We provide tailored support to families working to keep ancestral lands  Kākoʻo ʻOhana Support 2026 ʻOhana ʻĀina Workshop Series Property Tax Exemption Summer Series Join us for a Property Tax Exemption this summer! Our goal in this series is to create accessible spaces for ʻohana to ask questions and talk to tax office representatives about tax relief options, and to receive hands-on assistance with property tax exemption applications before the September 30th deadline. Each event will be held from 5-7pm, and include light pupus to enjoy while you work on your application. Registration is strongly encouraged, so that everyone has a chance to meet with a tax person! May 27, 2026 - Waipā Keanolani Hale Multipurpose Space; 5-7 pm June 24, 2026 - Līhuʻe Library Meeting Room; 5-7 pm July 15, 2026 - Waimea Library Meeting Room; 5-7 pm Mahalo nui to our partners at the County of Kauaʻi Real Property Assessment Section, Waipā, Līhuʻe Public Library, and Waimea Public Library for making these community events possible! Click here to register Have questions about tax exemptions? Not sure where to start? The County of Kauaʻi Real Property Assessment Section website has a list of tax exemptions, along with descriptions and applications. You can also apply for a tax exemption online from the county website. Go to the county website We collaborated with the County of Kauaʻi Real Property Assessment Section to create a handout about property tax exemptions, based on questions we have received from ʻohana (and asked ourselves!). Click the image of the handout to view and download. October Estate Planning Workshop We are delighted to announce our second annual Kauaʻi Estate Planning Workshop is happening this October! Join us as we learn about different estate planning tools to protect and pass down ʻohana ʻāina - from setting up family LLCs and trusts to navigating probate and identifying heirs. This year we have also added a financial planning segment to support ʻohana in keeping lands in their family. *Registration Link to be published soon Join our email newsletter and follow us here for workshop updates: Instagram Facebook We provide direct, tailored support to families working to keep ancestral lands. We work with ʻohana to craft respectful solutions tailored to particular ʻāina and circumstances, while also connecting area ʻohana to one another. Below are some examples of land protection tools that we share with ʻohana. See our Resources page for more details. Hoʻoponopono and guided facilitation/mediation : bring ʻohana together in discussions about ʻāina Genealogy research : help ʻohana research their ancestry to qualify for the kuleana tax exemption, to claim land, and to register iwi kūpuna Legal assistance : address probate, title issues, access challenges, quiet title/partition action, etc. Tax relief : work with the County of Kauaʻi tax office to qualify for any tax exemptions or set up a payment plan Conservation resources: protect ʻāina using tools like a cultural conservation easement and models like descendent-led nonprofit organizations Family land trust set-up: keep land within the ʻohana for generations to come Trust and estate planning : set up wills and trusts (revocable, irrevocable, etc.) Homeowner's financial assistance : receive grant funds and loans through groups like Hawaiʻi Community Lending Where families have lost lands, we connect them to resources for regaining ʻāina, sharing manaʻo from leaders like Keʻeaumoku and Uʻilani Kapu. We can also offer support in negotiating access and stewardship agreements, so that ʻohana can continue to care for ʻohana ʻāina without holding title. Projects and Events Estate Planning Workshop 2025 Resources Tax Exemption Workshops 2025 ʻOhana ʻĀina Workshop (2024) On February 10, we gathered again at Liliʻuokalani Trust for our annual ʻOhana ʻĀina Workshop. 65 community members, including 12 facilitators, shared manaʻo and resources for protecting family lands. ʻOhana ʻĀina Workshop (2023) On January 21, 2023, we hosted an in-person workshop at Liliʻuokalani Trust for 65 community members that provided resources for protecting ancestral ʻāina. Resources ʻĀpana ʻOhana (2020) We co-hosted an online workshop series with nonprofit Huliauapaʻa and the Office of Hawaiian Affairs that reached over 200 community members in 2020. This workshop provided resources for families and others seeking to protect kuleana and ʻohana heir properties. Resources Wawa's Legacy (2017) We advised and supported an ʻohana that successfully protected their ancestral land through a conservation purchase in 2017. Inaugural ʻOhana Workshop (2016) With support from Native Voices Rising, our founders brought together 20 community members at QLCC to discuss the protection of kuleana and ʻohana lands in 2016. The manaʻo from this workshop planted the seeds for the formal establishment of Kīpuka Kuleana from 2017-2018.

