Kauai County homeowners pay a median of $1,866 a year in property tax on a median home value of $873,200. Its effective tax rate (property taxes paid as a share of home values, per the Tax Foundation) is 0.25%, the 3rd highest of 4 Hawaii counties. The County of Kauai Real Property Assessment Section (Department of Finance, Real Property Division) values every home in Kauai County at fee simple market value each year and mails an annual assessment notice. Appeals go to the county's Board of Review.
Opens soonNo Hawaii county is taking appeals right now. Kauai's window runs December 1-31, 2026; Honolulu mails notices by December 15, 2026 and appeals are due January 15, 2027; Maui and Hawaii County mail notices in early spring 2027 (Maui by March 15), with appeals usually due April 9.
The deadline depends on your county, and late appeals are not accepted. Honolulu (Oahu): January 15, with no extension for weekends or holidays. Mail must be postmarked by January 15, hand delivery must be stamped by 4:30 p.m., and online appeals close at 11:59 p.m. HST. Kauai: December 1-31 (for example, the 2026 assessment year deadline was December 31, 2025). Hawaii County and Maui County: April 9 (for example, April 9, 2026 for 2026 assessments in both counties). If a county mails you an amended notice, Kauai gives you 30 days from mailing to appeal it.
Phone: 808-241-4224
Email: [email protected]
Address: 4444 Rice Street, Suite 454, Lihue, HI 96766
The county real property assessment office sets your home's value, tax class and exemptions, mails the yearly notice, and takes Board of Review appeals.
Hears appeals of the value. Check its filing window and rules.
Honolulu mails assessment notices on or before December 15. Kauai mails them on December 1, when its December 1-31 appeal window opens. Maui mails notices by March 15; Hawaii County mails them early in the year, before its April 9 deadline. The notice shows market value, exemptions and tax class. It is not a bill.
Look up your home on the County of Kauai Real Property Assessment Section (Department of Finance, Real Property Division) website and check square footage, bathrooms, condition and features. Mistakes are the easiest wins. Use our record card checklist.
File the county appeal form with the County of Kauai Real Property Assessment Section (Department of Finance, Real Property Division) by your county's deadline (January 15 on Oahu, December 31 on Kauai, April 9 in Hawaii and Maui counties), with the deposit and your evidence. Choose at least one ground, such as value too far above market.
Recent arm's-length sales of similar homes (land area, living area, year built, amenities); sales between relatives or friends usually do not count; A recent appraisal or your own purchase price, valued on a fee simple basis; Contractor estimates for repairs or defects the assessor did not account for; Corrections to the property record (size, condition, features).
The county's assessment is presumed correct. You must prove it is wrong with proper evidence; if you don't, the Board must side with the county. In Honolulu a value appeal on the main ground must show the assessment is more than 10% above market value (in Kauai, more than 15%).
Next step: Hawaii Tax Appeal Court. Within 30 days after the Board of Review decision is filed (HRS 232-17). You can also skip the Board and file directly with the Tax Appeal Court by the county's appeal deadline, unless a county ordinance requires the Board first. File a written notice of appeal with the Tax Appeal Court in Honolulu, pay the court costs, and serve a copy on the county's real property assessment division. Kauai lists a $100 non-refundable deposit. If the tax in dispute is under $1,000, you can use the small claims procedure instead: a $25 fee and a written statement of facts, but you give up any further appeal. Regular Tax Appeal Court cases are formal; the counties suggest getting a lawyer. Further appeal goes to the Hawaii appellate courts.
Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.
Some states cap how fast the taxable value of a home can rise (California, Florida, Michigan and Texas homesteads, for example). If your taxable value is already held below market value by a cap, a lower market value may not lower this year's bill.
Fill in your details and download a written appeal statement as a PDF or Word file. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
Tax Appeal Map is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
The deadline depends on your county, and late appeals are not accepted. Honolulu (Oahu): January 15, with no extension for weekends or holidays. Mail must be postmarked by January 15, hand delivery must be stamped by 4:30 p.m., and online appeals close at 11:59 p.m. HST. Kauai: December 1-31 (for example, the 2026 assessment year deadline was December 31, 2025). Hawaii County and Maui County: April 9 (for example, April 9, 2026 for 2026 assessments in both counties). If a county mails you an amended notice, Kauai gives you 30 days from mailing to appeal it.
File with the County of Kauai Real Property Assessment Section (Department of Finance, Real Property Division), which forwards your appeal to the county's Board of Review; you can then go to the state Tax Appeal Court within 30 days of the Board's decision.
Phone 808-241-4224. Website: kauai.gov.
A deposit per appeal: $50 in Honolulu (refunded if you win in whole or part or settle) and $50 in Hawaii County (non-refundable, per the county's 2026 notice); $75 in Kauai; Maui has charged $75 (current amount not confirmed).
Contact details change; call or check the office website before you visit.