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.

2021 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)
2021 Home Preservation Tax Limitation ApplicationAnnual FllingsUnder conditions of this annually filed for tax credit, taxes are computed to be 3% of gross income of all Owners, not exceeding $100,000. All Owners Gross Income verified by current filing of Federal & State Income Tax Returns.
2021 Long Term Affordable Rental Program Annual FllingsTax Relief program for those Owners providing affordable rental units for 1-year or longer at a rate as set forth by the Kauai County Housing Agency. Deadline to file for the 2021 Real Property Tax Year is September 30th, 2020.
2021 Low Income Exemption Relating to Owner-Occupants’ with Home ExemptionAnnual FllingsUnder conditions of this annually filed additional income exemption, the gross income, to include rental income, if applicable, of all owner-occupants is verified by current filing of Federal & State Income Tax returns.
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)
Understanding your Real Property TaxesAnnual FllingsSummary of Real Property Tax Relief programs
**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
Basic Home Exemption Claim Form, Rules & PolicyFormsNEW Home Exemption Claim Form, Rules & Policy (RP Form P-3). Filing Deadline is September 30th. (RP Form P-3_
Basic 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)
Change of Mailing AddressFormsFillable form for Change of Mailing Address send to
Charitable & Miscellaneous Exemption ClaimFormsClaim 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)FormsClaim 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 ExemptionFormsExemption for energy production facility that generates, stores or distributes energy from renewable energy sources. Deadline to file is September 30th.
Kuleana Tax ExemptionFormsTax exemption application form for Kuleana Land Owners. Filing deadline September 30TH
Low & Moderate Income Housing ClaimFormsClaim for Low & Moderate Income Housing (RP Form P-5A). File in duplicate annually by September 30th
Petition to Dedicate for Historic Preservation ExemptionFormsApplication for 10-year dedication on properties included in the Hawaii Register of Historic Places. Deadline to file is July 1st
Public Utilities Exemption ClaimFormsClaim for exemption by Public Utilities (RP Form P-7 ). Filing deadline September 30TH.
Safe Room Exemption ClaimFormsClaim for an Exemption for Safe Room, meeting all Sec 5A-11.27 criteria. Deadline to file is September 30th. (RPA Form 1/2000)
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)
Totally Disabled or Hansen's Disease, Blind, Deaf Claim for Exemption FormsExemption 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-172FormsN-172 State Tax Form used as Physician's Certification Form. RP Form P-6 should accompany this form. Filing deadline September 30TH
Tree Farm Development ApplicationFormsApplication to commit lands of 10-acres or more to Tree Farming for 20 years. Deadline to file is July 1.
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.