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Kaua'i County, HI
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Title III Taxation and Financial Administration
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Chapter 5A Real Property Tax
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Chapter 5A
Real Property Tax
Article 1
Administration
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§ 5A-1.1
Definitions.
§ 5A-1.2
Duties and Responsibilities of the Director.
§ 5A-1.3
Oaths.
§ 5A-1.4
Hearings and Subpoenas.
§ 5A-1.5
Timely Mailing Treated as Timely Filing and Paying.
§ 5A-1.6
Tax Collection; General Duties, Powers of Director.
§ 5A-1.7
District Court Judges; Jurisdiction Over Misdemeanors and Actions for Tax Collections.
§ 5A-1.8
Director; Collection, Records of Delinquent Taxes, Uncollectible Delinquent Taxes.
§ 5A-1.9
Legal Representative.
§ 5A-1.10
Abstracts of Registered Conveyances, Copies of Corporation Exhibits, Etc., Furnished to Director.
§ 5A-1.11
(Reserved)
§ 5A-1.12
(Reserved)
§ 5A-1.13
(Reserved)
§ 5A-1.14
Notices, How Given.
§ 5A-1.15
(Reserved)
§ 5A-1.16
Records Open to Public.
§ 5A-1.17
Evidence, Tax Records As.
§ 5A-1.18
Due Date on Saturday, Sunday or Holiday.
§ 5A-1.19
Changes, Etc., in Assessment Lists.
§ 5A-1.20
Adjustments and Refunds.
§ 5A-1.21
Partial Payment of Taxes.
§ 5A-1.22
(Reserved)
§ 5A-1.23
Abetting, Etc., Misdemeanor.
§ 5A-1.24
Neglect of Duty, Etc., Misdemeanor.
§ 5A-1.25
Penalty for Misdemeanors.
Article 2
Notice of Assessments and Lists
§ 5A-2.1
Notice of Assessments; Addresses of Persons Entitled to Notice.
§ 5A-2.2
Assessment Lists.
§ 5A-2.3
Informalities Not to Invalidate Assessments, Mistakes in Names or Notices, Etc.
Article 3
Tax Bills, Payments and Penalties
§ 5A-3.1
Tax Rolls; Tax Bills.
§ 5A-3.2
Taxes; Due When; Installment Payments; Billing and Delinquent Dates.
§ 5A-3.3
Penalty for Delinquency.
§ 5A-3.4
Assessment of Omitted Property; Review; Penalty.
§ 5A-3.5
Reassessments.
Article 4
Remissions
§ 5A-4.1
Remission of Taxes on Acquisition by Government.
§ 5A-4.2
Remission of Taxes in Cases of Certain Disasters.
Article 5
Liens, Foreclosures
§ 5A-5.1
Tax Liens; Co-Owners' Rights; Foreclosure; Limitation.
§ 5A-5.2
Tax Liens; Foreclosure Without Suit, Notice.
§ 5A-5.3
Same; Registered Land.
§ 5A-5.4
Same; Notice, Form of.
§ 5A-5.5
Same; Postponement of Sale, Etc.
§ 5A-5.6
Same; Tax Deed; Redemption.
§ 5A-5.7
Same; Costs.
§ 5A-5.8
Tax Deed as Evidence.
§ 5A-5.9
Disposition of Surplus Monies.
§ 5A-5.10
Liens and Foreclosures Against Time Share Units.
§ 5A-5.11
Properties Subject to Special Tax Liens under Chapter 26.
Article 6
Rate
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§ 5A-6.1
Rate and Levy.
§ 5A-6.2
Tax Year; Time as of Which Levy and Assessment Made.
§ 5A-6.3
Real Property Tax; Determination of Rates.
§ 5A-6.4
Real Property Tax Rate Classifications.
Article 7
Real Property to Be Assessed
§ 5A-7.1
Assessment of Property; To Whom in General.
§ 5A-7.2
Imposition of Real Property Taxes on Reclassification.
§ 5A-7.3
Assessment of Property of Corporations or Copartnerships.
