Hawaii property tax appeals

Not served

We do not file appeals in Hawaii at this time.

Deadline: Set by each county ordinance (HRS 232-16); Honolulu requires appeal on or before January 15 preceding the tax year (ROH 8-12.1).
First level: County board of review
Next levels: Tax Appeal Court, directly or after the county board of review where county ordinance requires it (HRS 232-16(a)); then the Hawaii Supreme Court (ROH 8-12.8).

General information, not legal or tax advice. The notice and local rules control.