In the case of a real property tax appeal, any taxpayer shall first appeal to the Board of Review pursuant to Section 232-16, H.R.S. Appeals to the Board of Review shall be on grounds as provided in Sec. 5A-12.3. With the exception of appeals of corrected assessments, appeals to the Board of Review shall be filed on or before December 31st preceding the tax year, as provided in this Article. With respect to appeals of corrected assessments, whether corrected for omitted property pursuant to Sec. 5A-3.4(a) or corrected for any other reason, appeals to the Board of Review shall be filed within thirty (30) days after the date of mailing the notice of corrected assessment. Where such an appeal is based upon the grounds that the assessed value of the real property for tax purposes is excessive, the valuation claimed by the taxpayer in the appeal shall be admissible in evidence, in any subsequent condemnation action involving the property, as an admission that the fair market value of the real property as of the date of assessment is no more than the value arrived at when the assessed value from which the taxpayer appealed is adjusted to one hundred percent (100%) fair market value; provided, that such evidence shall not in any way affect the right of the taxpayer to any severance damages to which he or she may be entitled.
(Ord. No. 394, July 1,
1981; Ord. No. 527, December 9, 1987; Ord. No. 915, November 16, 2011; Ord. No. 920, December 14, 2011; Ord. No. 1120, July 25, 2022; Ord. No. 1151, September 26, 2023)
Whenever any person is under a contractual obligation to pay
a tax assessed against another, the person shall have the same rights
of appeal to the Board and the Tax Appeal Court and the Supreme Court,
in his or her own name, as if the tax were assessed against him or
her. The person against whom the tax is assessed shall also have a
right to appear and be heard on any such application or appeal.
(Ord. No. 394, July 1,
1981)
No owner shall be deemed aggrieved by an assessment, nor shall
an assessment be lowered, exemption or dedication allowed, or tax
rate classification changed, unless there is shown:
(a)
Assessment
of the property exceeds by more than 15% the assessment of market
value used by the Director as the real property tax base, or
(b)
Lack
of uniformity or inequality, brought about by illegality of the methods
used or error in the application of the methods to the property involved,
or
(c)
Denial
of an exemption or dedication to which the owner is entitled and for
which he or she has qualified, or
(d)
Illegality, on any ground arising under the Constitution or laws of the United States or the laws of the State or the ordinances of the County (in addition to the ground of illegality of the methods used, mentioned in Subsection (b) of this Section), or
(e)
The
tax rate classification is incorrect according to Sec. 5A-6.4 or the
Real Property Tax Classification Rules.
(Ord. No. 394, July 1,
1981; Ord. No. 420, January 1, 1983; Ord. No. 527, December 9, 1987; Ord.
No. 920, December 14, 2011; Ord. No. 1120, July 25, 2022)
In every case in which the owner appeals a real property tax
assessment to the Board or to the Tax Appeal Court and there is pending
an appeal of the assessment, the owner shall not be required to file
a notice of the second appeal; provided the first appeal has not been
decided prior to December 31st preceding the tax year of the second
appeal; and provided further the Director gives notice that the tax
assessment has not been changed from the assessment which is the subject
of the appeal.
(Ord. No. 394, July 1,
1981; Ord. No. 527, December 9, 1987; Ord. No. 915, November 16, 2011; Ord. No. 920, December 14, 2011)
Any protesting owner who would incur a total tax liability,
not including penalties and interest, of less than $1,000 by reason
of the protested assessment or payment in question, may elect to employ
the small claims procedures of the Tax Appeal Court as set out in
Section 232-5, H.R.S.
(Ord. No. 394, July 1,
1981; Ord. No. 527, December 9, 1987)
There is created a Board of Review which shall consist of five
members who shall be citizens of the State and residents of the County,
shall have resided at the time of appointment for at least three years
in the State, and shall be appointed by the Mayor as provided by Charter.
A chair and vice-chair shall be elected annually by members from the
membership. The vice-chair shall serve as the chair of the Board during
the temporary absence from the County, illness, or disqualification
of the chair. Any vacancy in the Board shall be filled for the unexpired
term. Each member shall receive and be paid out of the treasury compensation
for services for each day of attendance which shall include traveling
and other necessary expenses incurred in the performance of official
duties. No officer or employee of the County shall be eligible for
appointment to any such board.
(Ord. No. 394, July 1,
1981)
(a)
The
Board of Review shall hear informally all disputes between the Assessor
and any owner in all cases in which appeals have been duly taken and
the fact that a notice of appeal has been duly filed by the owner
shall be conclusive evidence of the existence of a dispute.
(b)
The
Board shall hold public meetings at some central location in the County
commencing not later than January 15th of each year and shall hear,
as speedily as possible, all appeals presented for each year. The
Board shall have the power and authority to decide all questions of
fact and all questions of law, excepting questions involving the Constitution
or laws of the United States, necessary to the determination of the
objections raised by the owner or the County in the notice of appeal;
provided, that the Board shall not have power to determine or declare
an assessment illegal or void. Without prejudice to the generality
of the foregoing, the Board shall have power to allow or disallow
exemptions or dedications pursuant to law whether or not previously
allowed or disallowed by the Director and to increase or lower any
assessments. The Board shall have the power to change a property's
tax rate classification where the preponderance of the evidence proves
the tax rate classification is incorrect according to Sec. 5A-6.4
or the Real Property Tax Classification Rules. The Board shall have
the power to review and approve settlements between the Director and
the owner as provided in Sec. 5A-12.15.
(c)
The Board shall base its decision on the evidence before it, and, as provided in Sec. 5A-1.17, the assessment made by the Assessor shall be deemed prima facie correct. Assessments for the same year upon other similar property situated in the County shall be received in evidence upon the hearing. In increasing or lowering any real property assessment, the Board shall be governed by this Chapter. The Board shall file with the Assessor concerned its decision in writing on each appeal decided by it, and a certified copy thereof shall be furnished by the Assessor forthwith to the owner concerned by delivery thereof to him or her, or by mailing the copy addressed to his or her last known place of residence or business.
(d)
Upon
completion of its review of the property tax appeals for the current
year, the Board shall compile and submit to the Mayor and shall file
with the Assessor for the use of the public, a copy of a report covering
such features of its work as, in the opinion of the Board, will be
useful in attaining the objectives set forth in this Chapter. In this
report the Board shall additionally note instances in which, in the
opinion of the Board, the Assessor, in the application of the methods
selected by him or her, erred as to a particular property or particular
properties not brought before the Board by any appeal, whether the
error is deemed to have been by way of underassessment or overassessment.
Before commencing this phase of its work, the Board shall publish,
during the first week of September, a notice specifying a period of
at least 10 days within which complaints may be filed by any owner.
Each complaint shall be in writing, shall identify the particular
property involved, shall state the valuation claimed by the owner
and the grounds of objection to the assessment, and shall be filed
with the Assessor who shall transmit the same to the Board. Not earlier
than one week after the close of the period allowed for filing complaints,
the Board shall hear the same, after first giving reasonable notice
of the hearing to all interested persons and the Assessor. Like notice
and hearing shall be given in order for the Board to include in its
report any other property not brought before it by an appeal. The
Board may proceed by districts designated by their tax map designation,
and may, from time to time, publish the notice above provided for
as the work proceeds by districts.
(e)
The Assessor, in the making of assessments for the succeeding year, shall give due consideration to the report of the Board made pursuant to Subsection (d) of this Section.
(f)
The
Board and each member thereof, in addition to all other powers, shall
also have the power to subpoena witnesses, administer oaths, examine
books and records, and hear and take evidence in relation to any subject
pending before the Board. It may request the Tax Appeal Court, as
prescribed in Section 232-7, H.R.S., to order the attendance of witnesses
and the giving of testimony by them, and the production of books,
records and papers at the hearings of the Board.
(g)
The
Board shall promulgate rules and regulations as provided in Chapter
91, H.R.S., for its hearings.
(Ord. No. 394, July 1,
1981; Ord. No. 527, December 9, 1987; Ord. No. 920, December 14, 2011; Ord. No. 1120, July 25, 2022; Ord. No. 1145, February 8, 2023)
Any owner aggrieved by a Board of Review final decision may
appeal to the Tax Appeal Court as provided in Sections 232-8 to 232-14,
232-16 to 232-18, H.R.S., or to the State Supreme Court as provided
in Sections 232-19 to 232-21, H.R.S., except when an appeal is filed
with the district court for small claims.
(Ord. No. 394, July 1,
1981; Ord. No. 527, December 9, 1987; Ord. No. 1120, July 25, 2022)
(a)
The
notice of appeal must be lodged with the Assessor on or before the
date fixed by law for the taking of the appeal by either personal
delivery, depositing the appeal in the mail, or by electronic transmission,
provided, however, that a notice of appeal cannot be lodged by facsimile
transmission. Personal delivery shall include delivery by private
delivery services. Private delivery services are those designated
by the Internal Revenue Services. Notwithstanding any other provision
to the contrary, (1) a notice of appeal with payment of costs personally
delivered shall be deemed to have been lodged with the Assessor when
personally delivered before the close of county business hours; (2)
a notice of appeal with payment of costs deposited in the mail, postage
prepaid, and properly addressed to the Assessor, shall be deemed to
have been lodged with the Assessor on the date shown by the postal
service cancellation mark stamped upon the envelope or other appropriate
wrapper containing the notice of appeal; and (3) a notice of appeal
transmitted electronically, properly addressed to the Assessor, with
payment of costs also transmitted electronically, shall be deemed
lodged with the Assessor on the date the electronic transmission and
electronic payment are electronically received by the server designated
by the Assessor to receive appeals and payment of costs transmitted
electronically.
