KCC §5A-11.20

Property Tax Exemption for Low and Moderate-Income Housing

Read the official text at ecode360.com ↗

This section gives a property tax break to housing owned and run by a qualified entity. A qualified entity is a group regulated by government rules on rents, costs, and profits. If you claim this exemption, you cannot claim another similar state exemption. The county director makes rules to run this program.

homeownerslandlords

The ordinance, as written (Kauaʻi County) — Exemption for Low and Moderate-Income Housing

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.

For the purposes of this Section, "qualified entity" means a person, corporation or organization regulated by Federal, State or County laws or ordinance as to rents, charges, profits, dividends, development costs and methods of operation.Real property for a housing project or low and moderate-income housing, which is owned and operated by a qualified entity shall be exempt from property taxes.Exemptions claimed under this Section shall disqualify the same property from receiving an exemption under Section 53-38, H.R.S.The Director shall, pursuant to Chapter 91, H.R.S., promulgate rules and regulations necessary to administer this Section.

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.