Time running out for property owners to file appeal of their 2026 real property assessment

Property owners are reminded that the deadline looms to file an appeal of their 2026 real property assessment; an appeal must be filed by Dec. 31.

Kaua‘i County Real Property Assessment Division also notifies the public that its new online Real Property Tax Appeal application system is now live at the county website (connect.kauai.gov).

The new platform — developed in partnership with ElementsXS/LIMS — allows property owners who disagree with their assessment notice to conveniently submit an appeal application and pay the required appeal fee online.

Property owners can also continue to submit appeal applications and payments via mail or in-person at the Real Property Assessment Office — located at 4444 Rice St., Suite 454 — in Līhu‘e.

A property owner is allowed to file an appeal by the Dec. 31 deadline if they are aggrieved by any or all of the grounds for appeal listed here:

• Assessment of the property exceeds by more than 15% of the assessment to market value.
• Lack of uniformity or inequality brought about by illegality of methods used or error in the application of the methods to the property invoiced.
• Denial of an exemption or dedication to which the owner is entitled and for which they have qualified.
• Illegality, on any ground arising under the Constitution or laws of the United States, Hawai‘i County code or Hawai‘i state statutes.
• The tax rate classification is incorrect according to Sec. 5A-6.4 or the Real Property Tax Classification Rules.

A completed appeal form must be submitted with a $75 deposit fee for each appeal.

The required form also is available on the county’s website.

Refer to Kaua‘i County Code, Section 5A, Article 12, or visit the Real Property Tax Assessment Office website for additional information about filing an appeal.