Verified 2026 City Guide

Lihue Property Tax

Access 2026 property tax rates, payment portals, and assessment tools for Lihue. Taxes are administered by Kauai County.

Local Rate

N/A

County Avg

0.23%

State Avg

0.00%

City vs. County Jurisdiction

While you live in Lihue, property taxes are officially administered by Kauai County. The county handles your assessment, billing, appeals, and exemptions.

Lihue Tax Calculator

$

Est. Annual Bill

Rate: % (Kauai County)

How Property Taxes Work in Lihue

Property taxes for Lihue residents are calculated on the ad valorem principle — your bill is proportional to the fair market value determined by the Kauai County Appraisal District.

Assessment Role

The county assessor determines the value of all real estate in Lihue every tax year.

Collection Role

Taxes are collected by the county tax office and distributed to city, school, and special-district funds.

Lihue Tax Components

Your annual bill is a combined total of levies from multiple local government entities:

County General Fund Variable Levy
City of Lihue Variable Levy
Local Independent School District (ISD) Variable Levy
Emergency Services District Variable Levy

Lowering Your Lihue Property Tax Bill

Claim Exemptions

Most homeowners qualify for a Homestead Exemption that significantly reduces the taxable value of your primary residence. Seniors and veterans may qualify for additional relief.

Protest Your Value

If the county assessment exceeds fair market value you can file an appeal with the Appraisal Review Board (ARB). Over 50% of appeals result in a reduction.

2026 Important Deadlines

Assessment Notices

April – May

Protest Deadline

May 15th*

Payment Due

January 31st

*Protest deadlines are generally May 15th or 30 days after your notice was mailed, whichever is later.

Lihue Property Tax FAQs

For 2026, property tax rates in Lihue vary by parcel. Refer to the Kauai County average rate of 0.22814525003057% as a baseline estimate.

Residents of Lihue pay property taxes to the Kauai County Tax Assessor — not a city office. Use the county's official payment portal.

Yes. File a Notice of Protest with the Kauai County Appraisal District within 30 days of receiving your valuation notice. See the county appeal guide for step-by-step instructions.

Kauai County Official

Property tax for Lihue is handled at the county level.

💡 Tax Tip

Check for Homestead or Senior exemptions on the Kauai County portal. These can reduce your taxable value by $25,000–$100,000+.