LIHU'E, Kaua'i — Homeowners on Kaua'i have until the end of the year to apply for four new real property tax relief programs, which will be reflected in tax bills to be mailed in July 2006.

Homeowners who live in the home can get a $48,000 deduction from the value of the home for tax purposes under the Home Exemption program. If those homeowners are aged 60 to 69, the deduction goes up to $96,000 and to $120,000 if they are 70 and older. If owners have previously filed for home exemptions and their age classification has not changed, they do not need to apply again.

Homes that have these home deductions also automatically qualify for the Permanent Home Use Dedication, which caps the increase in property taxes in any year to 2 percent of the previous year's tax.

Resident homeowners with a 2004 adjusted gross income of $40,000 or less can qualify for an additional $55,000 deduction. This deduction, under the Additional Home Exemption Relating to Owner-Occupants' Income program, must be filed for every year.

There is also a Circuit Breaker Tax Credit, which limits property taxes to 3 percent of adjusted household gross income, with some restrictions. This deduction must be filed for every year.

Property owners who don't live in their homes but have them in long-term rentals can qualify for the Long Term Affordable Rental tax relief program, which limits the increase of their taxes to 6 percent over the previous year. This program, which must be filed annually, requires a one-year lease at a lease rent that is less than 120 percent of the county's Affordable Rental Guidelines.

For more information on these programs, call the real property assessment office at 241-6222 or the county's Web site, www.kauai.gov, where applications can be downloaded.

Reach Jan TenBruggencate at jant@honoluluadvertiser.com.