KCC §5A-12.5
Small claims option for small tax disputes
Read the official text at ecode360.com ↗If your total tax bill from the disputed assessment is under $1,000 (not counting penalties and interest), you can choose to use the Tax Appeal Court's small claims process instead of the regular appeal. This is a simpler, faster way to handle small tax disputes.
landowners
The ordinance, as written (Kauaʻi County) — Small Claims
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.
Any protesting owner who would incur a total tax liability, not including penalties and interest, of less than $1,000 by reason of the protested assessment or payment in question, may elect to employ the small claims procedures of the Tax Appeal Court as set out in Section 232-5, H.R.S.
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.