How about some information on Kauai’s real property taxes? How are they assessed? What are the tax rates? Are there exemptions available?

 

 

The County of Kauai assesses the real property on the island annually on January 1. Assessments are made of each neighborhood using a computer model at 100% of “fair market value” of land and improvements. Sales of individual properties do not trigger reassessment. Notices are mailed to property owners on March 15. Appeals must be filed by April 9.

 

In June, the Kauai County Council sets tax rates for the fiscal year beginning July 1. Rates differ for land and improvements (buildings), depending upon the property classification. Condominiums are taxed at the Hotel and Resort rates unless owner occupied.

 

Tax payments are made semi-annually, half on August 20 and the remaining amount on February 20. Go to http://www.kauaipropertytax.com for assessment and tax bill information.

 

Kauai has a variety of real property tax exemptions. See the table on the next page. Additional information may be obtained from the County of Kauai Department of Finance at 4444 Rice Street in Lihue, phone (808) 241-6222, or go to http://www.kauai.gov.

 

The County is the sole taxing authority for real property. There are no school taxes or other property based taxes in Hawaii.

 

NEW FOR THE 2006-2007 TAX YEAR: Real property tax rates remain unchanged for the fiscal year beginning July 1, 2006

 

County of Kauai

Property Tax

Classification

 

July1, 2005 to

June 30, 2006

(Building)

 

July 1, 2005 to

June 30, 2006

(Land)

 

July1, 2006 to

June 30, 2007

(Building)

 

July 1, 2006 to

June 30, 2007

(Land)

 

Homestead

$3.44

$4.00

$3.44

$4.00

Single Family

Residential

$4.30

$4.00

$4.30

$4.00

Apartment

$7.95

$6.95

$7.95

$6.95

Commercial

$7.95

$6.95

$7.95

$6.95

Industrial

$7.95

$6.95

$7.95

$6.95

Agricultural

$4.30

$6.95

$4.30

$6.95

Conservation

$4.30

$6.95

$4.30

$6.95

Hotel and Resort

$7.95

$6.95

$7.95

$6.95

 

Rates per $1,000 of Assessed Value.                                                      Source: County of Kauai.

Type of

Exemption

 

Exempt

Amount

 

Requirements

 

Filing Deadline

for Next Tax Year

 

Home

Exemption

 

$48,000

 

Own and Occupy as

Principal Residence

 

December 31

 

Multiple Home

Exemptions for

Senior Citizens

 

$96,000

$120,000

 

Age 60 to 69

Age 70 +

 

December 31

 

Totally Disabled

Veterans

 

Exempt from Property

Tax, with $25

Minimum Tax

 

Physician’s Certification

 

December 31

Hansen’s

Disease

 

Exempt from Property

Tax, up to $50,000, plus Home Exemption or Multiple Exemptions

 

Confined Because

of Illness

 

December 31

 

Exemption

Based on Income

 

$55,000, plus Home

Exemption or

Multiple Exemptions

 

Income Below $40,000

 

September 1

Blind, Deaf or

Totally Disabled

 

Exempt from Property Tax, up to $50,000, plus Home Exemption or Multiple Exemptions

 

Physician’s Certification

 

December 31

 

 

                                                                          Source: County of Kauai

 

There is a $25 minimum property tax. Exemptions should be applied for at the County of Kauai Service Center, 4444 Rice Street, Suite 454, in Lihue. An owner occupied condominium unit qualifies for home exemption if it is the principal place of residence.