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2022 & 2023 TAX DIFFERENTIAL APPLICATION
FOR LONG TERM RENTED OR PRINCIPAL HOME
PROPERTIES CLASSIFIED AS RESIDENTIAL
INVESTOR
**FILING DEADLINE APRIL 21, 2023**

NOW AVAILABLE

FILE ELECTRONICALLY

SUBMIT THE FOLLOWING FORMS ONLINE

REAL PROPERTY USE SURVEY

MAILING ADDRESS CHANGE

CLAIM FOR HOME EXEMPTION APPLICATION

LONG-TERM AFFORDABLE RENTAL APPLICATION

RECLASSIFICATION OF RESIDENTIAL INVESTOR PROPERTIES APPLICATION

PETITION TO DEDICATE AGRICULTURAL LAND TO COMMERCIAL FARMING APPLICATION

CREATE A NEW ACCOUNT OR LOGIN BY VISITING THE LINK BELOW:

Connect.Kauai.gov

Actions For Tax Relief

Title	Category	Description
Tax Differential Application for Long-Term Rented or Principal Home	Actions for Tax Relief	For the 2022 and/or 2023 tax year, any property owner whose property was classified as Residential Investor may apply for a tax differential by meeting the requirements provided by Section 5.A-11.4. (Ordinance 1146)
Appeal Form (P-51) - Appeal to Real Property Board of Review	Actions for Tax Relief	Recently Amended by Ordinance 1097 - The annual appeal period is December 1-31. The cost is $75 per appeal.
Claim for Home Exemption Application	Exemption	The 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)
Real Property Use Survey	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.
2024 Long-Term Affordable Rental Application	Actions for Tax Relief	Qualified 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
2024 Additional Exemption Based on Owner-Occupant's Income	Exemption	For 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 Affidavit	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	“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.
2024 Home Preservation Tax Limitation Application	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. FILED ANNUALLY
Criteria for Change to Tax Classification	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 Actual Use Survey
Petition to Dedicate Agricultural Land to Commercial Farming	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	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	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	Exemption	Claim for Low & Moderate Income Housing (RP Form P-5A). Filing deadline by September 30th
Public Utilities Exemption Claim	Exemption	Claim for exemption by Public Utilities (RP Form P-7 ). FILED ANNUALLY - deadline September 30TH.
Kuleana Tax Exemption	Exemption	Tax exemption application form for Kuleana Land Owners. Filing deadline September 30TH
Claim for Totally Disabled Veteran (Sec 5A-11.6)	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	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	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	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	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	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	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	RULES	NEW Real Property tax Classification Rules, effective August, 2021
Additional Information to Accompany Ag Dedication Petition	INFORM	Minimum spacing required for crop plantings and livestock per acre described
Understanding your Real Property Taxes	INFORM	Summary of all Tax Relief Programs
**Administrative Rules Claim for Home Exemption	RULES	Administrative Rules for Principal residence & Homestead Tax Classification AKA RP-10
**Agricultural Dedication Program Rules	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	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	INFORM	Resolution No. 2022-10 establishing real property tax rates for fiscal year July 1, 2022 to June 30, 2023