HCC §19-100
Appeal filing costs and deposits
Read the official text at hawaiicounty.gov ↗This section sets the fee for appealing a real property tax decision to the board of review. It also says that appeals to higher courts follow state law for costs. The fee is nonrefundable.
The ordinance, as written (Hawaiʻi County) — Cost; deposit for an appeal
A copy, taken August 21, 2026. The version published by Hawaiʻi County is the one that governs, and it may have changed since. Check it before relying on anything here.
The nonrefundable cost to be deposited by the taxpayer for an appeal to the board of review shall be $50 for each real property tax appeal. The cost to be deposited by the taxpayer on any appeal to the tax appeal court or the State supreme court shall be as provided in sections 232-22 and 232-23, Hawai‘i Revised Statutes.
Published by the County of Hawaiʻi Office of the County Clerk.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.