ROH §8-12.14
Director can settle property tax appeals before a hearing
Read the official text at honolulu.gov ↗The tax director may review an appeal before the board of review hears it. The director can offer to settle the appeal by changing exemptions, credits, or the assessment amount, but the board must approve the settlement. The director must report all settlements to the city clerk within 90 days after the tax year ends.
The ordinance, as written (Honolulu County) — Appeals settled by director
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.
(a) The director may review any appeal before a hearing by the board of review to which the appeal is assigned. The director shall notify the board of review to which the appeal is assigned of the director’s review of the appeal.
(b) For each appeal reviewed by the director, the director may make an offer of settlement of the appeal, subject to further review and approval by the board of review pursuant to § 8-12.7 (a), by allowing or disallowing exemptions or credits pursuant to law, or increasing or lowering the assessment amount, or both.
(c) No later than 90 days following the close of each tax year, the director shall submit to the city clerk a report of all settlements entered into by the director and approved by the board during the tax year, detailing the name of the taxpayer, the tax parcel involved, and the amount of the assessment as initially determined and as settled.
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.