ROH §8-12.4
No Second Appeal Notice Needed When First Appeal Is Pending
Read the official text at honolulu.gov ↗If you already appealed your property tax assessment and that appeal is still pending, you don't have to file a separate notice for a second appeal. This only applies if the first appeal wasn't decided before January 15 of the year before the second appeal, and the tax director says the assessment hasn't changed.
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The ordinance, as written (Honolulu County) — Second 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 every case in which a taxpayer appeals a real property tax assessment to the board of review or to the tax appeal court and there is pending an appeal of the assessment, the taxpayer shall not be required to file a notice of the second appeal; provided that the first appeal has not been decided before January 15 preceding the tax year of the second appeal; and provided further, that the director gives notice that the tax assessment has not been changed from the assessment which is the subject of the appeal.
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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.