§ 5A-7.4
Fiduciaries, Liability.
§ 5A-7.5
Assessment of Property of Unknown Owners.
Article 8
Valuation, in General
§ 5A-8.1
Valuation; Considerations in Fixing.
§ 5A-8.2
Water Tanks.
§ 5A-8.3
Valuation of Public Utilities.
§ 5A-8.4
Commercial Alternative Energy Facilities.
Article 9
Valuation of Dedicated Lands
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§ 5A-9.1
Dedication of Land for Agricultural Use.
§ 5A-9.2
Golf Course Assessment.
§ 5A-9.3
(Reserved)
§ 5A-9.4
(Reserved)
Article 10
(Reserved)
Article 11
Exemptions
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§ 5A-11.1
Claims for Certain Exemptions.
§ 5A-11.2
Rules and Regulations.
§ 5A-11.3
Assessment Cap for Home Exemption Property and Property Used For Long-Term Affordable Rental and Residential Leases of State-Owned Property)
§ 5A-11.4
Homes.
§ 5A-11.5
Home, Lease, Lessees Defined.
§ 5A-11.6
Homes of Disabled Veterans.
§ 5A-11.7
(Reserved)
§ 5A-11.8
Exemption, Persons with Impaired Sight or Hearing and Persons Disabled.
§ 5A-11.9
Nonprofit Medical, Hospital Indemnity Association; Tax Exemption.
§ 5A-11.10
Charitable, Etc., Purposes.
§ 5A-11.11
(Reserved)
§ 5A-11.12
Crop Shelters.
§ 5A-11.13
Exemption, Dedicated Lands in Urban Districts.
§ 5A-11.14
(Reserved)
§ 5A-11.15
Alternate Energy Improvements, Exemption.
§ 5A-11.16
(Reserved)
§ 5A-11.17
Public Property, Etc.
§ 5A-11.18
Lessees of Exempt Real Property.
§ 5A-11.19
Property of the United States Leased Under the National Housing Act.
§ 5A-11.20
Exemption for Low and Moderate-Income Housing.
§ 5A-11.21
Claim for Exemption.
§ 5A-11.22
Historic Residential Real Property Dedicated for Preservation, Exemption.
§ 5A-11.23
Other Exemptions.
§ 5A-11.24
Credit Union Exemption.
§ 5A-11.25
(Reserved)
§ 5A-11.26
(Reserved)
§ 5A-11.27
Safe Room Exemption.
§ 5A-11.28
Tax Credit for Homes of Veterans with Wartime Service.
§ 5A-11.29
Kuleana Land.
§ 5A-11.30
Commercial Alternative Energy Facilities Exemption.
§ 5A-11.31
(Reserved)
§ 5A-11.32
Exemption for Residential Units in a Mixed-Use Building.
Article 11A
Limitation of Taxes
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§ 5A-11A.1
Beneficial Tax Rate for Property Used for Long-Term Affordable Rental and Residential Leases of State-Owned Property.
§ 5A-11A.2
Limitation of Taxes for Home Preservation.
§ 5A-11A.3
Assessment Cap for Home Exemption Property and Property Used For Long-Term Affordable Rental.
Article 12
Appeals
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§ 5A-12.1
Appeals.
§ 5A-12.2
Appeals by Persons Under Contractual Obligations.
§ 5A-12.3
Grounds of Appeal, Real Property Taxes.
§ 5A-12.4
Second Appeal.
§ 5A-12.5
Small Claims.
§ 5A-12.6
Appointment, Removal, Compensation.
§ 5A-12.7
Board of Review; Duties, Powers, Procedure Before.
§ 5A-12.8
Tax Appeal Court.
§ 5A-12.9
Appeal to Board of Review.
§ 5A-12.10
Costs; Deposit for an Appeal.
§ 5A-12.11
Cost, Taxation.
§ 5A-12.12
Taxes Paid Pending Appeal.
§ 5A-12.13
Amendment of Assessment List to Conform to Decision.
§ 5A-12.14
Appeals of Time Share Assessments.
§ 5A-12.15
(Reserved)