How do I appeal my property tax assessment?

County Real Property Assessment Division (informal review) / Board of Review (formal county appeal) / Hawaii State Tax Appeal Court (judicial appeal)

Step by Step

How to do it

Review your Notice of Assessment (NOA): mailed by the Real Property Assessment Division (RPAD) on or before December 15 each year
Contact RPAD informally before the appeal deadline - corrections to factual errors often resolved without formal appeal
FILE AN APPEAL with the Board of Review: December 15 - January 15 (annual appeal period - 30-day window from NOA mailing)
- Online at realproperty.honolulu.gov (recommended), in person, or by mail
- Deadline is January 15 - appeals submitted after January 15 considered late filings
Gather evidence: comparable sales, recent independent appraisal, photos, factual errors in property record
Attend Board of Review hearing
If unsatisfied: appeal to Hawaii State Tax Appeal Court
NEIGHBOR ISLAND COUNTIES (Hawaii, Maui, Kauai):
- Each county sends annual Notice of Assessment
- Each county has its own Board of Review with its own appeal deadline - verify with your specific county's Real Property Tax Division
- Hawaii County (Big Island): contact (808) 961-8201
- Maui County: contact (808) 270-7697
- Kauai County: contact (808) 241-4224 - appeal forms at kauai.gov/Government/Departments-Agencies/Finance/Real-Property-Tax/Assessment/Appeals

Details

What you need to know

Required Docs

Completed appeal application (county-specific form)
Supporting evidence: comparable sales, independent appraisal, photos, factual documentation
TMK (Tax Map Key) parcel number and Notice of Assessment

Fee

Honolulu Board of Review: costs deposited if appeal compromised or sustained (returned if successful); Hawaii State Tax Appeal Court: filing fees apply HONOLULU APPEAL WINDOW: December 15 - January 15 (30 days from NOA mailing) ONLINE OPTION: Honolulu: online appeal filing at realproperty.honolulu.gov; neighbor islands: check individual county websites WHERE TO GO: County Real Property Tax Division (informal review and appeal forms); Board of Review (formal hearing); Hawaii State Tax Appeal Court (judicial)

Online Option

Honolulu: online appeal filing at realproperty.honolulu.gov; neighbor islands: check individual county websites

Where to Go

County Real Property Tax Division (informal review and appeal forms); Board of Review (formal hearing); Hawaii State Tax Appeal Court (judicial)

County-specific variations apply

Each of Hawaii's 4 counties has its own assessment and appeal process. Honolulu has the best-documented process with online filing. Neighbor island county processes are less standardized - verify appeal deadlines and procedures directly with each county's Real Property Tax Division. The Honolulu December 15 - January 15 window differs significantly from most mainland states' summer/fall appeal windows.

Hawaii Notes

Important state-specific details

HONOLULU TIMING: The December 15 - January 15 appeal window is earlier than virtually all other states - mark your calendar when the NOA arrives in December.
Hawaii State Tax Appeal Court: state-level judicial body for tax appeals; jurisdiction covers both property and other tax disputes.
Hawaii property taxes are county-level - there is no state property tax board or statewide appeal process; appeals stay at county level (Board of Review) or go to state Tax Appeal Court.
HOME EXEMPTION: If you haven't filed for the homeowner (home) exemption for your primary residence, do so FIRST - this may reduce your tax bill more significantly than an assessment appeal; apply at your county Real Property Tax Division.
Hawaii property values are high - even small percentage overassessments can mean significant dollar amounts; appeals can be worthwhile.

Official Source

State office contact

State Office

Hawaii State Tax Appeal Court - courts.hawaii.gov | (808) 539-4757; County RPAD: Honolulu (808) 768-3799; Hawaii County (808) 961-8201; Maui County (808) 270-7697; Kauai County (808) 241-4224