Kauai County Real Property Assessment: the Disabled Veteran Exemptions

The exemptions are the county code's; the Kaua'i County Code 1987's chapter 5A carries them - the county's County Code/Rules & Regulations page links the chapter on eCode360, whose section list names "§ 5A-11.6 Homes of Disabled Veterans", "§ 5A-11.8 Exemption, Persons with Impaired Sight or Hearing and Persons Disabled" and "§ 5A-11.28 Tax Credit for Homes of Veterans with Wartime Service". What a veteran reads is the Real Property Assessment Office's own Exemption/Tax Relief Information guide, read 2026-10-30. The 80-percent route. The guide's "Disabled Veterans" section: "If you are at least 80% disabled veteran, due to injuries received while on active duty with the U.S. Armed Forces, your home is exempted from all property taxes except the minimum tax of $150. The home exemption under Section 5A-11.4 has been established by a disabled veteran will be valid as long as the veteran claiming the exemption remains disabled or the widow or widower of the disabled veteran remains unmarried and resides on the subject property as their principal residence. For this special exemption, veterans must file a claim on RP Form P-6 and Claim for Home Exemption (P-3) on or before SEPTEMBER 30th." The department's September 15, 2026 press release restates it as the "Totally Disabled Veteran Exemption": "A veteran who is 80% to totally disabled due to injuries received while on duty as a member of the armed forces of the United States shall be exempt from all property tax, excluding multi-unit properties, subject to a minimum tax of $150. The veteran must file a claim on or before September 30, 2026." The under-80 route and its neighbours. The guide's "Blind, Deaf, Totally Disabled or Disabled Veteran" section: "If you have impaired sight or hearing or are totally disabled or Disabled Veteran, you may file a claim on RP Form P-6 for a $50,000 real property tax exemption on property you own. This claim is in addition to the regular or multiple home exemption. Your condition must be certified by a licensed physician of State of Hawaii, a commissioned medical officer in the United States Army, Navy, Marine Corps or Public Health Service." The disabled-veteran paragraph of that section: "A person who is a disabled veteran and is less than eighty percent (80%) disabled due to injuries received while on duty as a member of the armed forces of the United States shall, so long as he or she is disabled, be exempt from real property taxes on all real property owned by him or her up to, but not exceeding a taxable value of fifty thousand dollars ($50,000). The disability shall be certified on forms prescribed by the Director of Finance." The press release's "Disability Exemption" names the same class: "Available for property owners who are totally disabled, blind, deaf, or for veterans who are less than 80% disabled ... Applicants must file a claim on or before September 30, 2026." The home exemption the P-3 carries. The guide: "$220,000 ... For a taxpayer who is at least sixty (60) years of age, but not yet seventy (70) years of age, the amount of two hundred forty thousand dollars $240,000. For a taxpayer who is seventy (70) years of age or over, the amount will automatically increase to two hundred sixty thousand dollars $260,000." Eligibility runs on owning and occupying the property as the principal home (more than 270 calendar days a year, a Hawai'i license or ID, an N-11 filed with a Kaua'i address, or "being stationed in Kaua'i County under military orders of the United States, with a valid Kaua'i County address"), ownership recorded at the Bureau of Conveyances by September 30, and the P-3 filed by that date; the Home and Related Exemption Rules (adopted February 23, 2021) implement section 5A-11.4. The minimum tax is "$150 or $75 when you file and qualify for Additional Exemption Relating to Income", and the Home Preservation Limit (subsection 5A-11A.2(c)) sets "real property taxes at the higher of an amount equal to 3% of the combined gross income of all owners or $500.00", filed annually. How to file, 2026. The press release: email [email protected]; mail "Lihue Civic Center, 4444 Rice Street, Suite 454, Lihue, HI 96766"; a drop box at the Lihue Civic Center Moikeha Rotunda, 7:45 a.m. to 4:30 p.m. Monday to Friday; and, "As the Department restores essential functions to its physical office following fire damage", "a portable building will be located outside of the Kapule Civic Center", staffed by Assessment and Collections, 8:00 a.m. to 4:00 p.m. Monday to Friday from Wednesday, September 16, 2026. The home exemption can be filed online at trueroll.app/forms/hi/kauai/homestead. Collections answers (808) 241-4272 and [email protected]. The Board of Review, which hears appeals "as defined in the Kauai County Code, Section 5A-12.3", sits c/o the Office of Boards and Commissions, 4444 Rice Street, Suite 300, Līhu'e (808-241-4919). Where. Real Property Assessment Office, Līhu'e Civic Center, 4444 Rice Street, Līhu'e, HI 96766 (Suite 454 for mail); [email protected].