Real Property Tax Appeals

In the case of a real property tax appeal, a taxpayer shall first appeal to the County board of review, pursuant to section 232-16, Hawaiʻi Revised Statutes. Appeals to the County board of review shall be on grounds as provided in sections 3.48.605.A, 3.48.605.B, 3.48.605.C, 3.48.605.D, and 3.48.605.E. Appeals to the County board of review shall be filed on or before April 9 preceding the tax year. Where such an appeal is based upon grounds that the assessed value of the real property for tax purposes is excessive, the valuation claimed by the taxpayer in the appeal shall be admissible in evidence in any subsequent condemnation action involving the property, as an admission that the fair market value of the real property, as of the date of assessment, is no more than the value arrived at when the assessed value from which the taxpayer appealed is adjusted to one hundred percent fair market value; provided, that such evidence shall not in any way affect the right of the taxpayer to any severance damages to which the taxpayer may be entitled. Any taxpayer aggrieved by a County board of review final decision may file an appeal for judicial review to the tax appeal court pursuant to sections 91-12 and 91-14, Hawaiʻi Revised Statutes. ( Ord. No. 4789, § 2, 2017 ; Ord. No. 4136, § 2, 2014; Ord. No. 3900, § 1, 2011; Ord. 1076 § 3 (part), 1980: prior code § 6-1.91)