(a)
The
Director shall prepare tax rolls from the assessment lists provided
for by Sec. 5A-2.2, showing thereon, in each case, names and addresses
of the assessed and amount of taxes which shall be not less than the
amount as provided for in Sec. 5A-6.3. Time share real property shall
be listed on the tax rolls as a single entry for each time share unit.
(b)
The Director shall mail, postage prepaid, or deliver, each year on or before the billing dates as provided for by Sec. 5A-3.2, to all known persons assessed for real property taxes for such year, respectively, or to their agents, tax bills demanding payment of taxes due from each such person, respectively, but no person shall be excused from the payment of any tax or delinquent penalties thereon by reason of failure on his or her part to receive, or failure on the part of the Director so to mail or deliver such bill. The bill, if mailed, shall be addressed to the person concerned at his or her last known address or place of residence. Whenever any bill covers taxes for any real property owned, jointly or as tenants in common or otherwise, by more than one person, the bill may be sent to any one co-owner and upon written request shall be sent to each known co-owner but shall, in any event, demand the full amount of the taxes due upon such real property. For real property subject to a time share plan, the Director shall mail tax bills in the manner provided in this Section to the plan manager of the time share plan. Notwithstanding any provision in this Section to the contrary, the plan manager of the time share plan shall be primarily liable for the payment of real property taxes due on the time share units under the plan manager's authority.
(Ord. No. 394, July 1,
1981; Ord. No. 513, December 9, 1987; Ord. No. 713, November 22, 1996)
All real property taxes shall be due and payable on and after
July 1st of each tax year and the payment thereof shall be determined
in the following manner:
(a)
All
known persons assessed for real property taxes shall be billed not
later than the billing date designated in the schedule listed herein;
subject, however, to the limitations heretofore provided in Sec. 5A-3.1.
Each taxpayer shall pay the real property taxes due from him or her,
for the year in which the taxes are assessed, in two equal installments
on or before the dates designated in the following schedule:
|
Fiscal Year Schedule
| ||
|---|---|---|
|
(Billing Date)
|
(1st Payment)
|
(2nd Payment)
|
|
July 20
|
August 20
|
February 20
|
(b)
All
such taxes due on the first payment date of such year from each taxpayer,
which remain unpaid after the date, shall thereupon become delinquent,
and the balance of such taxes due on the second payment date of such
year from each taxpayer, which remain unpaid after the date, shall
thereupon become delinquent, provided that for the 2014 tax year,
taxes shall not become delinquent if (i) the taxpayer maintains a
current Home Use Exemption for the 2014 tax year and (ii) the first
half payment of the real property taxes, which may or may not be adjusted
by tax credits set forth in Section 3.2 (c), are paid on or before
December 31, 2014.
(c)
Tax
credits shall be issued for taxes assessed on real property for the
2014 tax year when the following criteria are satisfied:
(1)
The real property tax bill for the 2014 tax year, on a single property,
has increased by more than $250 over the prior year's tax bill;
(2)
The physical characteristics of the dwelling(s) located on the real
property have not been substantially altered from the physical characteristics
of the dwelling(s) as in existence in the 2013 tax year. For the purposes
of this paragraph, the term "substantially altered" shall mean that
(i) the living area of the dwelling shall not have been increased
by more than 50% or (ii) that a second unit has been built on the
property.
(3)
The real property has not become subject to a condominium property
regime which was not in effect for the 2013 tax year.
(4)
The real property has not been subdivided since it was assessed for
the 2013 tax year.
(5)
All exemptions which were applicable to the property in the 2013
tax year remain in full force and effect.
(6)
Home Exemptions have been applied for and are in effect for the 2013
and 2014 tax years.
(7)
The real property has not been sold since October 1, 2013.
(8)
All dedications which were applicable to the real property in the
2013 tax year remain in full force and effect.
(d)
Real property which satisfies all of the criteria set forth in Kaua'i County Code Section 5A-3.2(c) shall receive a tax credit which shall be applicable to the taxes assessed on the real property for the 2014 tax year. The tax credit shall be calculated as set forth below:
(e)
For the 2022 tax year, 2023 tax year, or both (if applicable), any property owner whose property was classified as Residential Investor may apply for a tax differential by meeting the requirements provided by Section 5A-11.4, other than filing a timely application (provided that the income tax return as a resident of the State of Hawai'i requirement pursuant to Section 5A-11.4(a)(2)5A-11.4(a)(2) shall be waived for the 2022 tax year, 2023 tax year, or both (if applicable), if the property owner: has used the property address for Hawai'i residential tax returns, driver's license, car and voter registration, bills and correspondence; submits a copy of a valid Hawai'i Driver's License or Hawai'i State ID; and affirms that the property owner has used the property as the property owner's "principal" home or residence for more than 270 calendar days per year, with the calendar year beginning on the date of assessment, October 1, and ending on September 30 of the following year), or by providing evidence of a long-term rental agreement, such as an executed copy of a rental agreement running through October 1 of the prior year, and an "Annual Long-Term Lease Application Verification for the Reclassification of Residential Investor Properties."
(1)
A long-term rental agreement may include agreements that begin with
an initial long-term rental period of six months or longer followed
by an automatic month-to-month extension, provided that the property
owner submits the rental agreement and an affidavit wherein both the
property owner and the tenant affirm that the tenant continues to
reside at the property pursuant to the month-to-month portion of the
initial rental agreement.
