How to appeal your property tax assessment in Hawaii

Find your Hawaii county

Where you file depends on your county. Pick yours for the office contacts, local tax figures and a step-by-step guide.

How much could you save?

Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.

How to appeal in Hawaii, step by step

1. Understand your assessment

   There is no state property tax office for homes. Each of the four counties values property and runs its own appeals: the City and County of Honolulu (Oahu), Hawaii County (Big Island), Maui County (Maui, Molokai, Lanai; Kalawao is handled with Maui) and Kauai County. Each county has its own Board of Review. Homes are assessed at full fee simple market value. The valuation date depends on the county: October 1 of the year before the tax year in Honolulu and Kauai. Each county also sets its own tax classes, rates and exemptions. Every year. Each county mails a new assessment notice to every owner annually.

2. Check the record and talk to the assessor

   Not required, but encouraged. Honolulu and Kauai both say you can call or visit the assessment office to discuss your notice with an appraiser before appealing, and many misunderstandings get cleared up that way. In Honolulu, after you appeal, an assigned appraiser reviews your evidence before the hearing, and some cases settle.

3. Gather your evidence

   What works in Hawaii:

   • Recent arm's-length sales of similar homes
   • A recent appraisal or your own purchase price, valued on a fee simple basis
   • Contractor estimates for repairs or defects the assessor did not account for
   • Corrections to the property record
   • For a uniformity claim, proof the county's methods were applied wrongly to your home

   More detail

   • Recent arm's-length sales of similar homes (land area, living area, year built, amenities); sales between relatives or friends usually do not count
   • A recent appraisal or your own purchase price, valued on a fee simple basis
   • Contractor estimates for repairs or defects the assessor did not account for
   • Corrections to the property record (size, condition, features)
   • For a uniformity claim, proof the county's methods were applied wrongly to your home; a lower-assessed neighbor alone is not enough

4. File your appeal BFS-RP-M-8-12 P-51

   First level: County Board of Review. File a written appeal with your county's real property assessment office by the county deadline. In Honolulu use form BFS-RP-M-8-12, a letter, or the online system; Kauai uses form P-51 and also takes appeals online; one appeal per parcel, tax class and year. Pick at least one legal ground: in Honolulu, that the assessment is more than 10% above market value (Kauai uses 15%), lack of uniformity caused by wrong methods, a wrongly denied exemption, or illegality. Give your opinion of value. A Board of Review of local residents (five members in Honolulu and Kauai) holds a short hearing. In Honolulu each side usually gets about 10 minutes, in person or by video, and the Board decides within 60 days of the hearing. Cost: A deposit per appeal: $50 in Honolulu (refunded if you win in whole or part or settle) and $50 in Hawaii County (non-refundable, per the county's 2026 notice); $75 in Kauai; Maui has charged $75 (current amount not confirmed).

5. Prove your case at the hearing

   Bring copies of your evidence for each board member. Keep to the value of your home, not the size of the bill.

   More detail

   The county's assessment is presumed correct. You must prove it is wrong with proper evidence; if you don't, the Board must side with the county. In Honolulu a value appeal on the main ground must show the assessment is more than 10% above market value (in Kauai, more than 15%).

6. If you lose: Hawaii Tax Appeal Court

   Within 30 days after the Board of Review decision is filed (HRS 232-17). You can also skip the Board and file directly with the Tax Appeal Court by the county's appeal deadline, unless a county ordinance requires the Board first. File a written notice of appeal with the Tax Appeal Court in Honolulu, pay the court costs, and serve a copy on the county's real property assessment division. Kauai lists a $100 non-refundable deposit. If the tax in dispute is under $1,000, you can use the small claims procedure instead: a $25 fee and a written statement of facts, but you give up any further appeal. Regular Tax Appeal Court cases are formal; the counties suggest getting a lawyer. Further appeal goes to the Hawaii appellate courts.

7. After you win

   The Board can lower, keep or raise the value. If it is lowered, the county adjusts your assessment and refunds any excess tax you paid (Honolulu adds interest), and Honolulu refunds your $50 deposit. There is no multi-year freeze: the county sets a new value next year, but a pending appeal carries over if the value does not change.

Official forms

Is your home assessed higher than similar homes?

Lack of uniformity or inequality is a legal ground for appeal, but only when caused by the county using illegal methods or applying its methods wrongly to your home. The fact that a similar nearby home is assessed lower is not enough on its own. This works only in limited cases. Run the numbers with our unequal assessment calculator.

Exemptions that lower your bill without an appeal

An exemption is separate from an appeal: you apply once and it cuts your taxable value every year. Check you have every one you qualify for.

Free property tax appeal letter

Fill in your details and download a written appeal statement as a PDF. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.

RobinClaim is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.

Hawaii property tax appeal FAQ