Way to support Kīpuka Kuleana Support There are many ways to support Kīpuka Kuleana from donating to volunteering time and skills to care for a place you love. Hoʻāhu Kauaʻi Land Tax Help us protect and restore ancestral land under threat through a monthly or annual contribution to our voluntary land tax, Hoʻāhu Kauaʻi. Learn more and donate Volunteer Interested in sharing your time and skills? We'll keep you updated on opportunities to mālama and support our organization and other community groups on Kauaʻi. Complete this form Guide ʻĀina Back to Community Hands If you own land on Kauaʻi, you can share your space for education, cultural practices and stewardship by setting up access or stewardship agreements and easements. You can return ʻāina to community through estate planning, gifts, title transfers and other strategies. We can offer guidance on options - send us a note and we would love to talk story! Connect with Us

Supporting community care of lands and waters across the island of Kauaʻi Mālama Stewardship Supporting community care of ʻāina (lands and waters) across the island of Kauaʻi We participate in community efforts to mālama (care for) and restore culturally significant ʻāina. We lead cultural education programs and field trips, including our annual Kaiāulu Koʻolau Summer Program, that impart critical skills and knowledge grounded in place to the next generation of land protectors. We cultivate kīpuka (spaces of community caretaking and cultural restoration) so that families may gather, mālama, practice cultural traditions, and teach from places integral to their identities.

We always use the word kuleana to refer to land, but kuleana is really your responsibility to that land. - Kīlauea Community Member, January 2016 Aʻo: Education & Research We assist families, community groups, land owners and government agencies with cultural, historic and archival lands research to aid in care and protection of ʻāina today Resources & Projects Mālama: Stewardship We support community care of lands and waters across the island of Kauaʻi Resources & Projects Kākoʻo: ʻOhana Support We provide tailored support to families working to keep ancestral lands Resources & Projects Hoʻomalu: Policy and Protection We work with government on policies to protect ʻohana and their lands Resources & Projects What we do

Perpetuating kuleana to place through protection of cultural landscapes and family lands. Perpetuating kuleana to place through protection of cultural landscapes and family lands This place will feed you, if you know how to take care of it Young Hāʻena Fisherman, 2009 About Us Kīpuka Kuleana is a Hawai‘i 501(c)(3) nonprofit dedicated to perpetuating kuleana, ahupua‘a-based natural resource management and connection to place through protection of cultural landscapes and family lands. Kīpuka Kuleana was founded in 2017 on the island of Kaua‘i. Support Our Vision Long time families continue to live in, take care of and share the practices and history of every ahupuaʻa on Kauaʻi. Our Mission Perpetuating kuleana, ahupuaʻa based natural resource management and connection to place through the protection of cultural landscapes and family lands. Learn more about us What's New What we do Who we are Ways to support us Our Why Prior to 1850, kuleana were “plots of land given, by the governing aliʻi of an area, to an ʻohana or an individual as their responsibility without right of ownership.” (Pūkuʻi & Elbert, 1975) Under Hawaiian land tenure, families could stay and pass this land to their descendants, even as ruling aliʻi changed, as long as they cared for it well. Awarded to Hawaiian makaʻāinana families who lived on and tended the land. When land was privatized in 1850, less than 1% of all lands in Hawaiʻi were l ess than 28% of the eligible population of adult males was awarded. Extensive information was recorded about these parcels including family and place names, information on surroundings, hydrology, and cultivation. These lands are house sites, taro patches, some fish ponds, or salt pans & often contain iwi. Lands where Hawaiian families continue to care for and live on lands in the same areas as their ancestors are increasingly rare. Those families which continue to hold kuleana and other family lands on the north shore of Kauaʻi are finding they no longer can due to rising property taxes tied to value, forced partitions by family members or others who acquire one of many shares, outstanding debts, and focused efforts at acquisition by surrounding property owners. Many families no longer own or live on their properties but continue to gather there, fish, teach children and grandchildren, care for family parcels and surrounding area, visit burials and seek ways to maintain a presence, connection & fulfill kuleana to their home. Kīpuka Kuleana works to nurture contemporary models of relationships to place-based kuleana as “authority and obligation based in interdependence and community” (Goodyear-Kaopua 2011, 131).

