KCC §5A-11.19

Tax rules for leased federal property

Read the official text at ecode360.com ↗

This section says that property owned by the U.S. government and leased under a specific federal housing law is generally not taxed. But if the property is used for business or commercial purposes, like shops or restaurants, the part used for business is taxed, and the person leasing it must pay the tax.

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The ordinance, as written (Kauaʻi County) — Property of the United States Leased Under the National Housing Act

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.

Real property belonging to the United States leased pursuant to Title VIII of the National Housing Act, as amended or supplemented from time to time:Shall not be taxed under this Chapter upon the lessee's interest or any other interest therein, except as provided in Subsection (b) of this Section.Shall be taxed under this Chapter to the extent of and measured by the value of the lessee's interest in any portion of the real property (including land and appurtenances thereof and the buildings and other improvements erected on or affixed to the same) used for, or in connection with, or consisting in, shops, restaurants, cleaning establishments, taxi stands, insurance offices, or other business or commercial facilities. The tax shall be assessed to and collected from the lessee. The assessment of such property shall not impair, and shall be so made as to not impair, any right, title, lien, or interest of the United States.

Read the official text at ecode360.com ↗as published Jan 1, 2026our copy taken Aug 22, 2026

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.