KCC §5A-6.1
Property tax rate and how it is set
Read the official text at ecode360.com ↗All real property is taxed on its full fair market value, unless exempted or taxed differently. The tax rate is set by a separate section. You can only challenge an assessment or get a change through the official appeal process.
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The ordinance, as written (Kauaʻi County) — Rate and Levy
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.
Except as exempted or otherwise taxed, all real property shall be subject to a tax upon 100% of its fair market value determined in the manner provided by ordinance at such rate as shall be determined in the manner provided in Sec. 5A-6.3. No taxpayer shall be deemed aggrieved by an assessment, nor shall an assessment be lowered, exemption or dedication allowed, or tax rate classification changed, except as the result of a decision on an appeal as provided by law.
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.