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

Haw. Rev. Stat. § 232-4 (2026)

  Second appeal

✓ current as of July 2026
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     §232-4  Second appeal.  In every case in which a taxpayer appeals a real property tax assessment to a tax appeal court and there is pending an appeal of the assessment, the taxpayer shall not be required to file a notice of the second appeal; provided the first appeal has not been decided prior to April 9 preceding the tax year of the second appeal; and provided further the assessor gives notice that the tax assessment has not been changed from the assessment which is the subject of the appeal. [L 1965, c 201, §1; Supp, §116-2.2; am L 1967, c 255, §§17, 40, 46; HRS §232-4; am L 1969, c 170, §26; am L 1975, c 157, §31; am L 1989, c 14, §5]

 

Case Notes

 

  Taxpayers were not entitled to automatic appeals under plain language of section.  73 H. 63, 828 P.2d 263 (1992).

 

 

Notes of Decisions
Cited in 1 case, 1992–1992 · leading case: In Re the Tax Appeal of Lower Mapunapuna Tenants Ass'n, 828 P.2d 263 (Haw. 1992).
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In Re the Tax Appeal of Lower Mapunapuna Tenants Ass'n, 828 P.2d 263 (Haw. 1992). · cites it 18× “Requests by these taxpayers for hearings before the Tax Review Board on their real property assessments for 1984 through 1987 were denied on the basis that the appeals were untimely under HRS § 232-4 and Revised Ordinances of Hawaii (ROH) § 8-12.”
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