Hawaii Property Tax Appeal Guide
Deadline varies by county — check your county's appraisal district.
| Deadline | January 15, 2026 — HRS §232-1; Honolulu Revised Ordinances §8-1.6 |
|---|---|
| Appeal body | Board of Review (BOR) |
| Primary form | City and County of Honolulu — Real Property Tax Appeal Form (BFS-RPA-M-8-12) |
| Can value increase | No |
How to Appeal in Hawaii
File your appeal with your county's BOR by the deadline above. Contact your local county assessor's office for the specific portal or form required in your county.
If your appeal is denied, escalation options include: Informal review with the county Real Property Assessment Division / assessor → County Board of Review (BOR) hearing (Honolulu, Hawaii, Maui, or Kauai) → Tax Appeal Court (notice of appeal filed within 30 days of the Board of Review decision; HRS §232-16, §232-17) → Intermediate Court of Appeals / Hawaii Supreme Court (appellate review).