APPEAL PERIOD
December 15, 2025 – January 15, 2026.
(For property assessments that will apply to the 2026-2027 tax year.)
Online filing
Available only during the official appeal period. The online appeal form will be available until January 15, 2026 at 11:59pm HST.
Mail-in or In-person Filing
Available during regular business hours, Monday through Friday from 7:45 a.m. to 4:30 p.m. HST
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For timely filing requirements, please refer to ROH §8-1.6. Effective Dec 24, 2025, the United States Postal Service (USPS) issued a clarification regarding postmarks and provides the following options as proof of mailing date.
- Automated Postmark (default): Applied by USPS machines at processing facilities; shows processing date.
- Manual (local) Postmark - by request: Free at a USPS retail counter, shows the exact date USPS accepted your mail.
- USPS Mailing Receipts: Certificate of mailing, Certified Mail, or Registered Mail, provides proof of acceptance.
- Taxpayers are responsible for ensuring their filings are postmarked by the applicable deadlines.
Late Appeals
Appeals submitted outside this window will be considered late filings.
To submit an appeal after the appeal period has ended, taxpayers must use Form M-8-12 and specify the relevant tax year.
Late appeals may be submitted in one of the following methods:
- In-Person: Hand-delivered or walked-in filings can be made at either office:
Real Property Assessment Division
842 Bethel Street, Basement
Honolulu, Hawaii 96813
Real Property Assessment Division
1000 Ulu`ohi`a Street #206
Kapolei, Hawaii 96707
- By Mail: Mail your appeal to either of the above addresses.
