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Department of Budget and Fiscal Services Real Property Assessment Division

File an Appeal

APPEAL INSTRUCTIONS

  1. The appeal filing deadline is January 15 preceding the tax year. Hand-delivered filings at either office of the Real Property Assessment Division (“RPAD”) must be date/time stamped by 4:30 p.m. HST on January 15. Mailed appeals must be postmarked by January 15. Online appeals must be completed and submitted no later than 11:59 p.m. HST on January 15 at realproperty.honolulu.gov. The deadline is fixed and cannot be extended even if January 15 falls on a weekend or holiday.

  2. To avoid penalties and interest on any delinquent taxes, real property taxes must be paid on time during the appeals process.

  3. A $50.00 deposit is required when filing an appeal. Make checks payable to the City and County of Honolulu. A service fee will be charged for any returned checks. The deposit will be refunded if the appeal is resolved through a settlement or if any portion of the disputed property valuation is decided in your favor.

  4. Filing appeals for multiple parcel IDs, multiple property classifications, or multiple tax years requires separate appeal forms and separate $50.00 deposits. Failure to follow this process or to provide the required information may result in the appeal being invalidated.

  5. To expedite the appeal process and reduce wait times, appellants are encouraged to submit evidence and supporting documents along with their appeals. If submitting evidence and supporting documents separately, please include your name, parcel ID/TMK, appeal year, and contact information (phone number, mailing address, and email address). Evidence and supporting documents may be submitted by mail, in person at one of the RPAD offices, or by email to rpabor@honolulu.gov.

  6. All communications related to your appeal, including notification of the hearing and the Board of Review’s decision, will be sent to the mailing address you provide on this form.

  7. To update your mailing address for assessment notices or tax bills, please complete and submit a Change of Status form, either online, by mail, or in person. This form can be found at https://realproperty.honolulu.gov/taxrelief-and-forms/miscellaneous-forms/.

  8. Please select one or more applicable grounds of appeal. Appeals without any applicable ground selected may be subject to dismissal.

    Ground (1): To dispute that the assessed value of the property exceeds the market value by more than 10%, enter your opinion of the fee simple market value.

    Ground (2): To claim lack of uniformity or inequality in the methods used and dispute only the value, state your opinion of value and leave the classification blank. If the dispute is only the classification, including the denial of a dedication, state your opinion of classification and leave the value blank. If the dispute is to both, state both the value and the classification.

    Ground (3): To dispute the denial of an exemption, identify the type of exemption and state the value of the exemption claimed.

    Ground (4): Check this box to claim illegality under the constitution, federal or state law, or ordinance. By law, the Board of Review does not have the authority to decide questions involving the Constitution or laws of the United States.

  9. The Appeal Hotline at (808) 768-7000 is available from December 15 to January 15 during regular business hours, from 7:45 a.m. HST to 4:30 p.m. HST. Staff are also available during regular business hours to assist property owners at the following two RPAD locations:

    Real Property Assessment Division
    842 Bethel Street, Basement
    Honolulu, HI 96813

    Real Property Assessment Division
    1000 Uluʻōhiʻa Street #206
    Kapolei, HI 96707

    Disclaimer: RPAD provides general information regarding real property tax assessments. RPAD does not provide legal or other professional advice. Individuals with specific inquiries regarding ownership, real property tax law, or the appraisal process are encouraged to consult with an attorney or other qualified professional.

Identification

I am the:
Field is Required.

Representative Verification

Field is Required.
Field is Required.

If you represent an owner or taxpayer and plan to submit a written or oral opinion regarding the value of a property as of a specific date, you are performing an appraisal. Under Hawaii Revised Statutes (HRS) Chapter 466K and Hawaii Administrative Rules Chapter 114, anyone conducting an appraisal must hold a valid appraiser’s license in the State of Hawaii. However, a taxpayer providing an opinion on the value of their own property is not subject to these licensing requirements.

While written authorization from the obligated taxpayer is not required to file an appeal, a signed authorization letter or proof of obligation is required for a representative to present the appeal before the Board of Review and to discuss the case with RPAD. RPAD staff cannot discuss property or appeal details without proper authorization.

If you are a Contractual Taxpayer, documentation showing your contractual obligation to pay property taxes must be included with the appeal.

Upload the signed written authorization letter here.
Each file must be less than 100MB. Acceptable file formats (pdf or jpg)

Please verify your homeownership:

Property Information:

Parcel ID (TMK) *
Property Classification *
Name of Owner or Taxpayer *
Current Year Assessment Value *

File Appeal

Field is required. Assessment value must exceed entered value by more than 10%. Entered value must not exceed assessment value.

One or more of the grounds of objection listed below must be selected, otherwise the appeal is subject to dismissal. My grounds of objection to the real property assessment are (you may select more than one item below.):

Field is Required.
Field is Required.
Field is Required.
You may upload supporting document(s) or email documents to rpabor@honolulu.gov.
Each file must be less than 100MB. Acceptable file formats (pdf or jpg)

Mailing Address for Appeal

(For appeal purposes only)

Addressee Information

Verify Appeal

Identification

I am the:
Representative First Name:
Representative Last Name:
Representative Title:
Company / Organization:

Ownership

TMK:
Name of Owner or Taxpayer:
Property Classification:
Current Year Assessment Value:

Appeal

Owner/Taxpayer Opinion of Fee Simple Market Value:
(1) Assessment of the property exceeds by more than 10% the market value of the property.
(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.
Land Class:
(3) Denial of an exemption to which the taxpayer is entitled and for which such person has qualified.
Exemption Type:
Exemption Amount:
(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).

Mailing Address for Appeal

Address:
Apartment, Suite, Building:
City:
State:
Zip Code:
Country:

Addressee Information

Daytime Phone:
Email: