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KCC §5A-11.27

Safe Room Property Tax Exemption Rules

Read the official text at ecode360.com ↗

This section defines what counts as a safe room in a home and lets homeowners get a property tax break for building one. The room must meet strict wind, debris, and size standards, and an engineer must certify it. The exemption is $40,000 per home.

homeowners

The ordinance, as written (Kauaʻi County) — Safe Room Exemption

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.

Definitions. When used in this Section 5A-11.27:shall have the meaning ascribed to it in Article 7, Sec. 5A-7.1, Kaua'i County Code.means a windowless room within a residence or within an accessory building to a residence, designed and constructed to resist the effects of wind pressures and to resist the impact from windborne debris which, upon completion of construction, meets the following minimum design specifications:Location. The safe room shall not be located in a flood zone, storm surge, or other area susceptible to flooding.Access. The safe room must be readily and easily accessible to persons residing within the residence.Load Criteria. Design and construction of the safe room shall be for wind loads of not less than 250 miles per hour, in accordance with American Society of Civil Engineers Standard Number 7-98 Minimum Design Loads For Buildings And Other Structures with an Importance Factor (I) of 1.0, a Directional Factor (Kd) of 1.0, a Minimum Site Exposure of C, and as recommended by the Federal Emergency Management Agency (hereafter FEMA) Publication 320 "Taking Shelter From The Storm: Building a Safe Room Inside Your House," August 1999 edition, as amended.Missile Impact Criteria. Design and construction of the safe room shall be for missile impact not less than or equal to a 15 pound, wooden, two inch by four inch beam, striking on one end, perpendicular to any building component, traveling at not less than 100 miles per hour, in accordance with systems tested, approved, and recommended by FEMA 361 "Design and Construction Guidance For Community Shelters," July 1999 edition, as amended.Size Criteria. Shall contain not less than 40 square feet of interior floor space or 10 square feet of interior space per occupant, whichever is more.Ventilation. Shall be in accordance with the Building Code of the County of Kaua'i, Chapter 12, Kaua'i County Code 1987.References. The safe room shall be designed and constructed pursuant to standards which at a minimum are in compliance with FEMA 320 "Taking Shelter From the Storm: Building a Safe Room Inside Your House," August 1999 edition, as amended, and FEMA 361 "Design and Construction Guidance for Community Shelters," July 1999 edition, as amended.Application for Eligibility. The owner of real property with a residential building(s), which meets the safe room definition, may apply to the Director pursuant to K.C.C. 1987, Sec. 5A-11.1 for a safe room exemption. No exemption shall be granted unless the owner has submitted to the Director an acceptable certification from an architect or structural engineer licensed to practice in the State of Hawai'i stating that the completed safe room meets the minimum FEMA and Building Code specifications for a safe room.Partial Valuation Exemption. Residential buildings or accessory buildings to a residence certified as containing one or more safe rooms shall receive an exemption of $40,000 per residence.
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.