ROH §8-12.11
Appeal costs returned if taxpayer wins
Read the official text at honolulu.gov ↗If a taxpayer appeals to the board of review and the appeal is settled or the taxpayer wins any part of the disputed valuation, the city returns the costs the taxpayer paid. If the taxpayer loses completely, the city keeps all the costs.
state agencies
The ordinance, as written (Honolulu County) — Costs - Outcome of appeal
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.
In the event of an appeal by a taxpayer to the board of review, if the appeal is compromised, or sustained as to any amount of the valuation in dispute, the costs deposited shall be returned to the appellant. Otherwise, the entire amount of costs deposited shall be retained by the city.
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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.