KCC §5A-12.8

Appealing a property tax decision to court

Read the official text at ecode360.com ↗

If you own property and disagree with the Board of Review's final decision, you can appeal to the Tax Appeal Court or the State Supreme Court, following state law. This section only tells you where to appeal, not how. It does not apply if you already filed a small claims case.

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The ordinance, as written (Kauaʻi County) — Tax Appeal Court

A copy, taken August 22, 2026. The version published by Kauaʻi County is the one that governs, and it may have changed since. Check it before relying on anything here.

Any owner aggrieved by a Board of Review final decision may appeal to the Tax Appeal Court as provided in Sections 232-8 to 232-14, 232-16 to 232-18, H.R.S., or to the State Supreme Court as provided in Sections 232-19 to 232-21, H.R.S., except when an appeal is filed with the district court for small claims.

Read the official text at ecode360.com ↗as published Jan 1, 2026our copy taken Aug 22, 2026

The County of Kauaʻi publishes this code through eCode360 and states that it is provided for information only and should not be considered the official version of the Code.

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.