NOTICE TO COUNTY OF KAUA’I REAL PROPERTY OWNERS
2025 ASSESSMENT YEAR
APPEAL FILING DEADLINE DECEMBER 31, 2024

This notice is to inform COUNTY OF KAUA’I real property owners that the filing deadline for appealing the 2025 real property assessment is on December 31, 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 27, 2024. Please contact the assessment section at (808) 241-4224 or write to 4444 Rice Street, Suite A-454, Lihu’e, HI 96766, if you have not received a notice.
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 December 31, 2024, with the COUNTY OF KAUA’I, BOARD OF REVIEW at 4444 Rice Street, Suite A-454, Lihu’e , HI 96766.
Contact the assessment section or visit our website at www.kauaipropertytax.com for an 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 taxpayer 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 2024 appeal is not settled prior to December 31, 2024 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 2025 market value, you must re-file an appeal by December 31, 2024.

(TGI1477955 12/18/24)