(b)
The
notice of appeal must be in writing and any such notice, however informal
it may be, identifying the assessment involved in the appeal, stating
the valuation claimed by the owner and the grounds of objection to
the assessment shall be sufficient. Upon the necessary information
being furnished by the owner to the Assessor, the Assessor shall prepare
the notice of appeal upon request of the owner and any notice so prepared
by the Assessor shall be deemed sufficient as to its form.
(c)
The
appeal shall be considered and treated for all purposes as a general
appeal and shall bring up for determination all questions of fact
and all questions of law, excepting questions involving the Constitution
or laws of the United States, necessary for the determination of the
objections raised by the owner in the notice of appeal. Any objection
involving the Constitution or laws of the United States may be included
by the owner in the notice of appeal and in such case the objections
may be heard and determined by the Tax Appeal Court on appeal from
a decision of the Board of Review; but this provision shall not be
construed to confer upon the Board of Review the power to hear or
determine such objections. Any notice of appeal may be amended at
any time prior to the Board's decision; provided the amendment does
not substantially change the dispute or lower the valuation claimed.
(Ord. No. 394, July 1,
1981; Ord. No. 527, December 9, 1987; Ord. No. 1097, September 16, 2021)
(a)
The
cost to be deposited on appeal to the Board shall be $75 for each
real property tax appeal application. An application shall be filed
for each assessment and for each tax appeal year.
(b)
Any
costs for appeals filed before the Tax Appeal Court or the State Supreme
Court shall be as provided in Sections 232-22 and 232-23, H.R.S.
(Ord. No. 394, July 1,
1981; Ord. No. 526, December 9, 1987; Ord. No. 527, December 9, 1987; Ord.
No. 709, August 30, 1996; Ord. No. 920, December 14, 2011; Ord. No. 1097, September
16, 2021)
In the event of an appeal by the owner to the Board of Review,
if the appeal is compromised, or is sustained as to 50% or more of
the valuation in dispute, the costs deposited shall be returned to
the appellant. Otherwise the entire amount of costs deposited shall
be retained by the County.
(Ord. No. 394, July 1,
1981; Ord. No. 527, December 9, 1987)
(a)
The
tax paid upon the amount of any assessment, actually in dispute and
in excess of that admitted by the owner, and covered by an appeal
to the district court for small claims or the Tax Appeal Court duly
taken, shall, pending the final determination of the appeal, be paid
by the Director into the "litigated claims account." If the final
determination is in whole or in part in favor of the appealing owner,
the Director shall repay to him or her out of the account, or if investment
of the account should result in a deficit therein, out of the general
fund of the County, the amount of the tax paid upon the amount held
by the Court to have been excessive or nontaxable, together with a
proportionate share of interest earned by the litigated claims account
from the date of each payment into the litigated claims account, the
interest to be paid from the general fund of the County. The balance,
if any, of the payment made by the appealing owner, or the whole of
the payment, in case the decision is wholly in favor of the Assessor,
shall, upon the final determination become a realization of the general
fund.
(b)
In
a case of an appeal to a Board of Review, the tax paid upon the amount
of the assessment actually in dispute and in excess of that admitted
by the owner shall, during the pendency of the appeal and until and
unless an appeal is taken to the Tax Appeal Court, be held by the
Director in a special deposit. In the event of final determination
of the appeal in the Board of Review, the Director shall repay to
the appealing owner out of the deposit the amount of the tax paid
upon the amount held by the Board to have been excessive or nontaxable
plus a proportionate share of the interest earned while said funds
were held in the special deposit. The balance, if any, or the whole
of the deposit, in case the decision is wholly in favor of the Assessor,
shall become a realization of the general fund.
(Ord. No. 394, July 1,
1981; Ord. No. 525, December 9, 1987; Ord. No. 527, December 9, 1987)
The Director shall alter or amend the assessment and the assessment
list in conformity with the decision of judgment of the last board
or court to which an appeal may have been taken.
(Ord. No. 394, July 1,
1981; Ord. No. 527, December 9, 1987)
All rights and privileges afforded property owners under Article
12 of this Chapter with respect to contesting or appealing assessments
shall apply both to the time share plan manager and to any person
owning a time share interest. Assessments which may be appealed from
include, but are not limited to, assessments derived from resales
of time share interests.
(Ord. No. 713, November
22, 1996)
(a)
The
Director may review any appeal filed at Board of Review or Tax Appeal
Court.
(b)
For
each appeal reviewed by the Director, the Director may make an offer
of settlement of the appeal, subject to further review and approval
by the Board of Review or Tax Appeal Court.
(c)
No
later than 90 days following the close of each tax year, the Director
shall submit to the County Clerk a report of all settlements entered
into by the Director and approved by the Board of Review or Tax Appeal
Court during the tax year. The report shall detail the name of the
taxpayer, the tax parcel involved, any allowed exemption, credit,
dedication, or tax classification change and the amount of the assessment
as initially determined and as settled.
(Ord. No. 1145, February
8, 2023)
