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OHA: Office of Hawaiian Affairs

Tax Relief for Kuleana Land Holders

The kuleana land tax exemption helps Native Hawaiians keep their ancestral lands by reducing the rising costs of property taxes. Kuleana land holders in Maui County may be eligible to pay no property tax. On Kauaʻi, kuleana land owners may be eligible for a flat $150 tax. Qualified kuleana holders in Hawaiʻi County pay a $100 flat tax rate. In Honolulu, kuleana owners may be eligible to pay the minimum $300 property tax.

The Office of Hawaiian Affairs successfully advocated for tax relief to kuleana land owners over the span of a few short years.

Eligibility for the tax relief requires current-day kuleana land holders to be directly descended from the person who originally received title to the land. Ancestry verification can be accomplished through the Office of Hawaiian Affairs. For genealogy verification requests, please contact (808) 594-1835.

Kuleana land tax exemption form and county office phone numbers

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