NOTICE TO PROPERTY OWNERS OR TAXPAYERS
CITY AND COUNTY OF HONOLULU
2018 REAL PROPERTY TAX ASSESSMENTS
Real property assessments for the City and County of Honolulu for the 2018-2019 tax year have been compiled. A "Notice of Property Assessment" will be sent by mail or electronic transmission to property owners by December 15, 2017, identifying the real property and showing the classification of the real property; the prior year’s classification of the real property (if different from the current classification); the value of the real property; if there is an exemption, the amount of exemption and the claimant’s name; and the net taxable value of the real property. Property owners who do not receive a notice should contact the assessment division at either location listed below.
Real Property Assessment Division Real Property Assessment Division
842 Bethel Street, Basement 1000 Uluohia Street #206
Honolulu, HI 96813 Kapolei, HI 96707
Telephone: (808) 768-3799 Telephone: (808) 768-3799
Property owners may browse the websites noted below or visit either office to review their property assessment. Discrepancies noted during the appeal period, which extends through January 15, 2018, may be corrected prior to finalizing the assessment list.
Any owner or taxpayer who does not agree with their assessed value, property classification, believes they are entitled to, and qualify for an exemption or dedication that is denied, and/or believes there was any illegality arising under the Constitution or laws of the United States or the laws of the State of Hawaii, or the ordinances of the City and County of Honolulu may appeal their assessment to either the Board of Review or the Tax Appeal Court. Per Revised Ordinance of Honolulu, Section 8-12.1, the valuation claimed by the taxpayer or owner in the appeal shall be admissible as evidence in any subsequent condemnation action involving the property.
The deadline to file a property tax appeal to the Board of Review is January 15th, 2018. If mailed, the notice of appeal must be in writing, identify the real property by Parcel ID or TMK number and general land class, state the valuation claimed by the taxpayer and the grounds of objection to the assessment, include the required $50 appeal deposit, and be postmarked no later than January 13, 2018. Online appeals to the Board of Review may be filed at www.realpropertyhonolulu.com before 11:59pm January 15, 2018. An appeal cannot be submitted by facsimile transmission or via email. The cost for each appeal to the Tax Appeal Court under the small claims procedure is $25. For an appeal to the Tax Appeal Court under the regular procedure, the cost is $100.
For more information regarding Tax Appeal Court please call (808) 539-4909 or visit http://www.courts.state.hi.us/courts/landtax/land_and_tax_appeal_courts.html.
In an effort to expedite the appeal process and to minimize the wait time for a Board of Review hearing date, appellants should submit any evidence and supporting documentation to the Real Property Assessment Division along with the appeal form or shortly thereafter. If submitting evidence separately from the appeal form, please include name of the appellant, Parcel ID/TMK, year of the appeal, current contact information such as phone number, mailing address, or email address, and submit to either office. During the period of December 15 through January 12, please call the appeal hotline number of 768-7000 with any questions.
Nelson H. Koyanagi, Jr.
Director of Budget and Fiscal Services
City and County of Honolulu
Published in accordance with Sec. 8-2.1, ROH.
More Information is available at:
(SA1051689 12/7, 12/14, 12/21/17)