Haw. R. Tax. App. Ct. 2

As amended through September 30, 2024

Rule 2 - Appeals

(a)Filing. An appeal shall be initiated by filing, electronically or conventionally with the clerk of the Tax Appeal Court, a notice of appeal and, in the case of a taxpayer, paying the costs of court as prescribed in Hawai'i Revised Statutes, Section 232-22.

The appellant shall serve a copy of such notice electronically or conventionally upon the director of taxation or the state taxing authority that issued the state tax assessment if not the director of taxation, upon the real property assessment division of the county, in the case of an appeal from a decision involving the county as a party, and upon the taxpayer, as the case may be, pursuant to Hawai'i Revised Statutes, Sections 232-16 and 232-17 and Rule 3 of these Rules.

All of the above shall be done not later than the date fixed by law for the taking of the appeal.

The taxpayer's signature on the notice shall be deemed made under penalties of perjury.

The notice shall be filed either by personally delivering, electronically filing, or mailing the notice to the clerk of the Tax Appeal Court. The notice shall be deemed filed on the date when it is received by the court clerk if personally delivered and file-marked accordingly, or when a notice of electronic filing is generated for the notice of appeal if electronically filed, or on the postmarked date when conventionally mailed, properly addressed to such court and with adequate postage paid.

Checks and money orders should be made payable to the "Clerk, Hawai'i Tax Appeal Court."

Service of the copy of the notice of appeal may be accomplished by hand delivery, electroc means, if allowed by law, or by conventional mail.

(1) In the case of taxes other then real property taxes over which this court shall have jurisdiction, the notice must be filed within 30 days from the date when the notice of assessment was mailed properly addressed to the taxpayer at his last known residence or place of business.

(2) If the appeal is from the decision of a board of review, the notice must be filed within 30 days after the filing of such decision.

(3) Where an action is brought under Hawai'i Revised Statutes, Section 40-35 to be heard in the Tax Appeal Court, such action shall be initiated by a complaint. The complaint must be filed within 30 days after payment under protest.

For purposes of these rules, the action shall be treated and disposition made thereof in the same manner as appeals from an assessment of taxes.

An appeal from any decision of the Tax Appeal Court in these actions must be filed within 30 days after the filing of such decision.

(4) Where the denial of a tax refund claim is appealed pursuant to Hawai'i Revised Statutes, Sections 232-14.5, the notice of appeal must be both filed and served no later than the date fixed by law for taking the appeal.

(b)Form of notice of appeal. The notice of appeal shall be substantially in the following form:

(1) Caption.

(A) The space at the top left of the center of the page shall contain the name of the attorney or self-represented natural person party, the attorney number, if applicable, the street and mailing address, telephone number or contact number, party name or name of client and party status;

(B) The space at the top right of the center of the page shall contain at least a 3-inch top margin to be left blank for use of the clerk of court, including for affixing the electronic file stamp; and

(C) The name of the court shall be centered and at least 3 inches from the top of the page.

Click here to view image

NOTICE OF APPEAL TO

TAX APPEAL COURT

FROM (BOARD OF REVIEW) (ASSESSOR)

(2) Numbered paragraphs stating:

(A) Taxpayer's name and residence or business address, and the taxation division of the assessor or the board of review from which the notice of appeal is taken.

(B) The date of sending the notice of assessment or of the filing of the decision of the board of review on which the notice of appeal is taken.

(C) The amount of the deficiency determined by the assessor (and the board of review if an appeal is taken from its decision), the nature of the tax, the year or other period from which the determination was made, and the approximate amount of taxes in controversy. If the appeal concerns the property tax, the description of the property by location, classification and whether land or improvements or both, and the assessment valuation placed thereon by the assessor and the taxpayer, and, where applicable, by the board of review.

(D) A clear and concise statement of the grounds of appeal.

(E) A prayer setting forth the relief prayed for by the taxpayer.

(F) The amount of court costs paid by the taxpayer and the amount of general excise tax paid, when applicable.

(G) The wet-ink or electronic signature of the taxpayer or that of the taxpayer's counsel or of the tax assessor or tax assessor's counsel. A signature by a taxpayer shall be deemed made under penalties of perjury.

(c)Return. The party filing the notice of appeal shall attach thereto a copy of the taxpayer's return, if any has been filed.

(d)Record. Upon the filing of a notice of appeal and payment of costs, the assessor of the division concerned shall within 15 days thereof deliver to the clerk of the court, or submit to the court electronically, a certificate which shall include:

(1) Property taxes.

(A) A description of the property and the assessment valuation placed thereon by the assessor.

(B) The assessment valuation claimed by the taxpayer.

(C) The assessment valuation, if any, placed thereon by the board of review.

(2) Other taxes.

(A) A copy of the notice of assessment.

(B) A copy of the taxpayer's return, if any.

(C) A copy of the decision of the board of review, if any.

(e)Forms. Forms of notice of appeal may be obtained from the director of taxation, any assessor, or the clerk of the Tax Appeal Court.

Haw. R. Tax. App. Ct. 2

Amended March 6, 1981, effective 3/6/1981; further amended December 10, 2003; effective 1/1/2004; further amended May 30, 2006, effective 7/1/2006; further amended December 1, 2006, effective 1/1/2007; further amended November 6, 2019, effective 11/17/2019.