If you've filed a tax appeal with the Board of Review and disagree with its
decisions you may appeal to the state Tax Appeal Court. Such an appeal must be
filed within 30 days after the Boards decision is filed. However, it is not
necessary to appeal to the Board before filing with the state Tax Appeal Court.
You may appeal directly to the state Tax Appeal Court, located at 777 Punchbowl
Street, Honolulu, HI 96813.
The state Tax Appeal Court requires that you
file one original and three copies of the appeal notice. Subsequent to filing
with the Tax Appeal Court, you must serve notice of the filing to the county's
real property assessor and the county's corporation counsel with one copy each
of the receipted appeal noticed. Finally, after serving the corporation counsel
and the assessor with such notice, you must file a certificate of service with
the state Tax Appeal Court, stating such fact. The cost for filing an appeal
with the Tax Appeal Court is a $100 non-refundable deposit. The court clerk will
notify the parties involved of the place, date and time of the proceedings.