If you are representing an owner/taxpayer and intend to submit as evidence a written or oral opinion as to the value of property as of a specific date, you are performing an appraisal for which you must be licensed in the State of Hawaii, pursuant to HRS Chapter 466K and Chapter 114, Hawaii Administrative Rules. A taxpayer who provides an opinion of value of their own property is not subject to Chapter 466K, Hawaii Revised Statutes (HRS) and Chapter 114, Hawaii Administrative Rules.
If you are a Representative, written authorization to represent appellant must accompany this appeal and compliance with Chapter 466K, Hawaii Revised Statutes (“HRS”) is required.
If you are a Contractual Taxpayer, proof of contractual obligation to pay property tax must accompany this appeal.
Under Hawaii Law (Revised Statute 466K), all real estate appraisals are required to be performed by licensed or certified appraisers. If you provide written or oral opinion as to the market value of property as of a specific date, supported by the presentation and analysis of relevant market data, you are preforming an appraisal for which you must be licensed in the State of Hawaii. Administrative Rules 114.