APPEAL PERIOD

December 15, 2025 – January 15, 2026.

(For property assessments that will apply to the 2026-2027 tax year.)

Online filing for appeals is available only during the official appeal period. Appeals submitted outside this window will be considered late filings.

To submit an appeal after the appeal period has ended: 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.