KCC §5A-7.4

What fiduciaries must do about property taxes

Read the official text at ecode360.com ↗

People managing someone else's property, like executors or guardians, must handle property tax duties for that property. They are responsible for paying taxes using the property's funds, but not from their own money. They can take funds from the property to pay taxes or get repaid by the beneficiary.

beneficiariesguardianspersonal representativestrustees

The ordinance, as written (Kauaʻi County) — Fiduciaries, Liability

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.

Every personal representative, trustee, guardian, or other fiduciary shall be answerable as such for the performance of all such acts, matters, or things as are required to be done by this Chapter in respect to the assessment of the real property he or she represents in his or her fiduciary capacity, and he or she shall be liable as such fiduciary for the payment of taxes thereon up to the amount of the available property held by him or her in such capacity, but he or she shall not be personally liable. He or she may retain, out of the money or other property which he or she may hold or which may come to him or her in his or her fiduciary capacity, so much as may be necessary to pay the taxes or to recoup him or herself for the payment thereof, or he or she may recover the amount thereof paid by him or her from the beneficiary to whom the property shall have been distributed.

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.