Property Tax Appeal
Appraisals in Hawaiʻi,
Before the Deadline Passes
If your county assessment is above what your property would sell for, an independent appraisal is the evidence that moves a Board of Review. The Benavente Group prepares property tax appeal appraisals for commercial and high-value owners across Hawaiʻi, built on numbers that can be cross-examined and survive.
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Why Assessments
Miss the Details
Counties assess thousands of properties each year using mass appraisal models. Those models often miss the specifics that drive an individual property's market value: deferred maintenance, functional problems, site constraints such as easements or flood zones, or errors in county records. An appraisal focused on your property puts those facts in front of the Board, supported by market evidence.
Hawaiʻi Appeal Deadlines
Are Fixed
Each county runs its own calendar, and late appeals are not accepted. Contact us well before your deadline, because a supportable appraisal takes time to prepare.
| County | Notices mailed | Appeal deadline |
|---|---|---|
| Kauaʻi | Notices mailedAround November 30 | Appeal deadlineDecember 31 |
| City & County of Honolulu | Notices mailedBy December 15 | Appeal deadlineJanuary 15 |
| Maui | Notices mailedBy March 15 | Appeal deadlineApril 9 |
| Hawaiʻi County | Notices mailedBy March 15 | Appeal deadlineApril 9 |
In Honolulu, the January 15 deadline cannot be extended even when it falls on a weekend or holiday. Deadlines and filing deposits are set by each county, so confirm the current year with the county's real property office.
Plan backwards from the deadline
A commercial appraisal for an appeal typically needs several weeks for inspection, income and expense review, and market research. Honolulu owners who wait for the December 15 notice have about a month, which includes the holiday season. If you suspect your property is over-assessed, contact us in the autumn, before the notice arrives, so the report is ready when the window opens.
The Honolulu calendar
- October 1Assessment date for the following tax year
- AutumnContact us, before the notice arrives
- By December 15Notices of assessment mailed
- January 15Appeal deadline, with no extension
What You Can Appeal
in Honolulu
In the City and County of Honolulu, an owner may appeal the assessed value, the property's classification, or the amount of an exemption. The ordinance sets out four grounds for appeal:
- 01
Over-assessment
The assessment exceeds the property's market value by more than 10 percent.
- 02
Lack of uniformity or inequality
Caused by illegal assessment methods, or by an error in applying the methods to the property.
- 03
Denial of an exemption
Denial of an exemption the owner is entitled to and has qualified for.
- 04
Illegality
Illegality under federal, state or city law.
An appraisal is the core evidence for an over-assessment appeal, and often supports a uniformity argument too. Exemption and classification issues turn mainly on use and ownership facts, which your attorney or tax advisor can address. Maui, Hawaiʻi and Kauaʻi counties set their own grounds, which we review with you at the start.
This page is general information, not legal or tax advice.
The Assessment Is
Presumed Correct
This is the most important rule in any appeal. The county's assessment is presumed correct, so the owner must prove it wrong. Without enough evidence, the Board of Review must side with the assessor. That is why a well-supported, independent appraisal matters.
The county also limits what counts as good evidence.
Usually not accepted
- Sales between relatives, friends or close business associates
- A neighboring property's lower assessment, on its own
Strong evidence
- Comparable fee simple market sales
- Contractor estimates for repairing deficient items
Owners, Their Counsel
and Tax Advisors
| Client | How we help |
|---|---|
| 01Commercial property owners | How we helpOffice, retail, industrial and hotel assets where a modest over-assessment costs real money each year. |
| 02Tax attorneys and CPAs | How we helpAppraisal evidence to support an appeal they are presenting. |
| 03High-value residential owners | How we helpLuxury and estate properties where assessments often overshoot the market. |
Situations where an appeal is often worth exploring
- Buildings needing major repairs or capital work
- Properties whose market rents or occupancy have fallen
- Hotels where market performance has not reached the level the county assumes
- Land limited by easements, slopes or flood zones
- Properties where county records misstate size or condition
Quantitative Support,
Not Anecdotes
In our experience across hundreds of appeal engagements, three factors separate successful appeals from routine denials.
