ROH §8-12.1
How to appeal your property tax assessment
Read the official text at honolulu.gov ↗If you own property and think the county's tax assessment is wrong, or if the county refused to give you an exemption, you can appeal to the board of review or tax appeal court. You must file your appeal by a certain date. If you appeal because the value is too high, your claimed value can be used against you later in a condemnation case.
landowners
The ordinance, as written (Honolulu County) — Generally
A copy, taken August 22, 2026. The version published by Honolulu is the one that governs, and it may have changed since. Check it before relying on anything here.
Any taxpayer or owner who may deem the taxpayer or owner aggrieved by an assessment made by the director or by the director’s refusal to allow any exemption, may appeal from the assessment or from such refusal to the board of review or the tax appeal court pursuant to HRS § 232-16 on or before January 15 preceding the tax year, as provided in this article. Where such an appeal is based upon the ground that the assessed value of the real property for tax purposes is excessive, the valuation claimed by the taxpayer or owner 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 or owner appealed is adjusted to 100 percent fair market value; provided that such evidence shall not in any way affect the right of the taxpayer or owner to any severance damages to which the taxpayer or owner may be entitled.
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Published by the City and County of Honolulu through American Legal Publishing.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.