KCC §5A-12.3
When you can appeal your property tax assessment
Read the official text at ecode360.com ↗This section lists the only reasons you can appeal your property tax assessment. You must show one of these problems, like your property being valued too high or an error in how it was assessed. If you do not show one, the assessment stays.
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The ordinance, as written (Kauaʻi County) — Grounds of Appeal, Real Property 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.
No owner shall be deemed aggrieved by an assessment, nor shall an assessment be lowered, exemption or dedication allowed, or tax rate classification changed, unless there is shown:Assessment of the property exceeds by more than 15% the assessment of market value used by the Director as the real property tax base, orLack of uniformity or inequality, brought about by illegality of the methods used or error in the application of the methods to the property involved, orDenial of an exemption or dedication to which the owner is entitled and for which he or she has qualified, orIllegality, on any ground arising under the Constitution or laws of the United States or the laws of the State or the ordinances of the County (in addition to the ground of illegality of the methods used, mentioned in Subsection (b) of this Section), orThe tax rate classification is incorrect according to Sec. 5A-6.4 or the Real Property Tax Classification Rules.
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.