HRS §232-22

Filing fees for tax appeals

Read the official text at capitol.hawaii.gov ↗

This section sets filing fees for tax appeals. No fee is charged for appealing to the state taxation board of review. For appeals to the tax appeal court, a nonrefundable fee is set by court rules, but it cannot be more than $100. Appeals to the intermediate appellate court have the same fee as other circuit court appeals. The assessor or county does not have to pay costs or deposit.

counties

The statute, as written — Filing fee

A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.

(a) No filing fee shall be charged on appeal to the state taxation board of review. (b) The nonrefundable filing fee in any one case per taxpayer on any appeal to the tax appeal court shall be an amount set pursuant to rules adopted by the supreme court, which shall not exceed $100. (c) On appeal to the intermediate appellate court, the nonrefundable filing fee shall be the same as in appeals from decisions of circuit courts, as provided by sections 607-5 and 607-6. No costs shall be payable by, and no deposit shall be required from, the assessor or the county in any case.

Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

Sections this one refers to

§607-5 Circuit court filing fees and who pays them

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.