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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
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County of Kauai
Property Tax
Classification
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July1, 2005 to
June 30, 2006
(Building)
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July 1, 2005 to
June 30, 2006
(Land)
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July1, 2006 to
June 30, 2007
(Building)
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July 1, 2006 to
June 30, 2007
(Land)
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Homestead
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$3.44
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$4.00
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$3.44
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$4.00
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Single Family
Residential
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$4.30
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$4.00
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$4.30
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$4.00
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Apartment
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$7.95
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$6.95
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$7.95
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$6.95
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Commercial
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$7.95
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$6.95
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$7.95
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$6.95
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Industrial
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$7.95
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$6.95
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$7.95
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$6.95
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Agricultural
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$4.30
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$6.95
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$4.30
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$6.95
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Conservation
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$4.30
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$6.95
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$4.30
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$6.95
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Hotel and Resort
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$7.95
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$6.95
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$7.95
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$6.95
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Rates per $1,000 of Assessed Value. Source: County of Kauai.
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Type of
Exemption
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Exempt
Amount
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Requirements
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Filing Deadline
for Next Tax Year
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Home
Exemption
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$48,000
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Own and Occupy as
Principal Residence
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December 31
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Multiple Home
Exemptions for
Senior Citizens
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$96,000
$120,000
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Age 60 to 69
Age 70 +
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December 31
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Totally Disabled
Veterans
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Exempt from Property
Tax, with $25
Minimum Tax
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Physician’s Certification
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December 31
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Hansen’s
Disease
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Exempt from Property
Tax, up to $50,000, plus Home Exemption or Multiple Exemptions
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Confined Because
of Illness
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December 31
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Exemption
Based on Income
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$55,000, plus Home
Exemption or
Multiple Exemptions
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Income Below $40,000
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September 1
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Blind, Deaf or
Totally Disabled
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Exempt from Property Tax, up to $50,000, plus Home Exemption or Multiple Exemptions
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Physician’s Certification
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December 31
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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.
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