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ʻĀPana ʻOHANA Workshop ʻĀpana ʻOhana was a five-part workshop series from September to November 2020 hosted by Huliauapaʻa , the Office of Hawaiian Affairs and Kīpuka Kuleana. The purpose of these workshops was to educate and empower Hawaiian and local long-time ʻohana struggling to mālama (maintain and steward) their kuleana and ʻohana heir lands. Over 194 people engaged in group discussions led by local speakers and contributed to 388 total participation hours. Below are workshop resources, including video recordings and handouts, on the following topics: 1) Importance of ʻĀina Research 2) Property Tax 3) Access, Easements and Right of Entry 4) Quiet Title and Adverse Possession 5) Estate and Trust Planning The Importance of ʻĀina Research Pūlama Lima and Donovan Preza 1/4 Maps and Where to Find Them Handout Provides examples of different types of maps Includes links to map repositories and collections "How-To" Steps for finding county Tax Map Keys Download 1/4 How to Family Search Guide Instructions on how to find Bureau of Conveyences documents Color-coded aid for understanding how to read the index Step-by-step instructions for how to find and download land deeds Download Property Tax Leanora Kaiaokamalie, Mike Hubbard and Mason Chock 1/4 Kauaʻi County Calendar for Tax Relief, Annual Filing, and Tax Exemptions (updated March 2021) Tax exemption calendar deadlines For current forms, visit https://www.kauai.gov/Government/Departments-Agencies/Finance/Real-Property/Forms-Handouts Download 1/4 Honolulu County Calendar for Tax Relief, Annual Filing, and Tax Exemptions (updated March 2021) Tax exemption calendar deadlines For current forms, visit https://realpropertyhonolulu.com/forms/ Download 1/2 Hawaiʻi County Calendar for Tax Relief, Annual Filing, and Tax Exemptions (updated March 2021) Tax exemption calendar deadlines For current forms, visit https://www.hawaiipropertytax.com/exemptions.html Download 1/3 Maui County Calendar for Tax Relief, Annual Filing, and Tax Exemptions (updated March 2021) Tax exemption calendar deadlines For current forms, visit https://www.mauicounty.gov/1953/RPA-Forms-and-Instructions Download Access, Easements and Right of Entry Peter Morimoto and Shae Kamakaʻala 1/4 Types of Access Handout Includes description of different types of access Clickable links to State statutes and county ordinances Defines important terminologies related to types of access Download 1/4 Basic Guide to Conservation Easements Learn the basics of conservation easements Outlines the benefits and function of conservation easements Discusses property rights and conservation easement management plans Download Quiet Title and Adverse Possession Lance Collins and Bianca Isaki 1/5 Glossary for Quiet Titles and Adverse Possesion Glossary indexed into four main sections: Quiet titles Adverse Possession Land Court County Tax Records Includes narratives and diagrams for understanding concepts, words, and phrases concerning Quiet Title and Adverse Possession. Download Estate and Trust Planning Nicholas Mirkay and Kelley Uyeoka 1/3 Hawaiʻi Estate Planning Resources Hawaiʻi Estate Planning Resources organized by categories: Lawyer Referral Estate Planning Resources, Advance Care/ Incapacity Planning Clickable links embedded for each resource Download

Accomplishments Education Conducted twenty field trips to share the ecology, history and culture of ahupuaʻa on the north-east coast of Kauaʻi, to students and teachers from preschool to graduate school. Hosted a workshop on family lands in December of 2016, attended by 40 individuals. The workshop included presentations on family land trusts, tax breaks, resources to conduct geneaology and lands research. Speakers included lawyers, staff from Hawaiian Islands Land Trust, Hawaiian language and lands researchers, and an expert from North Carolina who spoke on models used in other parts of the U.S. to protect family and heir properties. Participant evaluations were overwhelmingly positive (95% of respondents rated the workshop educational and useful, with 100% saying such programs are important to the community, and expressing interest to participate in the future). We aim to hold another workshop in early 2018. Acquisitions Facilitated the purchase of family lands in Kalihiwai belonging to the Pānui ʻohana in the summer of 2017. The family lost their great great grandmotherʻs land, where they had grown up for generations, to a forced partition auction in 2015. It was purchased by a real estate firm and put up for sale. A conservation buyer was identified to purchase the property from the firm. The conservation buyer and family members are actively working to arrange an owner-financed buy back, and establishment of a family trust so that the land will remain with the family in perpetuity. A stewardship agreement and right of entry are being negotiated so the family can continue to care for and use the land. Funding The team obtained a $310,000 National Science Foundation, Science Engineering and Education for Sustainability Grant in 2012, which just ended in 2017. Grant applications were submitted to the Office of Hawaiian Affairs and Native Voices Rising in 2017. Stewardship Team members have initiated four separate clean-ups of coastal sites in area ahupuaʻa, engaging over 100 volunteers, many students, in hauling out truckloads of trash. Assistance Since 2016, members of the project team have assisted seven different families facing loss of their ancestral lands. Team members have provided research assistance including land records, genealogy tracing and, translation of deeds written in Hawaiian. They have also helped families to set up tax payment plans, and connected them to legal advice and meetings with professionals willing to help them set up trusts etc. at low cost. Education Aquisitions Back to top

