NOTICE TO COUNTY OF KAUA’I REAL PROPERTY OWNERS
2023 ASSESSMENT YEAR APPEAL FILING DEADLINE
DECEMBER 31, 2022
This notice is to inform COUNTY OF KAUA’I real property owners that the filing deadline for appealing the 2023 real property assessment is on December 31, 2022.
A notice of property assessment showing the tax classification, market and assessed values, total exemptions applied to the property, if any, net taxable value, and the property status (improved, partially complete, or vacant) was mailed to real property owners on December 1, 2022. Please contact the assessment division at (808) 241-4224 or write to 4444 Rice Street, Suite A-454, Lihu’e, HI 96766, if you did not receive a notice by December 15, 2022.
Owners are strongly encouraged to read both sides of the notice and review the market valuation, tax classification, property status, and the amount of the exemption, if any, for their respective properties. If a property owner is aggrieved by any or all of the grounds for appeal listed below, they may file an appeal by December 31, 2022, with the COUNTY OF KAUA’I, BOARD OF REVIEW at 4444 Rice Street, Suite A-454, Lihu’e, HI 96766. Prior to filing, owners are encouraged to discuss any differences they may have with the appraisers.
Contact the assessment division or visit our website at “www.kauaipropertytax.com" for Appeal Form (P-51) and filing information.
A $75 (U.S.) deposit fee shall be paid for each appeal to the BOARD OF REVIEW. Separate appeals shall be filed for each general land class of a parcel.
In filing an appeal, you shall state the reason for the appeal. The ordinance states that a person shall not be deemed aggrieved by an assessment, nor shall an assessment be lowered or an exemption allowed, unless there is shown:
1. The assessment of the property exceeds by more than fifteen percent (15%) the director’s assessment of market value.
2. There is a lack of uniformity or inequality resulting from the use of illegal assessment methods or an error in the application of the methods.
3. Denial of an exemption to which you are entitled for which all requirements are met.
4. Illegal or unconstitutional methods used to arrive at the assessment.
5. Use Tax Classification: Owner believes the property should be classified as: _______________
An automatic second appeal will be granted if the 2022 appeal is not settled by December 31, 2022 and this year’s assessment of the property is the same as last year’s assessment.
If any of the above conditions are NOT met and you disagree with the 2023 market value, you must re-file an appeal by December 31, 2022.
DIRECTOR OF FINANCE-COUNTY OF KAUA’I
(December 15, 2022)