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                              REAL PROPERTY USE SURVEY                           

                               MAILING ADDRESS CHANGE                            

                                 CLAIM FOR HOME EXEMPTION APPLICATION                            

                                  LONG-TERM AFFORDABLE RENTAL APPLICATION                           

                               RECLASSIFICATION OF RESIDENTIAL INVESTOR PROPERTIES APPLICATION                       

       


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Actions For Tax Relief

 TitleCategoryDescription
Appeal Form (P-51) - Appeal to Real Property Board of ReviewActions for Tax ReliefRecently Amended by Ordinance 1097 - The annual appeal period is December 1-31. The cost is $75 per appeal.
Real Property Use SurveyTax on UsePursuant 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 ApplicationExemptionThe Home Exemption Qualifications have changed. Primary Residents who occupy their property for at least 271 days per Assessment Year, provide Hawaii ID and files a Hawaii Residential (N-11) tax return. (Ordinance 1082-2020)
2023 Long-Term Affordable Rental Application Actions for Tax ReliefQualified Investment Property Rentals or Additional Living Units on an Owner-Occupied Property, that enjoys our Basic Home Exemption - file one application for each living unit - to qualify for full benefit of Lowest Tax Rate
2023 Additional Exemption Based on Owner-Occupant's IncomeExemptionFor Homeowners who enjoy our Basic 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 Hawaii State Tax Returns. FILED ANNUALLY
Annual Income AffidavitExemption - SupplementalRequired 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 ApplicationActions for Tax Relief“Residential Investor” defined properties that do not qualify for the home exemption, and are being rented on a long-term basis, and have an assessed value of one million three hundred thousand dollars ($1,300,000) or more.
2023 Home Preservation Tax Limitation ApplicationActions for Tax ReliefOwner-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. FILED ANNUALLY
Criteria for Change to Tax ClassificationActions for Tax ReliefA 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 Actual Use Survey
Petition to Dedicate Agricultural Land to Commercial FarmingActions for Tax ReliefPetition to Dedicate Lands to Agricultural Use to establish Product-to-Market for a period of 10 or 20 years. Approved Dedications are recorded as a Lien on the Property Deed. Deadline to file is July 1 of any year, preceding the effective start year.

Other Exemptions

 TitleCategoryDescription
Charitable & Other Miscellaneous Exemption Claim FormExemptionClaim 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 ApplicationExemptionOrdinance 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 ClaimExemptionClaim for Low & Moderate Income Housing (RP Form P-5A). Filing deadline by September 30th
Public Utilities Exemption ClaimExemptionClaim for exemption by Public Utilities (RP Form P-7 ). FILED ANNUALLY - deadline September 30TH.
Kuleana Tax ExemptionExemptionTax exemption application form for Kuleana Land Owners. Filing deadline September 30TH
Claim for Totally Disabled Veteran (Sec 5A-11.6)ExemptionClaim for Exemption as a Totally Disabled Veteran. Final determination will be obtained from Dept of Veterans Affairs.
Deployed Military Exemption Form P-9ExemptionAn 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 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 ClaimExemptionClaim 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 ExemptionExemptionExemption 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 ExemptionExemptionApplication for 10-year dedication on properties included in the Hawaii Register of Historic Places. Deadline to file is July 1st
Claim For Disaster ReliefActions for Tax ReliefGeneral Claim Form for Real Property Damages, due to Disaster, such as Floods, Hurricanes, Fire, Earthquakes, Tsunamis and Mudslides. RP-48

Rules - Forms - Information

 TitleCategoryDescription
**NEW_Administrative Rules for Real Property Tax ClassificationRULES*NEW* Real Property tax Classification Rules, effective August, 2021
Additional Information to Accompany Ag Dedication PetitionINFORMMinimum spacing required for crop plantings and livestock per acre described
Understanding your Real Property TaxesINFORMSummary of all Tax Relief Programs
**Administrative Rules for Basic Home ExemptionRULESAdministrative Rules for Primary Home Use & Homestead Tax Classification AKA RP-10
**Agricultural Dedication Program RulesRULESAdministrative 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 ComplaintINFORMRP-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 RatesINFORMResolution No. 2022-10 establishing real property tax rates for fiscal year July 1, 2022 to June 30, 2023