HRS §232-3
When you can appeal a real property tax assessment
This section lists the only reasons a taxpayer or county can appeal a real property tax assessment. You must show one of these specific problems, like the assessment being too high compared to the tax base, unfair methods, a denied exemption, or an illegal action. If none apply, the assessment stays and no exemption is granted.
counties
The statute, as written — Grounds of appeal, real property taxes
In the case of a real property tax appeal, no taxpayer or county shall be deemed aggrieved by an assessment, nor shall an assessment be lowered or an exemption allowed, unless there is shown: (1) Assessment of the property exceeds by more than twenty per cent the ratio of assessment to market value used by the director of taxation as the real property tax base; (2) Lack of uniformity or inequality, brought about by illegality of the methods used or error in the application of the methods to the property involved; (3) Denial of an exemption to which the taxpayer is entitled and for which the taxpayer has qualified; or (4) Illegality, on any ground arising under the Constitution or laws of the United States or the laws of the State (in addition to the ground of illegality of the methods used, mentioned in paragraph (2)). [L Sp 1957, c 1, §13(a); am L 1963, c 92, §2; Supp, §116-2.1; HRS §232-3; am L 1973, c 115, §1; gen ch 1985; am L 2017, c 12, §37]
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.