How to Appeal Your Property Tax in Hawaii: Step-by-Step Guide for 2026

Hawaii has no single statewide appeal date. Each of the four counties sets its own deadline by ordinance, and HRS § 232-16 refers to “the date fixed by law.” Honolulu’s cutoff is January 15 and Kauai’s is December 31, both before the tax year; Hawaii County’s is April 9 before the tax year, and Maui’s is April 9.

County deadlines and first-step bodies

A mailed appeal counts on its postmark in every county listed. Honolulu applies that through ROH § 8-12.9, Hawaiʻi County through § 19-99, and Maui and Kauaʻi say so on their forms. The postmark is the date the Postal Service stamps, not the day you drop the envelope off. Honolulu’s appeals page warns that since a December 24, 2025 USPS clarification, mail left in a collection box “may not be postmarked on the same day.” Ask for a manual postmark at a post office counter, or use a certificate of mailing, certified mail or registered mail. Honolulu treats the date on those receipts as the postmark (ROH § 8-1.6(b)). Honolulu’s form states one limit plainly: “The deadline is fixed and cannot be extended even if January 15 falls on a weekend or holiday.”

Honolulu’s appeal window opens in December

Honolulu mails the Notice of Assessment “on or before December 15,” and the RPAD filing page labels the appeal period “Dec 15-jan 15.” Its tax year runs July 1 to June 30, with values as of October 1 of the previous year. Filing is online at realproperty.honolulu.gov until 11:59 p.m. HST on January 15, by mail postmarked that day, or by hand at the Bethel Street or Kapolei office by 4:30 p.m. Every parcel, classification or tax year needs its own form and its own $50.

A pending appeal can roll forward. Under ROH § 8-12.4, if last year’s appeal is still undecided and the new assessment is unchanged, you do not file again. If the value changed, you do.

Kauaʻi’s window is the month of December

Kauaʻi’s Real Property Division now says “tax assessment appeals can only be made between December 1st and December 31st.” The county’s 2024 news release said notices went out November 27 for a December 31 deadline. Kauaʻi County Code § 5A-12.1, last amended by Ordinance No. 1151 in 2023, also requires every taxpayer to go to the Board of Review first.

Maui and Hawaiʻi County: April 9

Maui’s appeals page says owners “must first file an appeal with the Real Property Tax Division Board of Review (Ordinance 3900 (2011)).” Maui’s Form DFT-595 instructions ask for two complete sets of the form and evidence and a $75 check payable to the County of Maui. On the Big Island, the county’s published notice for the 2026 roll gave “April 9, 2026” as the deadline, with “a non-refundable deposit of $50.00.” Forms are on the county’s website and at the Real Property Tax offices in Hilo and at the West Hawaiʻi Civic Center in Kona.

Grounds: each county draws its own line on overvaluation

A value that merely seems high is not enough. Each ordinance sets a margin the assessment has to exceed:

• Honolulu: the assessment “exceeds by more than 10 percent the market value of the property” (ROH § 8-12.3).
• Kauaʻi: “more than 15% the assessment of market value used by the Director” (KCC § 5A-12.3).
• Hawaiʻi County: “more than twenty percent the assessment of market value used by the director” (HCC § 19-93).
• Maui: “more than 20% the assessment of market value used by the County,” per Form DFT-595, which cites Maui County Code 3.48.605.

All four counties share three other grounds: lack of uniformity from illegal methods or a misapplied method, denial of an exemption you qualified for, and illegality. Maui and Kauaʻi also list a wrong tax classification. Honolulu’s form puts classification disputes under ground (2). Two counties add a tax-credit ground. In Maui it is denial of the circuit breaker tax credit (MCC § 3.48.605). In Kauaʻi, since Ordinance No. 1193 (2026), it is denial of the owner-occupied principal home tax credit (KCC § 5A-12.3). That appeal runs on its own clock. File it with the Board of Review within 30 days after the county mails the notice of disallowance. The December 31 date does not govern it, and the board looks only at whether you meet the credit’s requirements (KCC § 5A-11.4(h)). Honolulu and Kauaʻi add that a lower assessment on a nearby property “is not sufficient evidence” on its own.

