CITY AND COUNTY OF HONOLULU
2023 REAL PROPERTY TAX ASSESSMENTS
The City and County of Honolulu Real Property Assessment Division (RPAD) will be mailing its 2023 REAL PROPERTY NOTICE OF ASSESSMENTS on or before December 15, 2022. Notices are sent through electronic transmission at the option of the owner. Pursuant to ROH § 8-2.1, the director of the RPAD hereby gives notice of assessments by public notice for the purpose of providing each taxpayer an opportunity to discover assessments made against the property or property owner, to inspect RPAD property records, and to discuss errors that may be corrected prior to filing the assessment list. Prior year property assessment records maintained by the RPAD are open to public inspection during regular business days between 7:45am and 4:30pm at the locations listed below, however, 2023 assessment information will not be available for viewing until December 15, 2022.
Real Property Assessment Division Real Property Assessment Division
842 Bethel Street, Basement 1000 Uluohia Street #206
Honolulu, HI 96813 Kapolei, HI 96707
Property assessment data is also viewable online at the RPAD website: www.realpropertyhonolulu.com.
Each notice of assessment states the property’s identification (parcel ID), current year’s property class, prior year’s property class (if different from current), property value, applied exemption amount, and the net taxable value that is subject to taxation. Also stated is the exemption type claimed and the claimant’s name. This information is used as the basis for calculation of real property taxes due to the City for fiscal year beginning July 1, 2023 and ending June 30, 2024.
ROH Article 8-12, allows a taxpayer, aggrieved by an assessment made, to file a NOTICE OF REAL PROPERTY ASSESSMENT APPEAL to the Board of Review on or before January 15, 2023 on the following grounds:
1) The assessment of the property exceeds market value by more than 10%,
2) A lack of uniformity or inequality exists due to the use of illegal methods or errors in method application (including an error in property classification),
3) An exemption for which the taxpayer qualifies and applied for is denied, or
4) In addition to the illegality of methods used, there exists illegality under the provisions of the Constitution, laws of the United States, laws of the state, or ordinances of the city.
Values claimed by the taxpayer are admissible as evidence in subsequent condemnation action.
A Notice of Real Property Assessment Appeal to the Board of Review must contain all required information and be filed as follows:
1) Hand delivered appeals must be received at either office by 4:30pm on January 13, 2023.
2) Mailed appeals must be postmarked by a postal service on or before January 15, 2023.
3) Submit online appeals through www.realpropertyhonolulu.com by 11:59pm January 15, 2023.
A $50.00 deposit must accompany each appeal. Make checks payable to the City and County of Honolulu. Appeals cannot be lodged by facsimile or email transmission. A receipted copy will be returned if RPAD is provided a self-addressed stamped envelope with the notice of appeal.
Submit supporting evidence to expedite appeal resolution and mark documents with parcel ID, year on appeal, appellant’s name, phone number, mailing and email addresses. RPAD Appeal Hotline phone number (808) 768-7000 is available between December 15, 2022 and January 13, 2023 during normal business hours of 7:45am – 4:30pm.
A property tax appeal may also be filed directly with the Tax Appeal Court of the State of Hawaii.
Andrew T. Kawano, Director
Department of Budget and Fiscal Services
City and County of Honolulu
Published in accordance with ROH § 8-2.1
Additional information and forms can be found at:
(SA1393469 12/7, 12/14, 12/21/22)