Department of Budget and Fiscal Services

Real Property Assessment Division

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General Information

The Real Property Assessment Division annually sends a notice of assessment to property owners (on or before December 15), showing the assessed value of the property, the general land class of the property, and the amount of exemption, if any. After reviewing your notice of assessment, if you do not agree with the assessed value of the property, the classification of the property, or the amount of the exemption allowed, you may file an appeal on or before January 15 preceding the tax year.

However, prior to filing an appeal, you are encouraged to contact the appraisers at one of the locations listed below to discuss any questions you may have; in many instances, misunderstandings are cleared up during this discussion.

If you have not received your assessment notice within a few days of December 15, you may review your assessment information at the City and County of Honolulu's Real Property Assessment and Tax Billing Information website or you can contact the Real Property Assessment Division at one of the following locations:

842 Bethel Street Basement
Honolulu, HI 96813
Tel: (808) 768-3799

1000 Uluohia Street, #206
Kapolei, HI 96707
Tel: (808) 768-3799

Property Taxes

Neither the amount of your property tax bill nor the increase in your property tax bill is a valid basis for an appeal. If you have questions concerning the amount of your tax bill, late payments, your billing address, or tax credits, contact the Treasury Division at bfstreasmailbox@honolulu.gov or at:

Real Property Tax Collection
Division of Treasury
P.O. Box 4200
Honolulu, HI 96812-4200

Information regarding your property taxes can be viewed at the City and County of Honolulu's Real Property Assessment and Tax Billing Information website.

You may also visit the Treasury Division's webpage.

Grounds for Appeal

When you file an appeal, you must state the basis for your appeal. For real property tax cases, the ROH Section 8-12.3 specifies four grounds for appeal.

  1. Assessment of the property exceeds by more than 10 percent of 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.

Costs of Appeal

Board of Review - $50 for tax years 2017 and beyond; $25 for tax years prior to 2017.
Small Claims section of the State Tax Appeal Court - $25 non-refundable deposit
Tax Appeal Court - $100 non-refundable deposit

Where to Get Appeal Form

Board of Review (BFS-RP-P51) form is available for download or contact our office by phone with your Parcel ID (Tax Map Key) at: (808) 768-3799.

Tax Appeal and Small Claims forms are available from the state at the 1st Floor of the Kaahumanu Hale:

Tax Appeal Court
777 Punchbowl Street
Honolulu, HI 96813

Second Appeal

If you filed an appeal last year and the appeal is pending, an appeal on your behalf will automatically be placed on this year's assessment, provided the new assessment was not changed from the assessment under appeal. However, if this year's valuation differs from the valuation under appeal, you must file a new appeal if you want to contest this year's assessment.

How to Support Your Appeal

Provide supporting documentation for your appeal case to your appraiser and the Board of Review. In an effort to expedite the appeal process and 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%.

Note: Property is assessed on its fee simple basis.

Tax Payment

Even though you have an appeal pending, you must pay all taxes by the due dates or you will be subject to penalty and interest charges. If you win your case, any overpayment will be adjusted.

Appeal Submittal - Acceptable methods:

  • Option A - Visit our website and click "File an Appeal" icon. You will need your Unique Identification Number (UID) from your Real Property Assessment Notice.
  • Option B -  Complete the "Notice of Real Property Assessment Appeal" (Form BFS-RP-P-51) and mail or walk-in your appeal with a $50 deposit for tax years 2017 and beyond; $25 for tax years prior to 2017.
  • Option C - Submit an appeal in writing. An appeal in writing must include the following:
       
    1. Identify the property and the assessment year. It is preferable to use the parcel identification number (Parcel ID) that can be found on the top left corner of the Real Property Assessment Notice.
    2. State the grounds of appeal. See the previous reference to the four grounds for appealing and instructions on the back of the appeal form (Form BFS-RP-P-51). If appealing the exemption, property value, or land class, state the total value for the exemption, total property value as a single value, or land class.
    3. Must be signed by the owner. If a representative is appealing on behalf of an owner, the representative must submit a written authorization to represent the owner.
    4. Include a deposit of $50 for tax years 2017 and beyond; $25 for tax years prior to 2017. This fee covers basic administrative and processing costs. If an appeal to the BOR is compromised or sustained as to any amount of the valuation in dispute, the costs deposited shall be returned to the appellant.
    5.    

Real Property Assessment Division
842 Bethel Street, Basement
Honolulu, HI 96813
(808) 768-3799

Real Property Assessment Division
1000 Uluohia Street, #206
Kapolei, HI 96707
(808) 768-3799

Important Note: The completed appeal form or written submittal and deposit must be received and date-stamped on or before 4:30pm at one of our offices or by 11:59pm online, January 15 of each year. If the appeal is mailed, it must be postmarked by a government postal service by January 15 of each year. An appeal cannot be submitted by facsimile (fax) or via email. If a receipted copy of the appeal is requested, enclose a self-addressed stamped envelope.

Board of Review Members

First Board of Review
1. Mike Ellis, Chair
2. Earl Shiroma, Vice-Chair
3. Tina Yim Ting Au
4. Neil Petagno
5. Scott Hayashi

Second Board of Review
1. Donald Lau, Chair
2. Claire E. Goldberg, Vice-Chair
3. Randall C. Whattoff
4. Jeannine Aguon Souki
5. Ruth M.F. Lin

Third Board of Review
1. Lee D. Gordon, Chair
2. Maria Y. Wang
3. Jacinto "Jack" Legal
4. Edward M. Joseph
5. Michael J. Golojuch, Sr.