The complaints are intended to assist the Boards in making additional notes in their reports to the Mayor and the City Council for cases where, in the Board’s opinion, the Director of the Department of Budget and Fiscal Services did not use proper methods in assessing properties. Since this session is only for receiving complaints and not for appealing assessments, the Boards cannot modify any assessments during this process.

Each complaint shall be in writing, shall identify the particular property involved, shall state the valuation claimed by the taxpayer and the grounds of objection to the assessment, and shall be filed with the director, who shall transmit the same to the appropriate board.

Complaints may be filed only during the period from September 15, 2025, through September 30, 2025, with the Real Property Assessment Division at 842 Bethel Street, Basement, Honolulu, Hawaii 96813.