Hawaii · Kauai County · Local exemptions · Updated Oct 2026
Kauai County, HI property tax exemptions (2026)
The property tax breaks that are set or run locally in Kauai County, on top of Hawaii’s statewide rules: what each is worth here, who qualifies, where to apply and the deadline.
What is different in Kauai County
Kauai has the largest age-tiered home exemption in Hawaii: $220,000, $240,000 at ages 60-69 and $260,000 at 70+. Owners under 80% of Kauai's median income can add $120,000 more (and half off the refuse fee), very-low-income owners get a credit capping tax at 3% of income, and long-time owners of homes worth $1 million or more with income up to $200,000 can limit tax to 3% of income. Nearly every claim is due September 30.
Apply at
County of Kauai, Department of Finance, Real Property Assessment Section
Phone
808-241-4224
Local breaks
Home Exemption (KCC 5A-11.4), Age-based home exemption, Additional Home Exemption Based on Owner-Occupant's Income, Very Low-Income Tax Credit, Home Preservation Tax Limitation (KCC 5A-11A.2), Homes of Disabled Veterans (80% to 100% disabled), Disability Exemption (blind, deaf, totally disabled, or veteran under 80% disabled)
Tax year
2027 tax year (current page), 2028 claim form (filed by Sept. 30, 2027 or as dated on form), current
Where to apply in Kauai County
County of Kauai, Department of Finance, Real Property Assessment Section
You own the home (recorded at the Bureau of Conveyances by September 30 before the tax year; leases must run 15+ years with the lessee paying taxes) and occupy it as your principal home: at least 271 days a year, a Hawaii driver's license or state ID (or military orders), and a full-year Hawaii resident income tax return (N-11) with a Kauai address. One exemption; spouses get one between them unless separated by court order.
How to apply
File Claim for Home Exemption (Form P-3) online (TrueRoll link on the county page) or on the fillable PDF with the Real Property Assessment Section. Attach proof of residency and age (Hawaii license/ID). Taxes must be current.
Additional Home Exemption Based on Owner-Occupant's Income
An extra $120,000 exemption plus half off the refuse collection fee; minimum tax drops from $150 to $75
Set by
county
Tax year
2028 claim form (filed by Sept. 30, 2027 or as dated on form)
Who qualifies
Owners with an approved home exemption whose combined gross income (federal and Hawaii returns for the prior year) is at or below 80% of the Kauai median household income.
Income limit
80% of Kauai median household income (dollar figure not published on the page)
How to apply
File the Claim for Income Exemption with 2026 Hawaii N-11 and federal 1040 returns for all owner-occupants (or the county Annual Income Affidavit plus SSA-1099/pension statements if you do not file).
A credit for the amount by which your tax exceeds 3% of all titleholders' combined gross income; tax cannot go below the minimum tax
Set by
county
Tax year
current
Who qualifies
Owners with a current home exemption and taxes paid up, whose household income is at or below 50% of the Kauai median household income published by the Kauai Housing Agency for the prior calendar year.
Income limit
50% of Kauai median household income (prior calendar year)
How to apply
Same combined claim form as the income exemption (Program II), with income tax returns for all titleholders.
Tax limited to the higher of 3% of all owners' combined gross income or $500
Set by
county
Tax year
current
Who qualifies
Owner-occupants whose home exemption has been in effect at least 10 years, who own no other property, whose net taxable value is $1,000,000 or more, and whose titleholders' combined gross income does not exceed $200,000 (federal and Hawaii returns).
Income limit
$200,000 combined gross income of all titleholders
How to apply
File the Home Preservation Tax Limitation Application with income tax returns.
Home exempt from all property tax except the $150 minimum tax (multi-unit properties excluded)
Set by
county
Tax year
current
Who qualifies
Veteran at least 80% disabled due to injuries received on duty with the U.S. Armed Forces, with an approved home exemption; continues for an unmarried widow(er) who keeps living there. Final determination from the VA.
How to apply
File the Claim for Homes of Disabled Veteran Exemption (RP Form P-6) together with the home exemption claim (P-3).
