KCC §26-3.6
Special Tax for Residential Parcel
Read the official text at ecode360.com ↗This section sets rules for the special tax on residential parcels in a special tax district. It limits how much the tax can go up each year and when a higher tax can be charged. It also says the rules must be written into the ordinance that creates the district.
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The ordinance, as written (Kauaʻi County) — Special Tax for Residential Parcel
A copy, taken August 22, 2026. The version published by Kauaʻi County is the one that governs, and it may have changed since. Check it before relying on anything here.
The special tax on a residential parcel in a district shall be levied in a manner which complies with the following:A maximum annual special tax amount for the residential parcel shall be established and expressed in terms of dollars, including dollars per acre, dollars per specified unit of value or other dollar terms sufficient to enable the owner of the parcel to ascertain such maximum amount;The maximum annual special tax amount for the residential parcel shall not be increased by more than two percent (2%) annually; andThe actual special tax amount for the residential parcel in any year shall not be more than that established or calculated under Paragraph (1) or (2) of this Subsection, unless a higher amount is warranted because of a change in use or development (including ownership changes from a developer to a builder and from a developer or builder to an end purchaser), improvement, subdivision, or consolidation of the parcel. If the change in use, development, improvement, subdivision, or consolidation of the parcel warrants a higher special tax amount for a year than that established or calculated under Paragraph (1) or (2) of this Subsection, then the higher amount shall be collected for that year.The provisions of this Subsection shall be included in the applicable ordinance of formation.For the purpose of this Section, "residential parcel" means a parcel classified as improved residential or apartment for real property tax purposes.
The County of Kauaʻi publishes this code through eCode360 and states that it is provided for information only and should not be considered the official version of the Code.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.