KCC §5A-6.2
Tax year dates and when property is assessed
Read the official text at ecode360.com ↗This section defines the tax year as running from July 1 to June 30. It also sets the assessment date for real property as October 1 before each tax year, when taxes are levied.
homeownerslandowners
The ordinance, as written (Kauaʻi County) — Tax Year; Time as of Which Levy and Assessment Made
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.
For real property tax purposes, "tax year" shall mean the fiscal year beginning July 1st of each calendar year and ending June 30th of the following calendar year. Real property shall be assessed as of October 1st preceding each tax year and taxes shall be levied thereon in the manner and at the time provided in this Chapter.
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.