(2)
Should the Director of Finance determine that a property was eligible for another tax rate classification for the 2022 tax year, 2023 tax year, or both (if applicable), a tax differential of the variance between the amount paid under the Residential Investor tax classification for the applicable year or years and the amount the property owner would have paid under the Residential tax class for the applicable year or years shall be applied to the property owner's tax bill for the following tax year. The property owner may only receive the tax differential if the property owner remains the owner of record of the property at the time the tax differential would be applied to the property owner's tax bill, provided that the tax differential shall still be applied if the property was only transferred for the purposes set forth in Section 5A-11.4(c)(2)(F)5A-11.4(c)(2)(F).
(3)
For eligible property owners, all penalties and interest for delinquent
payment of the tax differential portion shall be waived for the 2022
tax year, 2023 tax year, or both (if applicable).
(4)
Property owners shall have until April 21, 2023 to apply for a tax
differential for the 2022 tax year, 2023 tax year, or both (if applicable).
(5)
Property owners may apply for a tax differential for the 2022 tax year, 2023 tax year, or both (if applicable), even if they did not timely file a valid appeal for the applicable tax year or years pursuant to Chapter 5A, Article 12 (Appeals). Alternatively, for property owners who timely filed a valid appeal that remains pending for the applicable tax year or years, the tax differentials created by this Article may be used in resolving the appeal or appeals. Property owners who have received a tax differential for the 2022 tax year, 2023 tax year, or both (if applicable), via the appeal process need not separately apply for a tax year differential pursuant to Sections 5A-3.2(e)(4)5A-3.2(e)(4) and (5).
(Ord. No. 394, July 1,
1981; Ord. No. 976, October 15, 2014; Ord. No. 1146, February 24, 2023)
(a)
There
shall be added to the amount of all delinquent taxes, a penalty of
up to 10% of such delinquent taxes as determined by the Director,
which penalty shall be and become a part of the tax and be collected
as a part thereof.
(b)
All
delinquent taxes and penalties shall bear interest at the rate of
1% for each month or fraction thereof until paid, beginning with the
first calendar month following the calendar month designated for payment
in Sec. 5A-3.2. The interest shall be and become a part of the tax
and be collected as a part hereof.
(c)
No
taxpayer shall be exempt from delinquent penalties by reason of having
made an appeal on his or her assessment, but the tax paid, covered
by an appeal duly taken, shall be held in a trust account as provided
in Sec. 5A-12.12.
(Ord. No. 394, July 1,
1981; Ord. No. 514, December 9, 1987)
(a)
If
any real property, including, but not limited to, parcels, lots, subdivisions,
condominiums, or improvements has been omitted from the assessment
lists, the Director shall add to the lists the omitted property for
the current year and up to two prior years. Notice of the action shall
be given to the owner, if known, within 10 days after the assessment
or addition, by mailing the same addressed to him or her at his or
her last known place of residence. Any owner desiring a review of
the corrected assessment or the corrected addition may appeal to the
Board of Review by filing with the Director a written notice thereof
in the manner prescribed in Sec. 5A-12.9 at any time within 30 days
after the date of mailing the notice of the corrected assessment or
the corrected addition.
(b)
For the purpose of determining the date of delinquency of taxes pursuant to assessments under this Section, such taxes shall be deemed delinquent if not paid within 30 days after the date of mailing of the notice of assessment, or if assessed for the current assessment year, within 30 days after the date of mailing the notice or on or before the next installment payment date, if any, for such taxes, whichever is later; provided that if taxes are assessed for the current tax year and if the assessment is mailed by the Department at least 30 days prior to the due date of the first installment, referenced to in Sec. 5A-3.2, the taxpayer may elect to pay 50% of the taxes due for the current tax year on or by the first installment due date and the remaining 50% on or by the second installment due date. Said taxes will be deemed delinquent after each respective due date referred to in Sec. 5A-3.2.
(c)
There
shall be added to the amount of delinquent taxes, a penalty of up
to 10% of such delinquent taxes as determined by the Director, which
penalty shall be and become a part of the tax and be collected as
a part thereof.
(d)
All
delinquent taxes and penalties shall bear interest at the rate of
1% for each month or fraction thereof until paid, beginning with the
first calendar month following the calendar month designated for payment.
The interest shall be and become a part of the tax and be collected
as a part hereof.
(e)
No
taxpayer shall be exempt from delinquent penalties by reason of having
made an appeal on his or her assessment, but the tax paid, covered
by an appeal duly taken, shall be held in a trust account as provided
in Sec. 5A-12.12.
(Ord. No. 394, July 1,
1981; Ord. No. 515, December 9, 1987; Ord. No. 915, November 16, 2011; Ord. No. 1120, July 25, 2022)
Any property assessed to a person or persons who did not have
the record title upon October 1st preceding the tax year in which
the assessment is made, may be, and in any case where the attempted
assessment of property is void or so defective as to create no real
property tax lien on the property and the taxes have not been fully
collected, the property shall be assessed as omitted property in the
manner provided by Sec. 5A-3.4.
(Ord. No. 394, July 1,
1981; Ord. No. 920, December 14, 2011)
