Bill > HB1148

This bill modifies Hawaii's tax appeals process by clarifying the notification requirements when filing appeals involving county taxes or state taxation. Specifically, the bill changes how and to whom notices of appeal must be served, depending on whether the appeal involves the Department of Taxation, a county's real property assessment division, or both. Under the revised law, when a taxpayer files an appeal, they must serve the notice on either the Director of Taxation (for state tax appeals), the county's real property assessment division (for county tax appeals), or both (in cases involving both state and county taxes). The bill removes previous language that required serving notices on both entities in all cases and replaces it with more precise language specifying service based on the type of tax appeal. The changes apply to various sections of Hawaii Revised Statutes related to tax appeals, including procedures for appeals involving small tax liabilities, direct appeals to the tax appeal court, and appeals from taxation boards of review. The bill does not affect rights, penalties, or proceedings that existed before its effective date and will take effect upon approval.

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https://www.capitol.hawaii.gov/session/measure_indiv.aspx?billtype=HB&billnumber=1148&year=2026