HCC §19-98
How to appeal a property tax decision
Read the official text at hawaiicounty.gov ↗This section says that taxpayers or the tax director can appeal to the tax appeal court using the state rules listed. It also says appeals to the state supreme court must follow other state rules. It does not explain the appeal process itself.
The ordinance, as written (Hawaiʻi County) — Tax appeal court
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.
An appeal to the tax appeal court may be filed by a taxpayer or the director as provided in sections 232-8 to 232-14, Hawai‘i Revised Statutes, and sections 232-16 to 232-18, Hawai‘i Revised Statutes. Appeals to the State supreme court shall conform to sections 232-19 to 232-21, Hawai‘i Revised Statutes. REAL PROPERTY TAXES § 19-99
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.