KCC §5A-8.2
Water tanks used for home or farm are tax-exempt
Read the official text at ecode360.com ↗If the government makes you install a water tank before getting water for your home or farm, that tank is not counted when figuring your property tax. Other water tanks you own and use only for your own home water are also tax-exempt.
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The ordinance, as written (Kauaʻi County) — Water Tanks
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 provision to the contrary notwithstanding, any tank or other storage receptacle required by any government agency to be constructed or installed on any taxable real property before water for home and farm use is supplied, and any other water tank, owned and used by a real property taxpayer for storing water solely for his or her own domestic use, shall be exempted in determining and assessing the value of such taxable real property.
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.