HB1148

Hawaii HB1148 simplifies tax appeal procedures by allowing direct appeals to the tax appeal court.

Hawaii HB1148 amends the tax appeal process by allowing taxpayers and counties to directly appeal to the tax appeal court without needing to appeal to the state taxation board of review or any equivalent administrative body established by county ordinance. This bill also modifies the requirements for appealing a real property tax assessment, allowing taxpayers to first obtain a decision from an administrative body established by county ordinance if required by county ordinance.