HCC §19-94
No second appeal notice needed while first appeal is pending
Read the official text at hawaiicounty.gov ↗If you already appealed your property tax assessment and that appeal is still pending, you do not have to file a second appeal notice, as long as the first appeal was not decided before April 9 of the year before the new tax year and the tax director says the assessment has not changed.
The ordinance, as written (Hawaiʻi County) — Second 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.
In every case in which a taxpayer appeals a real property tax assessment to the board of review or to a tax appeal court and there is pending an appeal of the assessment, the taxpayer shall not be required to file a notice of the second appeal; provided the first appeal has not been decided prior to April 9 preceding the tax year of the second appeal; and provided further the director gives notice that the tax assessment has not been changed from the assessment which is the subject of the appeal.
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.