Comparable sales evidence
Recent arm's-length sales of truly comparable properties.
Income capitalization support
Market rents, vacancy and expenses that show what an investor would actually pay.
Professional presentation
A USPAP-compliant appraisal presented clearly to the Board of Review or the Tax Appeal Court.
For background, read our guide to assessed value vs market value.
Where County
Values Go Wrong
We see the same issues repeatedly when reviewing commercial assessments:
- 01
Income assumptions above the market
Mass models may apply rents or occupancy the market does not support.
- 02
Out-of-date physical data
Square footage, building condition or demolished improvements not reflected in county records.
- 03
Excess land or unusable area
Steep slopes, flood zones, easements and setbacks that reduce the usable site.
- 04
Deferred maintenance and repairs
Condition problems the model does not see, which contractor estimates can document.
- 05
Hotel and special-purpose property
Assessments that capture business value rather than real property value alone.
Note that Honolulu assesses every property on its fee simple value, as if unencumbered by leases. So a below-market ground lease or lease is generally not a basis for appeal there.
How an Appeal
Appraisal Differs
An appraisal for a tax appeal is valued as of the county's assessment date, not today. It addresses the specific ground for appeal. And it is written to be examined by assessors and Board members who know the market. We present the analysis clearly and anticipate the questions the Real Property Assessment Division is likely to raise, so the evidence holds up at hearing.
From Assessment Notice
to Hearing
- 01
Quick review
Send us the notice of assessment. We tell you honestly whether an appeal is worth pursuing. - 02
Engagement
We set the scope and the delivery date ahead of your deadline and hearing. - 03
Appraisal
Inspection, market research and a report as of the county's assessment date. - 04
Hearing support
We work with you or your counsel to present the evidence.
What to Expect at the
Board of Review
After you file, the county schedules a hearing before its Board of Review, an independent body that hears disputes between taxpayers and the assessment division. Submitting evidence with the appeal, or shortly after, helps the county's appraiser review the case and can shorten the wait for a hearing.
The Board can sustain, lower or raise the assessment, so a well-supported appeal matters. A Board decision can be taken further to the Tax Appeal Court, and owners can also appeal directly to the Tax Appeal Court. Your attorney can advise which forum suits your property.
While an appeal is pending, taxes must still be paid by their due dates to avoid penalties. If the appeal succeeds, any overpayment is adjusted.
What Our Clients Say
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Frequently Asked
Questions
- If the assessment is meaningfully above what the property would sell for, it may be. In Honolulu, one ground for appeal is an assessment exceeding market value by more than 10 percent. We'll give you a frank view before you commit.
- It's the county's assessment date, not today. Honolulu, for example, assesses as of October 1 for the following tax year.
- Owners can generally appeal to either. The Board of Review is the more common first step; the Tax Appeal Court suits larger or more complex disputes. Your attorney or tax advisor can advise on the forum.
- The appeal generally waits until the next assessment year, so plan early. In Honolulu, if last year's appeal is still pending and the new value is unchanged, an appeal is carried forward automatically.
- No appraiser should. We provide an independent value. The Board decides.
- It depends on how far the assessment is above market, and on the tax rate for your class. We'll give you a frank view of whether the potential savings justify the appraisal fee before you commit.
- Yes. Each year's assessment can be appealed on its own.
- Yes, particularly higher-value and luxury homes, where mass appraisal models are least reliable.
- A recent arm's-length purchase is strong evidence of market value. If you bought near the assessment date for less than the assessed value, tell us when you first call.
Start Your Appeal
Before the Deadline
Send us the details of your assessment and we will tell you honestly whether an appeal is worth pursuing.
Prefer to talk? Call (808) 784-4320