NOTICE TO COUNTY OF KAUA’I REAL PROPERTY OWNERS
2024 ASSESSMENT YEAR APPEAL FILING DEADLINE
JANUARY 2, 2024

This notice is to inform COUNTY OF KAUA’I real property owners that the filing deadline for appealing the 2024 real property assessment is on January 02, 2024.
A notice of property assessment showing the tax classification, market and assessed values, total exemptions if any, net taxable value, and the property status (improved, partially complete, or vacant) was mailed to real property owners on November 30, 2023. 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 14, 2023.
Owners are strongly encouraged to read both sides of the notice and review the market valuation, tax classification, property status, and exemption amounts. If a property owner is aggrieved by any or all of the grounds for appeal listed below, they may file an appeal by January 02, 2024, with the COUNTY OF KAUA’I, BOARD OF REVIEW at 4444 Rice Street, Suite A-454, Lihu’e , HI 96766.
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.
GROUNDS OF 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:
a. The assessment of the property exceeds by more than fifteen percent (15%) the director’s assessment of market value.
b. Lack of uniformity or inequality, brought about by illegality of the methods used or error in the application of the methods to the property involved.
c. Denial of an exemption or dedication to which the owner is entitled and for which he or she has qualified.
d. Illegality, on any ground arising under the Constitution or laws of the United States or the laws of the State or the ordinances of the County.
e. The tax rate classification is incorrect according to Sec. 5A-6.4 or the Real Property Tax Classification Rules.
SECOND APPEALS:
An automatic second appeal will be granted if the 2023 appeal is not settled prior to December 31, 2023 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 2024 market value, you must re-file an appeal by January 02, 2024.
(TGI1439640 12/15/23)