NOTICE TO PROPERTY OWNERS OR TAXPAYERS
CITY AND COUNTY OF HONOLULU
2019 REAL PROPERTY TAX ASSESSMENTS
NOTICE OF ASSESSMENTS – Revised Ordinances of Honolulu (ROH) Chapter 8 Article 2
The City and County of Honolulu’s 2019 REAL PROPERTY NOTICE OF ASSESSMENTS will be mailed or sent by electronic transmission by December 15, 2018. The information is used to calculate fiscal year property taxes beginning July 1, 2019 and ending June 30, 2020. The notice states the real property’s identification (parcel ID), current year’s property classification, prior year’s property classification (if different from current), property value, applied exemption type and amount (with the claimant’s name), and the property’s net taxable value. Property owners who do not receive a notice should visit an office location shown below or call (808) 768-7000.
Real Property Assessment Division Real Property Assessment Division
842 Bethel Street, Basement 1000 Uluohia Street #206
Honolulu, HI 96813 Kapolei, HI 96707
Get help with questions about this notice by calling the appeal hotline number at (808) 768-7000 between December 17, 2018 and January 15, 2019 during the business hours of 7:45am – 4:30pm.
Property owners may also view their property assessment online at www.realpropertyhonolulu.com or at an office location shown above. Clerical errors brought to our attention prior to January 15, 2019 (end of the appeal period) may be corrected prior to finalizing the assessment list.
APPEALS – ROH Chapter 8 Article 12
A taxpayer may file an appeal based on the following grounds: 1) the assessment of the property exceeds market value of the property by more than 10%, 2) a lack of uniformity or inequality exists due to the use of illegal methods or errors in method application (includes error in classification), 3) an exemption for which the taxpayer qualifies and applied for is denied, or 4) in addition to the illegality of the methods used there exists illegality under the provisions of the Constitution or the laws of the United States or the laws of the state or the ordinances of the city. The valuation claimed by the taxpayer in the appeal shall be admissible as evidence in any subsequent condemnation action involving the property.
The deadline to file a property tax appeal with the Board of Review is January 15, 2019. Hand delivered appeals must be received and accepted by either office by 4:30pm on January 15, 2019. If the appeal is mailed, it must be postmarked by a government postal service on or before January 15, 2019. Appeals filed online at www.realpropertyhonolulu.com must be completed by 11:59pm on January 15, 2019. A $50.00 deposit is required for each appeal. Make checks payable to City and County of Honolulu. To receive a receipted copy of the appeal, enclose a self-addressed stamped envelope with the appeal form. An appeal cannot be lodged by facsimile transmission or via email. Appeal forms are available at either office location noted above and by visiting www.realpropertyhonolulu.com.
To expedite the appeal process and minimize the wait time for a Board of Review hearing date, submit evidence and supporting documentation together with the appeal form or shortly thereafter. If you submit evidence separately from the appeal form please include the appellant’s name, parcel ID/TMK, year of the appeal, contact phone number, mailing address, and email address.
A property tax appeal may also be filed in Tax Appeal Court under the small claims procedure for $25 or under regular procedure for $100. Obtain more information by calling (808) 539-4909 or visiting http://www.courts.state.hi.us/courts/landtax/land_and_tax_appeal_courts.html.
Nelson H. Koyanagi, Jr.
Director of Budget and Fiscal Services
City and County of Honolulu
Published in accordance with Sec. 8-2.1, ROH.
Additional information and forms can be found at:
(SA1151534 12/6, 12/13, 12/20/18)