HCC §19-95
Small claims option for small tax disputes
Read the official text at hawaiicounty.gov ↗If you are a taxpayer protesting an assessment and your total tax bill, not counting penalties and interest, would be under $1,000, you can choose to use the small claims process in the tax appeal court. This is a simpler way to handle your dispute.
The ordinance, as written (Hawaiʻi County) — Small claims
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 protesting taxpayer who would incur a total tax liability, not including penalties and interest, of less than $1,000 by reason of the protested assessment on payment in question, may elect to employ the small claims procedures of the tax appeal court as set out in section 232-5, 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.