Reminder: Real Property Tax Exemptions Deadline Nears

The county is reminding the public that the deadline to file upcoming 2023 real property tax exemptions is Sept. 30.

Primary residents of Kaua‘i who are not currently receiving a home exemption or related tax credit might be eligible to file a claim to reduce the real property taxes on their home. To qualify for a home exemption, a resident must occupy their property as a principal home for more than 270 days and provide a 2021 full-time residency state income tax return, Hawai‘i driver’s license or state-issued ID and not claim primary residency elsewhere.

Other exemptions include totally disabled veterans, people with impaired sight or hearing and totally disabled people, charitable organizations, low and moderate-income housing, owners with eligible safe rooms, kuleana landowners and an additional home exemption relating to owner-occupants’ income. Tax credits include the limitation of taxes for home preservation and the low-income tax credit.

The long-term affordable rental program provides the homestead tax class, the lowest tax rate, for approved property owners who rent their properties at or below 90% of the Kaua‘i median household income as set forth in the county Housing Agency affordable rental housing guideline. If there are any questions regarding the continuing status of a multi-year lease agreement, residents are encouraged to contact the county Real Property Assessment office or file prior to Sept. 30.

The long-term lease application for reclassification of residential investor properties provides the lower tax rate for property owners whose property’s value is $1.3 million or more. To qualify, an owner is required to file the application and provide current long-term lease agreements for all residential units on the parcel.

Failure to notify the assessor of any change to current tax relief status subjects a property to back taxes and a civil penalty for each year the change is unreported.

Exemption or tax credit forms are available at 4444 Rice St., Suite 454, in Līhu‘e or online. Certain forms are also available for online submission here.

For more information, call 808-241-4224.