At the Board of Review

You start behind. Honolulu’s ordinance says “the assessment made by the director shall be deemed prima facie correct” (ROH § 8-12.7(e)), and Hawaiʻi County’s code uses the same words (§ 19-97(d)). Kauaʻi’s page says the assessment “is presumed to be correct.” The board can also move a value the other way. All four county codes give the board the power “to increase or lower” assessments (ROH § 8-12.7(d); HCC § 19-97(c); MCC § 3.48.625; KCC § 5A-12.7), and Honolulu’s brochure warns that the decision “may affirm, lower, or increase the assessment.” Honolulu’s brochure also says the board issues its decision within 60 days of the hearing.

The counties name the kind of proof they want. Honolulu lists “comparable fee simple market sales, contractor estimates to repair deficient items,” and sales between relatives, close friends or business associates “are usually not considered sufficient evidence.” A leasehold owner is still valued on the fee simple: Honolulu assesses “all properties on their fee simple value unless otherwise mandated by ordinance.”

Taxes stay due during the appeal

Honolulu: “real property taxes must be paid on time during the appeals process.” Maui: “You must pay all taxes by the due dates or a penalty and interest will be charged (even though there may be an appeal pending).” Kauaʻi’s form says the same. Hawaiʻi County’s code adds that no taxpayer is exempt from delinquent penalties “by reason of having made an appeal” (HCC § 19-32). Overpayments come back if you win.

After the Board of Review: the Tax Appeal Court

• Tax Appeal Court. HRS § 232-17: file “within thirty days after the filing of the decision” of the board, pay court costs, and serve the county’s real property assessment division. A mailed notice counts when deposited in the mail. Section 232-22(b) caps the filing fee at $100. Section 232-17 was last amended by Act 49 (2025), effective May 14, 2025; the Department of Taxation describes that act as a change to who must be served with the notice.
• Going straight to court. HRS § 232-16(a) allows a direct appeal to the Tax Appeal Court, “provided that a taxpayer appealing a real property tax assessment shall first obtain a decision from an administrative body established by county ordinance … if county ordinance requires.” Maui and Kauaʻi require it. Honolulu and Hawaiʻi County allow either route by the county deadline.
• Small claims. If the protested assessment puts less than $1,000 of tax at stake, not counting penalties and interest, you may use the Tax Appeal Court’s small claims procedure under HRS § 232-5 (ROH § 8-12.5; HCC § 19-95). Kauaʻi’s page warns that appellants who choose it “waive their right of appeal to the State Supreme Court.”
• Intermediate Court of Appeals. Within thirty days after the Tax Appeal Court’s decision or final judgment (HRS § 232-19).

Related guides

• Hawaii property tax explained: rates, the homeowner exemption and payment dates
• Property tax calculator
• Hawaii lava zones explained
• How other states run it: Alaska, California, New York

Primary texts: Honolulu RPAD appeal information; Maui appeals page; Kauaʻi appeals page; Hawaiʻi County Code chapter 19; HRS § 232-17.

Frequently asked questions

My Honolulu notice showed a big jump. Can I wait for the spring bill?

No. ROH § 8-12.1 requires the appeal by January 15 preceding the tax year, and that tax year starts July 1. A December notice you disagree with has to be appealed within its own window.

What if January 15 falls on a weekend or holiday?

In Honolulu you get no extra day. Its form says the deadline “cannot be extended even if January 15 falls on a weekend or holiday.” Maui is different for its April 9 date: “the next operational day.”

Is the appeal deposit refunded?

It depends on the county. Honolulu returns the $50 when the appeal is “compromised, or sustained as to any amount of the valuation in dispute” (ROH § 8-12.11). Hawaiʻi County calls its $50 “nonrefundable” (HCC § 19-100). Maui and Kauaʻi return the $75 only if the appeal is compromised or sustained as to 50% or more of the valuation in dispute (MCC § 3.48.665; KCC § 5A-12.11).

Can I appeal a classification or a denied exemption the same way?

Yes. Every county’s ordinance or form lists denial of an exemption as a ground, and Honolulu, Maui and Kauaʻi take classification disputes through the same appeal. Applying for an exemption is a separate filing with its own date; the Hawaii property tax guide covers it.

If the Board of Review rules against me, how long do I have?

Thirty days after the board’s decision is filed to take it to the Tax Appeal Court (HRS § 232-17). Honolulu counts that period from “the posted date of the Board of Review hearing decision.”