In the case of a real property tax appeal, no taxpayer or county shall be deemed aggrieved by an assessment, nor shall an assessment be lowered or an exemption allowed, unless there is shown:

(1) Assessment of the property exceeds by more than twenty per cent the ratio of assessment to market value used by the director of taxation as the real property tax base;

Terms Used In Hawaii Revised Statutes 232-3

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • county: includes the city and county of Honolulu. See Hawaii Revised Statutes 1-22
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
(2) 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;
(3) Denial of an exemption to which the taxpayer is entitled and for which the taxpayer has qualified; or
(4) Illegality, on any ground arising under the Constitution or laws of the United States or the laws of the State (in addition to the ground of illegality of the methods used, mentioned in paragraph (2)).

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