Real Property Tax Appeal

 TitleModified DateDescription
Annual Appeal to Real Property Assessment2/3/2020Taxpayer may submit the Tax Appeal Form, disputing the Current Assessment Year Market Value, during period December 1st through December 31st.

Real Property Forms and Handouts (PDF format)

The following forms must be submitted by mail or in person. Forms will not be accepted through email or fax as original, hand-written signatures are required.

2022 Home Preservation Tax Limitation ApplicationActions for Tax ReliefHome Preservation Tax Limitation – owner-occupants with property value of $750,000 or more after deducting exemptions, gross income of ALL Titleholders does not exceed $100,000 on Tax returns. Taxes are computed at 3% of total gross income.
Affordable Long Term Rental-2022 ApplicationActions for Tax ReliefOne application for each Living Unit on Property - additional to any Primary Residence - to qualify for full benefit of Lowest tax rate
Charitable & Miscellaneous Exemption ClaimActions for Tax ReliefClaim for Charitable & Miscellaneous Use (RP Form P-5). Miscellaneous to include Crop Shelter, Cemetery, Hospital and Church, ETC. Filing deadline is September 30th
Claim for Totally Disabled Veteran (Sec 5A-11.6)Actions for Tax ReliefClaim for Exemption as a Totally Disabled Veteran applicable to entire homestead more particularly defined on page 2 of this claim form. Final determination will be obtained from Dept of Veterans Affairs.
Commercial Alternative Energy ExemptionActions for Tax ReliefExemption for energy production facility that generates, stores or distributes energy from renewable energy sources. Deadline to file is September 30th.
Kuleana Tax ExemptionActions for Tax ReliefTax exemption application form for Kuleana Land Owners. Filing deadline September 30TH
Petition to Dedicate for Historic Preservation ExemptionActions for Tax ReliefApplication for 10-year dedication on properties included in the Hawaii Register of Historic Places. Deadline to file is July 1st
Safe Room Exemption ClaimActions for Tax ReliefClaim for an Exemption for Safe Room, meeting all Sec 5A-11.27 criteria. Deadline to file is September 30th. (RPA Form 1/2000)
Totally Disabled or Hansen's Disease, Blind, Deaf Claim for Exemption Actions for Tax ReliefExemption 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
Totally Disabled Physician’s Certification Form N-172Actions for Tax ReliefN-172 State Tax Form used as Physician's Certification Form. RP Form P-6 should accompany this form. Filing deadline September 30TH
Agricultural Petition to Dedicate Land to Commercial Farming UseAnnual FilingsPetition to Dedicate Lands to Agricultural Use to establish Product to Market for a period of 10-20 years. Deadline to file is July 1 of any year preceding the effective start year. (RP Form P-41)
Actual Use of your Property - Tax Classification SurveyAnnual FllingsSurvey Declaration by Owner(s) mailed to all “improved’ properties, initially in 2013. Currently mailed to property owners, upon transfer or sale. All Improved Properties Require a Use Survey submitted and to amend existing Tax Classification, together
Annual Income AffidavitAnnual FllingsRequired to be annually filed, by those seeking tax relief, related to current gross income, used when the taxpayer is no longer required to file U.S. Federal Income Tax, Hawaii or any other State Tax returns. Signature must be notarized.
Claim For Disaster ReliefAnnual FllingsGeneral Claim Form for Real Property Damages, due to Disaster, such as Floods, Hurricanes, Fire, Earthquakes, Tsunamis and Mudslides.
Combat Zone/Hazardous Duty Claim for ExemptionAnnual FllingsGranted to an individual serving in the Armed Forces of the United States at any time during the 2019 Tax Year (July 1, 2019 through June 30, 2020) in a combat zone or hazardous duty area. Conditions Apply (RP Form P-9)
Low & Moderate Income Housing ClaimAnnual FllingsClaim for Low & Moderate Income Housing (RP Form P-5A). File in duplicate annually by September 30th
Public Utilities Exemption ClaimAnnual FllingsClaim for exemption by Public Utilities (RP Form P-7 ). Filing deadline September 30TH.
Tree Farm Development ApplicationAnnual FllingsApplication to commit lands of 10-acres or more to Tree Farming for 20 years. Deadline to file is July 1.
**Administrative Rules for Assessment of PropertyApplication RulesAdministrative Rule for Assessment of Property. AKA RP-11
**Administrative Rules for Basic Home ExemptionApplication RulesAdministrative Rules for Primary Home Use & Homestead Tax Classification AKA RP-10
**Administrative Rules on Tax ClassificationApplication Rules*NEW* Real Property Tax Classification Rules, effective August 5, 2015.
**Agricultural Dedication Program RulesApplication RulesAdministrative Rules Relating to Dedication of Lands to Agriculture Use, as set by the Director of Finance, under Section 5A-9.1 of the Kauai County Code 1987
Change of Mailing AddressFormsFillable form for Change of Mailing Address send to
Home Exemption Notice Holders of Change in Facts ReportedFormsNotice to the Assessment Division as to a Change in Facts Reported on Home Exemptions Claim (RP Form P-43)
Tax Map Order Form and InstructionsFormsOrder form for Printed Maps or Comprehensive CD of Kauai County Plat Maps (RP Form P-53)
Taxpayer's Notice of ComplaintFormsTaxpayer's Notice of Complaint submitted directly to the Real Property Tax Board of Review. (RP Form P-70)
2020 Tax RatesInformResolution No. 2020-16 establishing real property tax rates for fiscal year July 1, 2020 to June 30, 2021
Agricultural Petition to Dedicate - Accompanying Additional InformationInformDescription of criteria for crop, crop spacing, forestry, pasture for horses and pasture for livestock to qualify for Agriculture Dedication
Criteria For Change of Tax ClassificationInformA list is 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.
Understanding your Real Property TaxesInformSummary of Real Property Tax Relief programs