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HB1148
HOUSE OF REPRESENTATIVES
H.B. NO.
1148
THIRTY-THIRD LEGISLATURE, 2025
STATE OF HAWAII
A BILL FOR AN ACT
RELATING TO TAX APPEALS.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
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SECTION 1.
�
Section 232-5,
Hawaii Revised Statutes, is amended by amending subsection (b) to read as
follows:
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"(b)
�
Any protesting
taxpayer 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 procedure established by this section
upon:
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(1)
�
Payment
per taxpayer of a nonrefundable filing fee set pursuant to rules adopted by the
supreme court, which shall not exceed $25; and
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(2)
Filing
with the tax appeal court a written statement of the facts in the case,
together with a waiver of the right to further appeal.
The tax
appeal court shall cause a notice of the appeal and a copy of the statement to
be served on the director of taxation [
and
]
in the case of an appeal involving
the department of taxation, or on the real property assessment division of the
county involved
in the case of an appeal [
from a decision
] involving
the county [
as a party, the real property assessment division of the county
involved.
]
, or upon both the director of taxation and the real property
assessment division of the county involved in the case of an appeal involving
both the department of taxation and the county.
"
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SECTION 2.
�
Section 232-16, Hawaii Revised Statutes, is amended by amending
subsection (a) to read as follows:
����
"(a)
�
A taxpayer or county may appeal directly to the tax appeal court without
appealing to the state taxation board of review or any equivalent
administrative body established by county ordinance; provided that a taxpayer
appealing a real property tax assessment shall first obtain a decision from an
administrative body established by county ordinance, before appealing to the
tax appeal court, if county ordinance requires a taxpayer to do so.
�
An appeal
permitted by law
to the tax
appeal court is properly commenced by filing, on or before the date fixed by
law for the taking of the appeal, a written notice of appeal in the office of
the tax appeal court and by service of the notice of appeal on the director of
taxation [
and,
]
in the case of an appeal involving the department of
taxation, or on the real property assessment division of the county involved
in the case of an appeal [
from a decision
] involving the county [
as a
party, the real property assessment division of the county involved.
]
, or
upon both the director of taxation and the real property assessment division of
the county involved in the case of an appeal involving both the department of
taxation and the county.
�
An
appealing taxpayer shall also pay the costs in the amount fixed by section
232-22."
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SECTION 3.
�
Section 232-17, Hawaii Revised Statutes, is amended to read as follows:
����
"
�232-17
�
Appeals from taxation board of review to tax
appeal court.
�
An appeal shall lie to
the tax appeal court from the decision of the state taxation board of review,
or equivalent administrative body established by county ordinance.
�
An appeal to the tax appeal court shall be
properly commenced by the filing, by the taxpayer, county, or director of
taxation, of a written notice of appeal in the office of the tax appeal court
within thirty days after the filing of the decision of the state taxation board
of review or an equivalent county administrative body, and, in the case of any
appealing taxpayer, the payment of the costs of court in the amount fixed by
section 232-22, and service of the notice of appeal on the director of taxation
[
and,
]
in the case of an appeal involving the department of taxation,
or on the real property assessment division of the county involved
in the
case of an appeal [
from a decision
] involving the county [
as a party,
the real property assessment division of the county involved.
]
, or upon
both the director of taxation and the real property assessment division of the
county involved in the case of an appeal involving both the department of
taxation and the county.
�
A notice of
appeal shall be sufficient if it states that the taxpayer, county, or director
of taxation appeals from the decision of the state taxation board of review or
an equivalent county administrative body, to the tax appeal court and may be
amended at any time.
�
The appeal shall
bring up for determination all questions of fact and all questions of law,
including constitutional questions involved in the appeal.
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In case of an appeal by the county or
director of taxation, a copy of the notice of appeal shall be forthwith
delivered or mailed to the taxpayer concerned or to the clerk of the county
concerned in the manner provided in section 232-7 for giving notice of
decisions.
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An appeal shall be deemed to have been
taken in time, and properly commenced, if the notice thereof and costs, if any,
and the copy or copies of the notice shall have been deposited in the mail,
postage prepaid, properly addressed to the tax appeal court, [
director of
taxation,
] taxpayer or taxpayers, and[
,
]
director of taxation or,
if relevant, the real property assessment division of the county involved,
respectively, within the time period provided by this section."
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SECTION 3.
�
This Act does not affect rights and duties that matured, penalties that
were incurred, and proceedings that were begun before its effective date.
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SECTION 4.
�
Statutory material to be repealed is bracketed and stricken.
�
New statutory material is underscored.
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SECTION 5.
�
This Act shall take effect upon its approval.
INTRODUCED BY:
_____________________________
BY REQUEST
Report Title:
Tax Appeals; Service; Director of Taxation
Description:
Clarifies that a notice of appeal relating to an appeal of
a county tax is not required to be served on the Director of Taxation.
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.