If you've filed a tax appeal with the Board of Review and disagree with its decisions you may appeal to the state Tax Appeal Court. Such an appeal must be filed within 30 days after the Boards decision is filed. However, it is not necessary to appeal to the Board before filing with the state Tax Appeal Court. You may appeal directly to the state Tax Appeal Court, located at 777 Punchbowl Street, Honolulu, HI 96813. 

The state Tax Appeal Court requires that you file one original and three copies of the appeal notice. Subsequent to filing with the Tax Appeal Court, you must serve notice of the filing to the county's real property assessor and the county's corporation counsel with one copy each of the receipted appeal noticed. Finally, after serving the corporation counsel and the assessor with such notice, you must file a certificate of  service with the state Tax Appeal Court, stating such fact. The cost for filing an appeal with the Tax Appeal Court is a $100 non-refundable deposit. The court clerk will notify the parties involved of the place, date and time of the proceedings.

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