Anyone who is a primary resident of Kaua‘i and not currently receiving a home exemption or related tax credit may be eligible to file a claim to reduce the real property taxes on an owner-occupied home. To qualify for a home exemption, residents must occupy your property as the principal home for more than 270 days, provide a 2022 full time resident state of Hawaii income tax return (form N-11), Hawai‘i driver’s license or state ID, and not claim primary residency elsewhere.
The Long Term Affordable rental program provides the “Homestead” tax class, the lowest tax rate, for approved property owners who rent their properties at or below 90% of the Kaua‘i median household income as set forth in the Kaua‘i County Housing Agency Affordable Rental Housing Guideline.
The Long-Term Lease Application for Reclassification of Residential Investor Properties provides the lower tax rate for property owners whose property’s value is $1.3 million or higher. To qualify, an owner is required to file the application and provide current long-term lease agreements for all residential units on the parcel.
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. Tax credits include the limitation of taxes for home preservation and the low-income tax credit.
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.
Click Link for Fillable Form: 2024 Claim for Home Exemption Form
Additional exemption and/or tax credit forms are available at kauaipropertytax.com
Certain forms are also available for online submission at connect.kauai.gov.
The Kauai Real Property Assessment Office is located at:
4444 Rice St., Suite 454, Lihue, HI, 96766
For questions, you can call them at 808.241.4224
For more local news and Kauai real estate information, contact us at:
Sean Ahearn & Jim Karlovsky