HCC §19-91
How to appeal your property tax assessment
Read the official text at hawaiicounty.gov ↗If you own property and disagree with the county's tax assessment or a denied exemption, you can appeal to the board of review or tax appeal court by the deadline. If you claim the value is too high, your appeal can be used as evidence in a later condemnation case.
landowners
The ordinance, as written (Hawaiʻi County) — Appeals
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.
Any taxpayer, aggrieved by an assessment made by the director or by the director’s refusal to allow any exemption, may appeal from the assessment or from such refusal to the board of review or the tax appeal court pursuant to section 232-16, Hawai‘i Revised Statutes, on or before April 9 preceding the tax year, as provided in this chapter. Where such an appeal is based upon the ground that the assessed value of the real property for tax purposes is excessive, the valuation claimed by the taxpayer in the appeal shall be admissible in evidence, in any subsequent condemnation action involving the property, as an admission that the market value of the real property as of the date of assessment is no more than the value arrived at when the assessed value from which the taxpayer appealed is adjusted to one hundred percent market value; provided, that such evidence shall not in any way affect the right of the taxpayer to any severance damages to which the taxpayer may be entitled. 19-71.2 SUPP. 20 (7-2026)
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.