Forms & Information

Actions For Tax Relief

Title Category Description
Appeal Form (P-51) - Appeal to Real Property Board of Review(PDF, 686KB) Actions for Tax Relief Recently Amended by Ordinance 1097 - The annual appeal period is December 1-31. The cost is $75 per appeal.
Real Property Use Survey(PDF, 717KB) Tax on Use 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.
 Claim for Home Exemption Application(PDF, 495KB)  Exemption  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)
2024 Long-Term Affordable Rental Application(PDF, 895KB) Actions for Tax Relief Any owner who owns real property that is rented or leased as a long-term affordable rental shall receive the homestead tax rate as provided in Sec. 5A-6.4 provided that all dwellings on the property are long-term affordable rentals or owner-occupied.

 
2024 Additional Exemption Based on Owner-Occupant's Income/Very-Low Tax Income Credit(PDF, 481KB) Exemption For 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) Exemption - Supplemental
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.
Reclassification from Residential Investor/ Long-Term Lease Annual Application Actions for Tax Relief DUE TO THE REPEAL OF THE RESIDENTIAL INVESTOR TAX CLASS, THIS FORM IS NO LONGER AVAILABLE.
2024 Home Preservation Tax Limitation Application(PDF, 881KB) Actions for Tax Relief Owner-Occupants with assessed property value of $750,000 or more, after deducting exemptions, where gross income of ALL TITLEHOLDERS does not exceed $100,000 on Tax Returns. Taxes computed @ 3% of annual total gross income. ANNUAL FILING REQUIRED.
Criteria for Change to Tax Classification(PDF, 249KB) Actions for Tax Relief 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) Actions for Tax Relief 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.

Other Exemptions

Title Category Description
Charitable & Other Miscellaneous Exemption Claim Form(PDF, 376KB) Exemption Claim for Charitable & Miscellaneous Use (RP Form P-5). Miscellaneous to include Crop Shelter, Cemetery, Hospital and Church, ETC. Filing deadline is September 30th
Mixed-Use Commercial-Residential Exemption Application(PDF, 461KB) Exemption 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.
Low & Moderate Income Housing Claim(PDF, 301KB) Exemption Claim for Low & Moderate Income Housing (RP Form P-5A). Filing deadline by September 30th
Public Utilities Exemption Claim(PDF, 222KB) Exemption Claim for exemption by Public Utilities (RP Form P-7 ). FILED ANNUALLY - deadline September 30TH.
Kuleana Tax Exemption(PDF, 536KB) Exemption Tax exemption application form for Kuleana Land Owners. Filing deadline September 30TH
Claim for Totally Disabled Veteran (Sec 5A-11.6)(PDF, 262KB) Exemption 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) Exemption 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
Totally Disabled or Hansen's Disease, Blind, Deaf Claim for Exemption(PDF, 459KB) Exemption Exemption Claim for the Totally Disabled, Hansen’s Disease, Blind & Deaf persons (RP Form P-6). Filing Deadline is September 30th. To be filed together with Physician’s Certification Form N-172
Safe Room Exemption Claim(PDF, 857KB) Exemption Claim for an Exemption for Safe Room, meeting all Sec 5A-11.27 criteria. Deadline to file is September 30th. (RPA Form 1/2000)
Commercial Alternative Energy Exemption(PDF, 995KB) Exemption Exemption for energy production facility that generates, stores or distributes energy from renewable energy sources. Deadline to file is September 30th.
Petition to Dedicate for Historic Preservation Exemption(PDF, 1MB) Exemption Application for 10-year dedication on properties included in the Hawaii Register of Historic Places. Deadline to file is July 1st
Claim For Disaster Relief(PDF, 158KB) Actions for Tax Relief General Claim Form for Real Property Damages, due to Disaster, such as Floods, Hurricanes, Fire, Earthquakes, Tsunamis and Mudslides. RP-48

Rules - Forms - Information

Title Category Description
**NEW_Administrative Rules for Real Property Tax Classification(PDF, 874KB) RULES *NEW* Real Property tax Classification Rules, effective August, 2021
Additional Information to Accompany Ag Dedication Petition(PDF, 379KB) INFORM Minimum spacing required for crop plantings and livestock per acre described
Understanding your Real Property Taxes(PDF, 174KB) INFORM Summary of all Tax Relief Programs
**Administrative Rules Claim for Home Exemption(PDF, 167KB) RULES Administrative Rules for Principal residence & Homestead Tax Classification AKA RP-10
**Agricultural Dedication Program Rules(PDF, 373KB) RULES Administrative Rules Relating to Dedication of Lands to Agricultural Use, as set by the Director of Finance, under Sec 5A-9.1 of the Kauai County Code 1987
Taxpayer's Notice of Complaint(PDF, 337KB) INFORM 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
2022 Tax Rates(PDF, 88KB) INFORM Resolution No. 2022-10 establishing real property tax rates for fiscal year July 1, 2022 to June 30, 2023
Back to top