Individuals, partners, and organizations who help support our org. History Kuleana are rights and responsibilities, both based in relationship to land. Kuleana also refers to particular parcels of land. Prior to 1850, kuleana were: Under Hawaiian land tenure, families could stay and pass this ʻāina to their descendants, even as ruling aliʻi changed, as long as they cared for it well. When the land was privatized in 1850, less than 1% of all ʻāina in Hawaiʻi, called kuleana, were awarded to Hawaiian makaʻāinana families who lived on and tended the land. Less than 28% of the eligible population of adult males was awarded. Extensive information was recorded about these kuleana parcels including family and place names, information on surroundings, hydrology, and cultivation. These lands are house sites, taro patches, some fish ponds, or salt pans and often contain iwi (bones). Places where Hawaiian families continue to care for and live on ʻāina in the same areas as their ancestors are increasingly rare. Those families which continue to hold kuleana and other family lands on the island of Kauaʻi are finding they no longer can due to rising property taxes tied to exorbitant area sales prices, forced partitions by family members or others who acquire one of many shares, debt, and focused efforts at acquisition by realtors and surrounding property owners. Many families no longer own or live on their properties but continue to gather there, fish, teach children and grandchildren, care for family parcels and surrounding area, visit burials and seek ways to maintain presence and connection while fulfilling kuleana to their home. Kīpuka Kuleana nurtures contemporary models of relationships to place rooted in kuleana. plots of land given, by the governing aliʻi of an area, to an ʻohana or an individual as their responsibility without right of ownership [Pūkuʻi & Elbert, 1975]

Hōʻahu, a native land tax, is a voluntary annual contribution that non-indigenous people living on Kauaʻi can make to support critical work in protecting and caring for these Native Hawaiian Lands. HOʻĀhu "to set aside for the future" About Hōʻahu Hoʻāhu Kauaʻi Land Tax Hawaiʻi is a place to experience beauty and restoration through our ancestors' care and relationship with this ʻāina (lands and waters) across generat i ons. If you are visiting or call Kauaʻi home, Hoʻāhu is a voluntary contribution that you can make to return lands to community hands and keep Native Hawaiian and long-time families rooted to their home places. Donate to Hoʻāhu The Hoʻ ā hu Kauaʻi Land Tax directly supports protection and restoration of family lands threatened by sale and development. Hoʻ ā hu is part of the global "Landback" movement to restore ʻāina to indigenous peoples and ensure they can care for and protect their ancestral lands - places vital to us all. Background Hawaiʻi is ʻāina kulaiwi: the only homeland of the indigenous people of Hawaiʻi, land in which the bones of our ancestors are buried. The lands of Hawaiʻi are the source of all Native Hawaiian cultural practices and language and are also home to some of the most coveted, high-value real estate in the world. Anyone visiting, buying, or living on lands in Hawaiʻi shares a kuleana to care for this place, work to address historical injustice, and leave it better than we found it. Hoʻ ā hu ("to set aside for the future") refers to hale hoʻ ā hu, houses where area residents brought regular offerings of their harvest, gathered, then saved to care for the needs of the entire community. Hale hoʻ ā hu provided collective security during times of unstable weather, drought, or famine, preparing communities for uncertainty. Hoʻāhu, in times of need and plenty, cultivated shared abundance and care for all. Inspired by Indigenous Land Taxes & Funds: Real Rent Duwamish: Duwamish Tribe, Seattle, WA (link ) Wiyot Honor Tax: Wiyot Tribe, Humboldt Bay, CA (link ) Shuumi Land Tax: Sogorea Te' Land Trust, San Francisco Bay Area, CA (link ) Yunakin Land Tax: Ramaytush Ohlone, San Francisco Bay Area, CA (link ) Kuuy Nahwá’a: Tongva Taraxat Paxaaxvxa Conservancy, Los Angeles, CA (link ) Lahaina Land Fund: Lahaina Community Land Trust, Maui, HI (link ) Honor Native Land Tax: The Red Nation and Pueblo Action Alliance, Albuquerque, NM (link ) O'ga P'ogeh Land Tax: Three Sisters Collective, Santa Fe, NM (link ) Miami Nation Honor Fund: Miami Nation, Indiana (link ) Mni Sota Makoce Honor Tax: Lower Sioux Indian Community, Minnesota (link ) Manna-Hatta Fund: American Indian Community House, New York City, NY (link ) Wolankeyutomone kisi apaciyewik: Wabanaki Commission on Land and Stewardship, Maine (link ) Pay Your Rent: Nii’kinaaganaa (Inuit peoples, Abénakis and Naskapi-Eeyou), Canada (link ) Whose Native land are you on? Find out here: https://native-land.ca/