HCC §2-265
How to appeal a county tax assessment
Read the official text at hawaiicounty.gov ↗If you disagree with a county tax or liability assessment, you can appeal to the appropriate Hawaii state court within 30 days of the assessment date, unless state law says otherwise. If you already filed a case against the state for a similar state tax, you can also add the county to that case.
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 any assessment of the tax or liability imposed by this article may appeal from the assessment within thirty days of the issuance of the assessment to the appropriate State of Hawai‘i court having jurisdiction over the amount in controversy, unless otherwise superseded by State law. Alternatively, if the taxpayer aggrieved has also filed a proceeding against the State for the State tax or liability imposed, the aggrieved taxpayer may also join the County in the State proceeding. (2021, ord 21-89, sec 2.) 2-265
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.