Assessment Division


Real Property Picture1.jpg Assessment

4444 Rice Street, Suite A-454 Līhu‘e, Hawai‘i 96766

Phone:(808) 241-4224 Fax:(808) 241-6252

Front Counter Hours: 8:00 am - 4:00 pm (Monday through Friday, except for Holidays)                       


Tax Relief


Claim for Home Exemption Application(PDF, 717KB) Residents who claim and occupy their property for at least 271 days per Assessment Year, provide Hawaii HDL/ID and files a Hawaii Residential (N-11) tax return. (Ord. No. 1082, October 29, 2020)
2025 Additional Exemption Based on Owner-Occupant's Income/Very-Low Income Tax Credit(PDF, 895KB) Homeowners with an approved Home Exemption, an Additional Exemption of $120,000 is offered for those owner-occupants who meet the gross annual 80% Median Income Threshold, as filed on Federal and State of Hawai'i Tax Returns. ANNUAL FILING REQUIRED.
Annual Income Affidavit(PDF, 287KB) Required to be filed ANNUALLY for those seeking tax relief, related to annual gross income, used when the taxpayer is no longer required to file US Federal Income Tax, Hawaii or ANY OTHER STATE tax returns.
Totally Disabled, Blind or Deaf Claim for Exemption(PDF, 459KB) Exemption Claim for the Totally Disabled, Blind or Deaf persons (RP Form P-6). Filing Deadline is September 30th. To be filed together with Physician’s Certification Form N-172
Claim for Totally Disabled Veteran (Sec 5A-11.6)(PDF, 262KB) Claim for Exemption as a Totally Disabled Veteran. Final determination will be obtained from Dept of Veterans Affairs.
Deployed Military Exemption Form P-9(PDF, 577KB) An individual serving in the Armed Forces of the United States at any time during Tax Year 2022 (July 01, 2022 to June 30, 2023) in a combat zone or hazardous duty area . . . Section 5A-11.28(c) Deadline to file June 30,2023
Kuleana Tax Exemption(PDF, 674KB) Tax exemption application form for Kuleana Land Owners. Filing deadline September 30th
Safe Room Exemption Claim(PDF, 857KB) Claim for an Exemption for Safe Room, meeting all Sec 5A-11.27 criteria. Deadline to file is September 30th. (RPA Form 1/2000)
Petition to Dedicate for Historic Preservation Exemption(PDF, 1MB) Application for 10-year dedication on properties included in the Hawaii Register of Historic Places. Deadline to file is July 1st
Mixed-Use Commercial-Residential Exemption Application(PDF, 461KB) Ordinance 1078 is an Exemption for Residential units in a Mixed Use Building – giving an incentive for property owners to provide residential rental units within Commercial buildings. See Kauai County code Sec. 5A-11.32 for further details.
Charitable & Other Miscellaneous Exemption Claim Form(PDF, 376KB)
Claim for Charitable & Miscellaneous Use (RP Form P-5). Miscellaneous to include Crop Shelter, Cemetery, Hospital and Church, ETC. Filing deadline is September 30th
Low & Moderate Income Housing Claim(PDF, 301KB)

Claim for Low and Moderate Income Housing (RP Form P-5A). Filing deadline by September 30th
Public Utilities Exemption Claim(PDF, 222KB)
Claim for exemption by Public Utilities (RP Form P-7 ). FILED ANNUALLY - deadline September 30TH.
Commercial Alternative Energy Exemption(PDF, 995KB)

Exemption for energy production facility that generates, stores or distributes energy from renewable energy sources. Deadline to file is September 30th.

Limitations of Taxes

2025 Long-Term Affordable Rental Application(PDF, 825KB)
Any owner who owns real property that is rented or leased as a long-term affordable rental shall receive the Owner-Occupied tax rate as provided in Sec. 5A-6.4 provided that all dwellings on the property are long-term affordable rentals or owner-occupied.


2025 Home Preservation Tax Limitation Application(PDF, 1MB)
Owner-Occupants with assessed property value of $1,000,000 or more, after deducting exemptions, where gross income of ALL TITLEHOLDERS does not exceed $200,000 on Tax Returns. Taxes computed @ 3% of annual total gross income. ANNUAL FILING REQUIRED.


Other Forms

Appeal Form (P-51) - Appeal to Real Property Board of Review(PDF, 686KB) Recently Amended by Ordinance 1097 - The annual appeal period is December 1-31. The cost is $75 per appeal.
Real Property Use Survey(PDF, 3MB) Pursuant to Ordinance 920, the Real Property Assessment Division sets the Tax Classification for improved properties based on their actual use rather than their underlying zoning. All properties are mailed this form upon any transfer of ownership.
Change of Address/Change in Exemption Status(PDF, 218KB)  Update Mailing Address and/or change in Exemption Status
Reclassification from Residential Investor/ Long-Term Lease Annual Application DUE TO THE REPEAL OF THE RESIDENTIAL INVESTOR TAX CLASS, THIS FORM IS NO LONGER AVAILABLE
Criteria for Change to Tax Classification(PDF, 249KB) A List provided of required documentation and actions to be taken, to affect a change in Tax Classification for a future assessment year. To include a completed NEW Use Survey
Petition to Dedicate Agricultural Land to Commercial Farming(PDF, 647KB) Petition to Dedicate Lands to Agricultural Use to establish Product-to-Market for a period of 5 years. Deadline to file is July 1 of any year, preceding the effective start year.
 Taxpayer Complaint(PDF, 337KB) RP-Form P70 - for submission to the Real Property Board of Review, OUTSIDE of the annual Appeal Period of December 1-31 - to be reviewed in executive session
Claim For Disaster Relief(PDF, 158KB) General Claim Form for Real Property Damages, due to Disaster, such as Floods, Hurricanes, Fire, Earthquakes, Tsunamis and Mudslides. RP-48