Hawaii Property Tax Appeal at a Glance

Governing Statute

Haw. Rev. Stat. § 232-1 — Real Property Tax — Appeal to Board of Review

Appeal Deadline

You have 90 days from date of assessment (varies by county; typically within 90 days of notice) to file your appeal.

Appeal Body

File your appeal with the County Board of Review (Tax Appeal Court for some counties).

Appeal levels: County Board of Review, Tax Appeal Court, Supreme Court

Assessment Standard

fair market value

Equalization ratio: 100%

Key Facts

  • Assessment frequency: annual
  • Filing fee: varies by county
  • Exemptions: homeowner ($100,000-$160,000 varies by county), disabled veteran, low-income elderly

What Your Hawaii Appeal Letter Includes

Every letter is built from Hawaii's actual appeal procedure — not a generic template.

Statute Citation

Haw. Rev. Stat. § 232-1 cited by section number. The assessor sees you know the law.

Appeal Procedure

Correct filing body (County Board of Review (Tax Appeal Court for some counties)), deadline, and procedural requirements for Hawaii.

Evidence Framework

Structured presentation of comparable sales, property conditions, and market data supporting your valuation.

Print-Ready PDF

Professional formatting. File it with the County Board of Review (Tax Appeal Court for some counties). Ready in under 3 minutes.

Create Your Hawaii Appeal Letter →

Free preview. $9.99 for the clean, print-ready PDF.

Hawaii Property Tax Appeal FAQ

How do I appeal my property tax assessment in Hawaii?

Under Haw. Rev. Stat. § 232-1, you file an appeal with the County Board of Review (Tax Appeal Court for some counties). You have 90 days from date of assessment (varies by county; typically within 90 days of notice) to file. The assessment standard is fair market value.

What is the deadline to appeal property taxes in Hawaii?

You have 90 days from date of assessment (varies by county; typically within 90 days of notice). Missing this deadline typically means you cannot appeal until the next assessment cycle.

What is the assessment standard in Hawaii?

Hawaii assesses property at fair market value. The equalization ratio is 100%. Your appeal should demonstrate that the assessed value exceeds the property's true value under this standard.

What property tax exemptions are available in Hawaii?

Hawaii offers several exemptions including: homeowner ($100,000-$160,000 varies by county), disabled veteran, low-income elderly. Check with your county assessor to see if you qualify for any of these exemptions.

What are the levels of appeal in Hawaii?

The appeal levels in Hawaii are: County Board of Review, Tax Appeal Court, Supreme Court. Most disputes are resolved at the first level. If not, you can escalate to higher bodies.

Do I need a lawyer to appeal my property taxes in Hawaii?

No. Property owners can file appeals themselves. Our tool generates a Hawaii-specific appeal letter citing Haw. Rev. Stat. § 232-1 with your property details, comparable sales, and the correct appeal procedure.

Property Tax Appeal Letters by State

Select your state to see your specific appeal procedures and generate your letter.