ROH §8-12.5
Small claims option for smaller tax disputes
Read the official text at honolulu.gov ↗If you are a taxpayer protesting a tax and the total tax you would owe, not counting penalties and interest, is under $1,000, you can choose to use the small claims process in the tax appeal court. This is a simpler way to handle your dispute.
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The ordinance, as written (Honolulu County) — Small claims
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 protesting taxpayer who would incur a total tax liability, not including penalties and interest, of less than $1,000 by reason of the protested assessment or payment in question, may elect to employ the small claims procedures of the tax appeal court as set out in HRS § 232-5.
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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.