Real Property Tax Relief and Exemptions deadline Oct. 2
Published on September 22, 2023
LĪHU‘E – The County of Kaua‘i reminds the public that the deadline to file upcoming 2024 Real Property Tax Relief and Exemptions is Oct. 2, 2023.
If you are a Primary Resident of Kaua‘i and are not currently receiving a home exemption or related tax credit, you may be eligible to file a claim to reduce the real property taxes on your home. To qualify for a home exemption, you must occupy your property as your principal home for more than 270 days, file a 2022 Full Time Residency State of Hawai‘i Income Tax Return (form N-11), provide a Hawai‘i Driver’s License or State ID, and do not claim primary residency elsewhere.
New owners who recently purchased a property with an existing home exemption and Homestead or Commercialized Home Use tax classification from the prior owners must apply for their own home exemption to receive an exemption reduction and the Owner-Occupied or Owner-Occupied Mixed-Use tax classification.
Other exemptions include totally disabled veterans, persons with impaired sight or hearing and persons totally disabled, charitable organizations, low- and moderate-income housing, owners with eligible safe rooms, kuleana landowners and an additional home exemption relating to owner-occupants’ income. The combined gross income threshold for all owner-occupants’ for the additional home exemption relating to owner-occupants’ income is $96,600. Tax credits include the limitation of taxes for home preservation and the low-income tax credit.
The Long Term Affordable rental program provides the “Owner-Occupied” tax class, the lowest tax rate, for approved property owners who rent their properties at or below 90% of the Kauai Median Household Income as set forth in the Kaua‘i County Housing Agency Affordable Rental Housing Guideline. If there are any questions regarding the continuing status of a multi-year lease agreement, you are strongly encouraged to contact the Real Property Assessment office or file prior to October 2.
Failure to notify the assessor of any change to current tax relief status subjects the property to back taxes and a civil penalty for each year that the change is unreported.
Exemption or tax credit forms are available at 4444 Rice St., Suite 454, Līhu‘e, Kaua‘i, Hawai‘i, 96766, or online at kauaipropertytax.com. Certain forms are also available for online submission at connect.kauai.gov. For additional information, call 808-241-4224.