All Roll Calls
Yes: 164 • No: 0
HawaiiSB 14672025–2026 Regular Session (Year 1)Senate
RELATING TO TAX APPEALS.
Sponsored By: Ronald D. Kouchi (Democratic)
Signed by Governor
Summary
Clarifies that a notice of appeal relating to an appeal of a county tax is not required to be served on the Director of Taxation. (HD1)
Tax AppealsServiceDirector of TaxationJHA
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 0 benefits, 0 costs, 1 mixed.
New paths for Hawaii tax appeals
Hawaii taxpayers and counties can appeal directly to the tax appeal court without first going through a state or county review board. County real property tax appeals must first get a county administrative decision when a county ordinance requires one. For tax liabilities under $1,000, not counting penalties and interest, taxpayers can use a small-claim process with a nonrefundable filing fee of up to $25 and must give up further appeal rights. Appeals must meet legal filing deadlines, pay court costs, and serve notice on the state tax director for state tax matters or the county real property assessment division for county matters; appeals from review-board decisions must be filed within 30 days.
Sponsors & Cosponsors
Sponsor
Ronald D. Kouchi
Democratic • Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 4/16/2025
Senate Floor Vote
Yes: 23 • No: 0
House vote • 4/2/2025
House Floor Vote
Yes: 50 • No: 0
House vote • 3/31/2025
House Floor Vote
Yes: 47 • No: 0
House vote • 3/14/2025
The committee on JHA recommend that the measure be PASSED, WITH AMENDMENTS. The ...
Yes: 9 • No: 0
Senate vote • 2/19/2025
Senate Floor Vote
Yes: 22 • No: 0
Senate vote • 2/12/2025
The committee(s) on WAM recommend(s) that the measure be PASSED, UNAMENDED. The...
Yes: 13 • No: 0
Actions Timeline
Act 049, 05/14/2025 (Gov. Msg. No. 1149).
5/14/2025SenateAct 049, on 05/14/2025 (Gov. Msg. No. 1149).
5/14/2025HousePassed Final Reading. Ayes, 23; Aye(s) with reservations: none. Noes, 0 (none). Excused, 2 (Senator(s) Fevella, Ihara).
4/16/2025SenateReceived notice of Final Reading (Sen. Com. No. 806).
4/16/2025HouseEnrolled to Governor.
4/16/2025SenateReconsideration of action taken on 04-03-25 in disagreeing to the House amendments.
4/15/2025SenateSenate agrees with House amendments. Placed on the calendar for Final Reading on 04-16-25.
4/15/2025SenateOne Day Notice 04-16-25
4/15/2025SenateReceived notice of reconsideration and Senate agreement (Sen. Com. No. 786).
4/15/2025HouseReceived from House (Hse. Com. No. 447).
4/3/2025SenateSenate disagrees with House amendments.
4/3/2025SenateReceived notice of disagreement (Sen. Com. No. 481).
4/3/2025HousePassed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Cochran excused (1). Transmitted to Senate.
4/2/2025HouseReported from JHA (Stand. Com. Rep. No. 1728) as amended in HD 1, recommending passage on Second Reading and placement on the calendar for Third Reading.
3/31/2025HousePassed Second Reading as amended in HD 1; placed on the calendar for Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Hussey, Lowen, Ward excused (4).
3/31/2025HouseThe committee on JHA recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 9 Ayes: Representative(s) Tarnas, Poepoe, Belatti, Hashem, Kahaloa, Perruso, Takayama, Todd, Shimizu; Ayes with reservations: none; 0 Noes: none; and 2 Excused: Representative(s) Cochran, Garcia.
3/14/2025HouseBill scheduled to be heard by JHA on Friday, 03-14-25 2:00PM in House conference room 325 VIA VIDEOCONFERENCE.
3/12/2025HouseReferred to JHA, referral sheet 17
2/28/2025HousePass First Reading
2/27/2025HousePassed Third Reading. Ayes, 22; Aye(s) with reservations: none. Noes, 0 (none). Excused, 3 (Senator(s) Gabbard, Kouchi, Richards). Transmitted to House.
2/19/2025SenateReceived from Senate (Sen. Com. No. 13).
2/19/2025HouseReported from WAM (Stand. Com. Rep. No. 690) with recommendation of passage on Second Reading and placement on the calendar for Third Reading.
2/18/2025SenateReport adopted; Passed Second Reading.
2/18/2025SenateOne Day Notice 02-19-25.
2/18/2025SenateThe committee(s) on WAM recommend(s) that the measure be PASSED, UNAMENDED. The votes in WAM were as follows: 13 Aye(s): Senator(s) Dela Cruz, Moriwaki, Aquino, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.
2/12/2025Senate
Bill Text
Bill Text
Original
SB1467_HD1
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