APRIL-2020-COVID-19 TAX RELIEF TENTATIVE DEADLINES AND UPDATES FOR 2020/2021

REAL PROPERTY TAX RELIEF PROGRAMS

The Department of Finance would like to inform all County of Kauai real property owners of the
changes to the REAL PROPERTY ADMINISTRATION & POLICIES as outline below.

DEADLINES MAY HAVE CHANGED DUE TO COVID-19 LEADERSHIP DIRECTIVES FOR COUNTY OF KAUAI
FOR ANY QUESTIONS EMAIL DIRECTLY TO rpassessment@kauai.gov OR CALL 241-4224

THE BASIC HOME EXEMPTION: For JUST THOSE WITH 2020 YEAR TENTATIVE HOME EXEMPTION due to the requirement to submit 2019 Hawaii Residential Income Tax Filings by April 30th of this year - your deadline to submit those Tax Returns is NOW JULY 31st, 2020. Failure to submit 2019 Tax Returns, will be cause for removal and correction of 2020 Home exemption Status

    TAX RELIEF PROGRAMS REQUIRING ANNUAL APPLICATIONS:
  • Additional Home Exemption for Low Income - owner-occupied properties with a current Home Exemption where the combined 2019 GROSS INCOME from all household members is at or below $77,000 of the Kaua'i Median Household Income as determined annually by the department of Housing and Urban Development. FORMS LINK TO CURRENT ONLINE APPLICATION - SEE WEBSITE HOMEPAGE.
  • Very Low Income Tax Credit - owner-occupied properties with current Home Exemption and all titleholders who have a combined GROSS INCOME not exceeding a maximum of $48,000 , may be eligible for limiting total real property taxes to 3% of the GROSS INCOME or Minimum Tax, whichever is higher.
Deadline remains September 30th, 2020 to submit with 2019 Federal & State Tax Returns. Submission of Low Income or Very Low Income Applications with corresponding Tax Documents can be emailed to rpassessment@kauai.gov . Hard Copies of emailed documents MUST FOLLOW In the regular mail

What if I am not required to File Tax Returns? Drop off, Email or Mail in a tax preparer's statement that you are not required to file, with the Notarized Affidavit Form, provided by our Office and available on the Kauai.gov and kauaipropertytax.com websites / Forms & Handouts Link.

Long Term Affordable Rentals - residences rented for one-year or longer and at rent levels that do not exceed the affordable rental rates established by HUD and reported by the Kaua'i Housing Agency based on 90% of the Kaua'i Median Household Income. DEADLINE TO SUBMIT FORM & LEASE(S) is September 30th, 2020.

REMINDER OF DEADLINE FOR FILING MARCH 27TH FLOOD DISASTER CLAIMS BY JUNE 30TH
From Sec. 5A-4.2 Remission of Taxes in Cases of Certain Disasters. In any case of the damage or destruction of real property as the result of a tidal wave, earthquake, or volcanic eruption, or as the result of floodwaters overflowing the banks or walls of a river or stream, the Director is authorized to remit taxes due on such property, to the extent and in the manner hereinafter set forth:

(d) Application for a remission of taxes pursuant to this Section shall be filed with the Director on or before June 30th of the tax year involved, or within sixty (60) days after the occurrence of the disaster, whichever is the later.

  • OTHER EXEMPTIONS - Basic Home Exemption for owner-occupants that use their property as their principal-Disability exemption for hearing, sight and total disabilities with validation from a primary care physician-Veterans Disability for 100% disability due to military service- Kuleana for descendants of awardees from the 'Great Mãhele of 1848'-Safe Room exemption based on FEMA requirements-Fire Suppression exemption for homes that have overhead sprinkler systems installed-Home Preservation Tax Limit for owners with $100,000 or less Gross Income and Assessed Value > $750,000.