Appeals faq
LEGAL DISCLAIMER
The Real Property Assessment Division (RPAD) provides general information regarding real property tax assessments. RPAD does not give legal or other professional advice, and persons with specific inquiries regarding ownership, real property tax law and the appraisal process are urged to consult with an attorney or appropriate professional. Mahalo.
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I properly submitted my appeal for this year’s property tax assessment. What can I do to help expedite my appeal process and support my appeal case?
Scheduling of appeals are influenced by the number of appeals filed each year. To minimize your wait time for a Board of Review hearing, appellants are encouraged to submit their evidence and supporting documentation with their appeal or shortly thereafter. This will enable the assigned appraiser to review your assessment in a timely manner. If you are submitting evidence separately from the appeal form, please include your name, Parcel ID/TMK, year of the appeal, contact information such as a phone number, mailing address, and/or email address, and submit to either Real Property Assessment office.
Types of documentation may include comparable fee simple market sales, contractor estimates to repair deficient items, and other evidence indicating the assessed value exceeds the fee simple market value by more than 10%.
If your property is a leasehold property, and while the leasehold value for your property may be lower than the assessed value, you should be aware that, in accordance with the ROH, all properties in the County are required to be valued in their entirety. In other words, the assessed value reflects the fee simple value for the property. Taxes are required to be paid on the entire value of the property and while you are the owner of a partial interest in the property, for tax purposes you are considered to be the owner.
Can I file my appeal via fax or email?
No. An appeal cannot be lodged by facsimile transmission or via email.
I have received a written decision from the Board of Review and I am not satisfied with their decision, what recourse do I have?
The appellant has 30 days from the posted date of the Board of Review hearing decision to file an appeal to the Tax Appeal Court.
Can I win an appeal based solely upon the annual increase of my property assessment value or the increase in the amount of my property taxes?
No, ROH Article 8-12 provides four grounds for an appeal: (1) assessment of the property exceeds by more than 10 percent the market value of the property, or (2) lack of uniformity or inequality, brought about by illegality of the methods used or error in the application of the methods to the property involved, or (3) denial of an exemption to which the taxpayer is entitled and for which such person has qualified, or (4) illegality, on any ground arising under the Constitution or laws of the United States or the laws of the state or the ordinances of the city in addition to the ground of illegality of the methods used, mentioned in clause (2).
I appealed my property assessment and the Board of Review has reduced the assessment. Do I get my appeal deposit back?
In the event of an appeal by a taxpayer to the boards of review is compromised, or sustained as to any amount of the valuation in dispute, the costs deposited shall be returned to the appellant. Otherwise the entire amount of costs deposited shall be retained by the city.
I am trying to file an appeal online, but the system is not letting me proceed; what are my options?
If this a brand new development created in the last 12-18 months, the parcel may not be in our online data base, download the Form BFS-RPA-M-8-12, complete, print and hand-deliver or mail along with required payment and written signed authorization if applicable to the address below by the January 15 filing deadline.
If this is not a brand new development, the server may be experiencing technical issues. Please report this issue to our office by phone at 808-768-3799 during city business hours or email us at bfsrpmailbox@honolulu.gov to report that the website is malfunctioning. We recommend that you download the Form BFS-RPA-M-8-12, complete, print and hand-deliver or mail along with required payment and written signed authorization if applicable to the address below by the January 15 filing deadline.
Real Property Assessment Division
842 Bethel St Basement
Honolulu HI 96813
**The filing deadline is January 15 – Mail/Courier Services: Notice of Appeal and Payment Cost shall be deemed filed on the date shown by the Postal Service Cancellation Mark stamped upon the envelope or other appropriate wrapper.
