Haw. Rev. Stat. » Haw. Rev. Stat. / Chapter 232
Hawaii Revised Statutes

Haw. Rev. Stat. § 232-15 (2026)

  Appeal to taxation board of review. 

✓ current as of July 2026
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APPEALS FROM ASSESSORS

 

     §232-15  Appeal to taxation board of review.  (a)  The notice of appeal to the taxation board of review shall be lodged with the board and assessor no later than the date fixed by law for the taking of the appeal.  An appeal to the taxation board of review shall be deemed to have been taken in time if the notice thereof shall have been postmarked and properly addressed to the board and assessor, on or before that date.

     (b)  The notice of appeal shall be in writing and any notice, however informal it may be, identifying the assessment involved in the appeal and stating the grounds of objection to the assessment shall be sufficient.

     (c)  The appeal shall be considered and treated for all purposes as a general appeal and shall bring up for determination all questions of fact and all questions of law, excepting questions involving the Constitution or laws of the United States, necessary to the determination of the objections raised by the taxpayer in the notice of appeal.  If any objection involving the Constitution or laws of the United States is included by the taxpayer in the notice of appeal, the objection may be heard and determined by the tax appeal court on appeal from a decision of the taxation board of review; provided that this subsection shall not be construed to confer upon the board the power to hear or determine the objection.  Any notice of appeal may be amended at any time before the board's decision; provided that the amendment does not substantially change the dispute. [L 1932 2d, c 40, pt of §38; RL 1935, pt of §1937; am L 1939, c 208, pt of §5; RL 1945, pt of §5211; RL 1955, §116-12; am L 1963, c 92, §8; am L 1967, c 37, §1; HRS §232-15; gen ch 1985; am L 1989, c 14, §8; am L 2021, c 118, §8]

 

Case Notes

 

  Where assessor accepts tax form defectively executed without question, taxpayer cannot be denied appeal on ground of such defect.  6 H. 534 (1884).

  Scope of review.  34 H. 515 (1938).

  Cited:  33 H. 795, 797 (1936).

 

 

Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 1996–2025 · leading case: Tax Appeal of Cnty. of Maui v. KM HAW., 915 P.2d 1349 (Haw. 1996).
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Tax Appeal of Cnty. of Maui v. KM HAW., 915 P.2d 1349 (Haw. 1996). · cites it 8× “The requirements for a notice of appeal to a board of review as set forth in HRS § 232-15 are as follows: “The notice of appeal must be in writing and any notice, however informal it may be, identifying the assessment involved in the appeal and stating the grounds of objection…”
Kalaeloa Ventures, LLC v. City & Cnty. of Honolulu., 424 P.3d 458 (Haw. 2018). · cites it 4× “HRS §§ 232-15, 232-17 (2017). 13 HRS § 232-16 cross-references HRS § 232-22, which provides, "The nonrefundable costs to be deposited in any one case per taxpayer on any appeal to the tax appeal court shall be an amount set pursuant to rules adopted by the supreme court, which…”
Tax Appeal of Univ. of Hawai'i v. City & Cnty. of Honolulu, 77 P.3d 478 (Haw. 2003). “[to] appeal to the tax appeal court by filing written notice of appeal with, and paying the necessary costs to, such court with the period and in the manner prescribed in section 232-15.” Hence, it is not beyond the City’s power to authorize an appeal by an owner in situations…”
Ocean Resort Villas Vacation Owners Ass'n v. Cnty. of Maui. Petition for Writ of Mandamus, filed 08/10/2018. (Haw. 2020). · cites it 6× “HRS § 232-15. In addition, the precise question that the Tax Court has jurisdiction to decide is set forth in HRS § 232-13.”
Piezko v. Cnty. of Maui (Haw. 2025). · cites it 4× “655; HRS § 232-15 (Supp. 2021) (“If any objection involving the Constitution or laws of the United States is included by the taxpayer in the notice of appeal, the objection may be heard and determined by the tax appeal court on appeal from a decision of the taxation board of…”
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