Hawaii Tax Appeal Court

The Hawaii State Tax Appeal Court is part of the Hawaii State Judiciary.[1]

A taxpayer or county may appeal a real property tax assessment from a board of review.[2][3]

It has jurisdiction over cases involving property,[2][3] excise, liquor,[4] tobacco, income,[5] and insurance taxes.

See also

References

  1. ^ LeMay, Michael C. (2022). The Judicial System A Reference Handbook. Bloomsbury Publishing. ISBN 9798216107392. Retrieved September 2, 2025.
  2. ^ a b U.S. Master Property Tax Guide. CCH State Tax Law. 2008. pp. 179–180. ISBN 9780808018216. Retrieved September 2, 2025.
  3. ^ a b ABA Property Tax Deskbook: Volume 15, Part 2010. American Bar Association. 2010. p. 12.5. Retrieved September 2, 2025.
  4. ^ Bacchus Imports, Ltd. v. Dias, 468 U.S. 263 (1984).
  5. ^ Tzul, Richard (October 17, 2024). "Hawaii Appellate Judges Nullify Tax Court's Liability Assessment". Bloomberg Tax. Retrieved September 2, 2025.