KCC §5A-12.4

When you don't need to file a second tax appeal

Read the official text at ecode360.com ↗

If you already appealed your property tax assessment and that appeal is still pending, you don't have to file a new appeal for the next tax year, as long as the first appeal hasn't been decided by December 31st and the tax office says the assessment hasn't changed.

homeownerslandowners

The ordinance, as written (Kauaʻi County) — Second Appeal

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.

In every case in which the owner appeals a real property tax assessment to the Board or to the Tax Appeal Court and there is pending an appeal of the assessment, the owner shall not be required to file a notice of the second appeal; provided the first appeal has not been decided prior to December 31st preceding the tax year of the second appeal; and provided further the Director gives notice that the tax assessment has not been changed from the assessment which is the subject of the appeal.

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.