NOTICE OF PUBLICATION AND NOTICE OF PUBLIC HEARING

Notice is hereby given that the Kaua’i County Council will hold a public hearing on Wednesday, April 22, 2026, at 8:30 a.m., or soon thereafter, at the Council Chambers, 4396 Rice Street, Room 201, and Meeting Room 106, Historic County Building, Lihu’e, on the following:

Bill No. 2991
A BILL FOR AN ORDINANCE AMENDING CHAPTER 5A, KAUA’I COUNTY CODE 1987, AS AMENDED, RELATING TO REAL PROPERTY TAX (Tax Credit)

This Bill proposes to amend Kaua’i County Code 1987, as amended, Sections 5A-11.4 and 5A-12.3, to allow certain property owners who did not apply for a Home Exemption by the September 30 deadline because they did not yet own the property to apply for an Owner-Occupied Principal Home Tax Credit after the September 30 deadline relating to the property of their principal home. Successful applicants will receive a tax credit that shall equal the difference between the tax amount based on the classification of the property at the time of application and the tax amount based on taxes that would have been owed if the property were classified as Owner-Occupied or Owner-Occupied Mixed-Use, beginning on the first day of the month following the date the taxpayer commenced occupancy of the property as the taxpayer’s principal home. Applications will be accepted starting with the date of assessment, October 1, and ending on June 30 of the following year. The more than two hundred seventy (270) calendar days of occupancy normally required of the Owner-Occupied and Owner-Occupied Mixed-Use tax classes will not apply to this tax credit. Property owners will still need to qualify and apply for the Home Exemption in order to be assigned to the Owner-Occupied or Owner-Occupied Mixed-Use tax classes and to be taxed accordingly for future years.

Any person may testify at the public hearing, and at any Council and Committee Meeting (at which time any Bill may be amended). Meeting notices and full-text Bills are available at least six (6) days in advance at the Office of the County Clerk, Council Services Division and kauai.gov/ Government/Council/Webcast-Meetings. Written testimony may be submitted via counciltestimony@kauai.gov, mail, or fax. For further information, please call (808) 241-4188.

CERTIFICATE OF THE COUNTY CLERK

I hereby certify that the Kaua’i County Council passed on first reading and ordered to print Bill No. 2991 during the March 25, 2026 Council Meeting, by the following vote:

AYES: Bulosan, Carvalho, Cowden, Kaneshiro, Kuali’i, Rapozo TOTAL – 6,
NOES: None TOTAL – 0,
EXCUSED & NOT VOTING: Holland TOTAL – 1,
RECUSED & NOT VOTING: None TOTAL – 0.

NOTE: IF YOU NEED AN AUXILIARY AID/SERVICE, OTHER ACCOMMODATION DUE TO A DISABILITY, OR AN INTERPRETER FOR NON-ENGLISH SPEAKING PERSONS, PLEASE CONTACT THE OFFICE OF THE COUNTY CLERK, COUNCIL SERVICES DIVISION AT (808) 241-4188 OR COKCOUNCIL@KAUAI.GOV AS SOON AS POSSIBLE. REQUESTS MADE AS EARLY AS POSSIBLE WILL ALLOW ADEQUATE TIME TO FULFILL YOUR REQUEST.

UPON REQUEST, THIS NOTICE IS AVAILABLE IN ALTERNATE FORMATS SUCH AS LARGE PRINT, BRAILLE, OR ELECTRONIC COPY.

(TGI1524489 4/03/26)