Who Qualifies for the Home Exemptions?
You are entitled to the home exemption if:
1) You own and occupy the property as your principal home (“real property owned and occupied as the owner’s principal home”) means occupancy of a home in the county with the intent to reside in the county. Intent to reside in the county is evidenced by, but not limited to.: occupancy of a home in Kauai county for more than 271 calendar days of a calendar year; registering to vote in the county; filing annual Hawaii Residential Income Taxes (N-11) holding a Hawaii Driver’s License or State ID, with a Kauai County Address or being stationed in the county under military orders of the United States, with a reported address in the county;
2) Your ownership is recorded at the Bureau of Conveyances, State Department of Land and Natural Resources, in Honolulu on or before SEPTEMBER 30th preceding the tax years for which you claim the exemption. In the case of a lease, the document must indicate that the lessee has a lease for residential purposes for a term of fifteen years or more and will pay all property taxes;
3) You file a claim for home exemption (Form P-3) with the Real Property Assessment Division on or before SEPTEMBER 30th preceding the tax years for which you claim the exemption.
4) You filed a residential Hawaii State Income Tax return for the prior year.
For more info: Kauai Real Property Tax Exemptions info