Disability Exemption (blind, deaf, totally disabled, or veteran under 80% disabled)
$50,000 exemption, in addition to the home exemption
Set by
county
Tax year
current
Who qualifies
Owner who is blind, deaf (82 dB or worse), totally and permanently disabled, or a veteran less than 80% disabled from injuries on duty; certified by a Hawaii-licensed physician or a commissioned U.S. military / Public Health Service medical officer.
How to apply
File RP Form P-6 (Disability Exemption) with the physician's certification.
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Kauai County
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Document checklist for Kauai County
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in Kauai County
What property tax exemptions are there in Kauai County?
Kauai has the largest age-tiered home exemption in Hawaii: $220,000, $240,000 at ages 60-69 and $260,000 at 70+. Owners under 80% of Kauai's median income can add $120,000 more (and half off the refuse fee), very-low-income owners get a credit capping tax at 3% of income, and long-time owners of homes worth $1 million or more with income up to $200,000 can limit tax to 3% of income. Nearly every claim is due September 30. Local breaks here: Home Exemption (KCC 5A-11.4); Age-based home exemption; Additional Home Exemption Based on Owner-Occupant's Income; Very Low-Income Tax Credit; Home Preservation Tax Limitation (KCC 5A-11A.2); Homes of Disabled Veterans (80% to 100% disabled); Disability Exemption (blind, deaf, totally disabled, or veteran under 80% disabled).
Where do I apply for a property tax exemption in Kauai County?
County of Kauai, Department of Finance, Real Property Assessment Section Phone: 808-241-4224 Address: 4444 Rice Street, Suite 454, Lihue, HI 96766. Also: County of Kauai Real Property Collection, which sends and collects tax bills (808-241-4272, [email protected]).
When is the deadline to apply in Kauai County?
Home Exemption (KCC 5A-11.4): September 30 before the tax year. Age-based home exemption: September 30 before the tax year. Additional Home Exemption Based on Owner-Occupant's Income: September 30, every year. Very Low-Income Tax Credit: September 30, every year. Home Preservation Tax Limitation (KCC 5A-11A.2): September 30, every year. Homes of Disabled Veterans (80% to 100% disabled): September 30 before the tax year. Disability Exemption (blind, deaf, totally disabled, or veteran under 80% disabled): September 30 before the tax year.
Is there an income limit for Kauai County’s local breaks?
Home Exemption (KCC 5A-11.4): no income limit listed. Age-based home exemption: no income limit listed. Additional Home Exemption Based on Owner-Occupant's Income: 80% of Kauai median household income (dollar figure not published on the page) Very Low-Income Tax Credit: 50% of Kauai median household income (prior calendar year) Home Preservation Tax Limitation (KCC 5A-11A.2): $200,000 combined gross income of all titleholders. Homes of Disabled Veterans (80% to 100% disabled): no income limit listed. Disability Exemption (blind, deaf, totally disabled, or veteran under 80% disabled): no income limit listed.
Do I have to reapply every year in Kauai County?
Home Exemption (KCC 5A-11.4): One-time; report moving, renting or business use within 30 days (penalty up to $200 a year) Age-based home exemption: Automatic. Additional Home Exemption Based on Owner-Occupant's Income: Apply every year. Very Low-Income Tax Credit: Apply every year. Home Preservation Tax Limitation (KCC 5A-11A.2): Apply every year. Homes of Disabled Veterans (80% to 100% disabled): Continues while disabled / widow(er) unmarried. Disability Exemption (blind, deaf, totally disabled, or veteran under 80% disabled): No annual refiling while requirements are met.
Good to know in Kauai County
Minimum real property tax is $150 a year ($75 if you qualify for the income-based exemption).
Buyers who missed the September 30 home exemption deadline because they did not yet own the home can apply for the Owner-Occupied Principal Home Tax Credit (county form).
Deployed active-duty military personnel can get a full exemption on their primary residence; claim by June 30 of the tax year (Form P-9).
Median effective tax rate for Kauai County: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, county figures as published by Tax Foundation. The rate is property taxes paid divided by home value.