ROH §8-12.3
When You Can Appeal Your Property Tax Assessment
Read the official text at honolulu.gov ↗This section lists the only reasons a property owner can appeal a real property tax assessment. You must prove one of these grounds, like the assessment being more than 10% over market value or an illegal method being used. Otherwise, the assessment won't be lowered and no exemption will be granted.
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The ordinance, as written (Honolulu County) — Grounds of appeal - Real property taxes
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 case of a real property tax appeal, no taxpayer shall be deemed aggrieved by an assessment, nor shall an assessment be lowered or an exemption allowed, unless there is shown:
(1) Assessment of the property exceeds by more than 10 percent the market value of the property;
(2) Lack of uniformity or inequality, brought about by illegality of the methods used or error in the application of the methods to the property involved;
(3) Denial of an exemption to which the taxpayer is entitled and for which such person has qualified; or
(4) Illegality, on any ground arising under the Constitution or laws of the United States or the laws of the State or the ordinances of the city in addition to the ground of illegality of the methods used, mentioned in subdivision (2).
)
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.