KCC §5A-1.21
How partial tax payments are applied
Read the official text at ecode360.com ↗When you pay only part of a tax bill, the county applies your money to interest first, then penalties, and finally the tax itself. This order means your payment reduces extra charges before the main tax amount.
The ordinance, as written (Kauaʻi County) — Partial Payment of Taxes
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.
Whenever a taxpayer makes a partial payment of a particular assessment of taxes, the amount received by the Director shall first be credited to interest, then to penalties, and then to principal.
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.