KCC §5A-8.4
How commercial alternative energy land is valued and classified
Read the official text at ecode360.com ↗This section says that land approved for commercial alternative energy facilities is treated as industrial land for tax purposes, no matter what the zoning says. The tax assessor must consider the limited uses allowed on that land when setting its value.
landowners
The ordinance, as written (Kauaʻi County) — Commercial Alternative Energy Facilities
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, lands underlying areas that are designated and approved for commercial alternative energy facilities shall be annually assessed at the market value of industrial land (taking into account the limited scope of permitted uses), regardless of the actual zoning. The Director shall consider the restricted nature of the use permits required, if any, as well as the limited scope of alternative energy facilities when valuing the underlying lands as industrial.Any provision to the contrary notwithstanding, lands underlying areas that are designated and approved for commercial alternative energy facilities shall be classified as industrial.
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.