Kauaʻi County — Chapter 5A

KCC §5A-1.1 Definitions for this chapter

KCC §5A-1.10 State agencies must share property documents with the Director

KCC §5A-1.14 When official notices are considered delivered

KCC §5A-1.16 Public access to tax maps and records

KCC §5A-1.17 Tax Records as Evidence

KCC §5A-1.18 When a tax payment is due on a weekend or holiday

KCC §5A-1.19 When property tax assessment lists can be changed

KCC §5A-1.2 Duties and Responsibilities of the Director

KCC §5A-1.20 Tax Adjustments and Refunds Rules

KCC §5A-1.21 How partial tax payments are applied

KCC §5A-1.23 Helping someone commit a misdemeanor is also a crime

KCC §5A-1.24 Neglect of Duty Is a Crime

KCC §5A-1.25 Penalty for misdemeanor offenses

KCC §5A-1.3 Who can give oaths for this chapter

KCC §5A-1.4 County tax hearings, investigations, and subpoenas

KCC §5A-1.5 When mailing counts as filing on time

KCC §5A-1.6 Tax collection duties and responsibilities of the Director

KCC §5A-1.7 District court judges handle county tax violations and collections

KCC §5A-1.8 Collecting overdue taxes and keeping public records

KCC §5A-1.9 Who represents the tax director in legal matters

KCC §5A-11A.1 Lower property tax rate for long-term affordable rentals

KCC §5A-11A.2 Home preservation tax limit: who qualifies and how to apply

KCC §5A-11A.3 Property Tax Assessment Cap for Homes and Affordable Rentals

KCC §5A-11.1 How to claim and keep property tax exemptions

KCC §5A-11.10 Property tax exemptions for nonprofit and charitable uses

KCC §5A-11.12 Property tax break for crop shelters

KCC §5A-11.13 Property tax break for dedicating land to public use

KCC §5A-11.15 Property tax break for solar and other clean energy upgrades

KCC §5A-11.17 Which properties are exempt from property taxes

KCC §5A-11.18 Taxing private businesses that lease tax-exempt property

KCC §5A-11.19 Tax rules for leased federal property

KCC §5A-11.2 Director can make rules to run the housing program

KCC §5A-11.20 Property Tax Exemption for Low and Moderate-Income Housing

KCC §5A-11.21 When a property tax exemption starts and how to renew it

KCC §5A-11.22 Property tax break for historic homes dedicated to preservation

KCC §5A-11.23 Other Exemptions

KCC §5A-11.24 Property tax break for credit unions

KCC §5A-11.27 Safe Room Property Tax Exemption Rules

KCC §5A-11.28 Property tax breaks for wartime veterans and their spouses

KCC §5A-11.29 Property tax break for Kuleana land heirs

KCC §5A-11.3 How property tax increases are capped for certain homeowners

KCC §5A-11.30 Tax breaks for commercial renewable energy facilities

KCC §5A-11.32 Property tax breaks for homes in mixed-use buildings

KCC §5A-11.4 Home property tax exemption rules and qualifications

KCC §5A-11.5 What Counts as a Home for the Property Tax Exemption

KCC §5A-11.6 Property tax break for homes of disabled veterans

KCC §5A-11.8 Property tax break for blind, deaf, disabled, and disabled veterans

KCC §5A-11.9 Tax exemption for nonprofit medical and hospital associations

KCC §5A-12.1 How to appeal your property tax assessment

KCC §5A-12.10 Appeal filing fee and payment deadline

KCC §5A-12.11 Getting your appeal costs back

KCC §5A-12.12 What happens to property tax paid while an appeal is pending

KCC §5A-12.13 Updating the tax list after an appeal decision

KCC §5A-12.14 Who can appeal time share assessments

KCC §5A-12.15 Section reserved and no longer in effect

KCC §5A-12.2 Appeals for people who owe someone else's tax

KCC §5A-12.3 When you can appeal your property tax assessment

KCC §5A-12.4 When you don't need to file a second tax appeal

KCC §5A-12.5 Small claims option for small tax disputes

KCC §5A-12.6 Board of Review: members, pay, and removal

KCC §5A-12.7 How the Board of Review hears property tax appeals

KCC §5A-12.8 Appealing a property tax decision to court

KCC §5A-12.9 How to File an Appeal with the Board of Review

KCC §5A-2.1 Notice of Assessments; Addresses of Persons Entitled to Notice

KCC §5A-2.2 How property assessments are listed and kept

KCC §5A-2.3 Small mistakes won't cancel a property tax bill

KCC §5A-3.1 How property tax bills are prepared and sent

KCC §5A-3.2 When Real Property Taxes Are Due and How to Pay Them

KCC §5A-3.3 Penalty for Delinquency

KCC §5A-3.4 Adding Missed Property to Tax Rolls and Penalties

KCC §5A-3.5 Reassessing property when the owner was wrong

KCC §5A-4.1 Tax Refunds When Government Takes Property

KCC §5A-4.2 Tax Relief for Property Damaged by Natural Disasters

KCC §5A-5.1 Property tax liens, co-owner rights, and foreclosure rules

KCC §5A-5.10 Liens and Foreclosures Against Time Share Units

KCC §5A-5.11 How the County can sell property for unpaid special taxes

KCC §5A-5.2 Selling Property to Pay Unpaid Property Taxes

KCC §5A-5.3 Notice to lienholders for registered land sales

KCC §5A-5.4 What the tax sale notice must say

KCC §5A-5.5 When a tax sale can be postponed or abandoned

KCC §5A-5.6 Tax deed transfer and one-year right to buy back

KCC §5A-5.7 Costs Added to Delinquent Property Tax Liens

KCC §5A-5.8 Tax Deed as Evidence

KCC §5A-5.9 How leftover money from a tax foreclosure sale is paid out

KCC §5A-6.1 Property tax rate and how it is set

KCC §5A-6.2 Tax year dates and when property is assessed

KCC §5A-6.3 How Property Tax Rates Are Set Each Year

KCC §5A-6.4 How your property is classified for tax rates

KCC §5A-7.1 Who gets the property tax bill for real estate

KCC §5A-7.2 When property owners must pay higher taxes after a lease

KCC §5A-7.3 How corporate or partnership property is assessed

KCC §5A-7.4 What fiduciaries must do about property taxes

KCC §5A-7.5 How property is taxed when the owner is unknown

KCC §5A-8.1 How property values are set for taxes

KCC §5A-8.2 Water tanks used for home or farm are tax-exempt

KCC §5A-8.3 How Public Utility Property Is Valued and Taxed

KCC §5A-8.4 How commercial alternative energy land is valued and classified

KCC §5A-9.1 Dedication of Land for Agricultural Use

KCC §5A-9.2 How golf course land is taxed and the rules to keep that tax break