REAL PROPERTY TAX RELIEF AND EXEMPTIONS
The deadline to file for Real Property tax relief and exemptions for the 2026 tax year is September 30, 2025.
Eligible residents who are not currently receiving a home exemption may apply to reduce the net taxable value of their home. Requirements include: occupying the property as your principal home for over 270 days of the calendar year; and filing of your 2024 Hawai’i income tax return (form N-11) with a reported address within the County of Kaua’i. Additionally, a valid State of Hawai’i driver’s license, State ID, green card, or military orders indicating residency within the County of Kaua’i is also required.
Other exemptions or relief programs with September 30, 2025 deadline include:
Property owners who are deaf, blind, totally disabled, or veterans with disabilities (less than 80% disabled).
Totally disabled veterans (certified as 80%-100% disabled by the VA).
Nonprofit organizations.
Low and moderate-income housing projects.
Homes with a safe room.
Kuleana lands.
Owner-occupants with a combined gross household income of $104,200 or less.
Long-term affordable rental.
Home preservation tax limitation
To qualify for tax relief or an exemption, the document by which the property was acquired (deed, lease, agreement of sale, etc.) must be recorded at the Bureau of Conveyances by September 30, 2025. Please have your tax map key (TMK) number available to expedite the process of applying for tax relief or an exemption with the Real Property Assessment office.
A change in ownership or use, such as the sale or rental of the property, voids the exemption and must be reported to the Real Property Assessment office within 30 days. Failure to notify the Real Property Assessment office of the change subjects the claimant to back taxes and a civil penalty for each year that the change remains unreported.
Exemptions and tax relief forms are available at the Real Property Assessment office, 4444 Rice St., Suite 454, Lihu’e, Kaua’i, Hawai’i 96766 or online at www.kauaipropertytax.com. Some forms can be submitted online at https://connect.kauai.gov. For more information, call (808) 241-4224 or email rpassessment@kauai.gov.
(TGI1504741 9/10, 9/17/25)
