Exemption—Kuleana land
Real property that contains kuleana land may qualify for the kuleana exemption and pay only the minimum real property tax as long as the property is owned wholly or in part by a lineal descendant of the original awardee of that kuleana parcel. Owners must provide genealogy verification, such as confirmation from the Office of Hawaiian Affairs or a court order. “Kuleana land” refers to the original native tenant awards from the 1850 Kuleana Act.
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