When entering your Tax Map Key (TMK), please use the following format: X-X-XXX-XXX-XXXX.
• A 2.65% convenience fee will be applied during checkout for credit card payments, and a $3.50 convenience fee will be applied during checkout for payments made via ACH.
• Check payments may be submitted using the drop box. Please include a reference to the property address or TMK with your payment to ensure it is applied to the correct account. Please address the envelope as follows: Real Property Division- Billing & Collection Section

For questions or assistance, please contact the Real Property Collections office by email at rpc@kauai.gov.

Hurricane Lowell Disaster Relief

If your building sustained damage as a result of Hurricane Lowell, please file a Notice of Claim for Disaster relief that can be found on our website or https://www.kauai.gov/Residents/Report-Hurricane-Lowell-Property-Damage. Please do not include claims for fences, downed trees, or other items that do not constitute real property. Disaster relief claims must be filed on or before June 30, 2027. 

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