# Hawaii SB 1467: RELATING TO TAX APPEALS.

Hawaii SB 1467, RELATING TO TAX APPEALS., is a 2025–2026 Regular Session (Year 1) Senate bill sponsored by Ronald D. Kouchi (Democratic); status signed, last action 2025-05-14 (Act 049, 05/14/2025 (Gov. Msg. No. 1149).) (as of 2026-10-27).

- Canonical: https://policyrisk.com/state-bill/HI-SB1467-2025
- As of: 2026-10-27
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Hawaii SB 1467
- State: Hawaii
- Session: 2025–2026 Regular Session (Year 1)
- Title: RELATING TO TAX APPEALS.
- Status: signed
- Chamber: Senate
- Introduced: 2025-01-21
- Last action: 2025-05-14, Act 049, 05/14/2025 (Gov. Msg. No. 1149).
- Sponsor: Ronald D. Kouchi (Democratic)
- Cosponsors: 0
- Subjects: Tax Appeals, Service, Director of Taxation, JHA
- Touches household money: no
- Roll calls: 6 (164 yes, 0 no in all)
- Economic provisions PRIA read: 1

## 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)

## Bill overview: provisions PRIA read

- New paths for Hawaii tax appeals: mixed, low. 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…

## Sponsors and cosponsors

- Sponsor: Ronald D. Kouchi (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-16 | Senate | Senate Floor Vote | pass | 23 | 0 |   |
| 2025-04-02 | House | House Floor Vote | pass | 50 | 0 |   |
| 2025-03-31 | House | House Floor Vote | pass | 47 | 0 |   |
| 2025-03-14 | House | The committee on JHA recommend that the measure be PASSED, WITH AMENDMENTS. The ... | pass | 9 | 0 |   |
| 2025-02-19 | Senate | Senate Floor Vote | pass | 22 | 0 |   |
| 2025-02-12 | Senate | The committee(s) on WAM recommend(s) that the measure be PASSED, UNAMENDED. The... | pass | 13 | 0 |   |

## Actions (29)

- 2025-05-14: Act 049, 05/14/2025 (Gov. Msg. No. 1149). (Senate)
- 2025-05-14: Act 049, on 05/14/2025 (Gov. Msg. No. 1149). (House)
- 2025-04-16: Passed Final Reading. Ayes, 23; Aye(s) with reservations: none. Noes, 0 (none). Excused, 2 (Senator(s) Fevella, Ihara). (Senate)
- 2025-04-16: Received notice of Final Reading (Sen. Com. No. 806). (House)
- 2025-04-16: Enrolled to Governor. (Senate)
- 2025-04-15: Reconsideration of action taken on 04-03-25 in disagreeing to the House amendments. (Senate)
- 2025-04-15: Senate agrees with House amendments. Placed on the calendar for Final Reading on 04-16-25. (Senate)
- 2025-04-15: One Day Notice 04-16-25 (Senate)
- 2025-04-15: Received notice of reconsideration and Senate agreement (Sen. Com. No. 786). (House)
- 2025-04-03: Received from House (Hse. Com. No. 447). (Senate)
- 2025-04-03: Senate disagrees with House amendments. (Senate)
- 2025-04-03: Received notice of disagreement (Sen. Com. No. 481). (House)
- 2025-04-02: Passed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Cochran excused (1). Transmitted to Senate. (House)
- 2025-03-31: Reported 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. (House)
- 2025-03-31: Passed 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). (House)
- 2025-03-14: The 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. (House)
- 2025-03-12: Bill scheduled to be heard by JHA on Friday, 03-14-25 2:00PM in House conference room 325 VIA VIDEOCONFERENCE. (House)
- 2025-02-28: Referred to JHA, referral sheet 17 (House)
- 2025-02-27: Pass First Reading (House)
- 2025-02-19: Passed Third Reading. Ayes, 22; Aye(s) with reservations: none. Noes, 0 (none). Excused, 3 (Senator(s) Gabbard, Kouchi, Richards). Transmitted to House. (Senate)
- 2025-02-19: Received from Senate (Sen. Com. No. 13). (House)
- 2025-02-18: Reported from WAM (Stand. Com. Rep. No. 690) with recommendation of passage on Second Reading and placement on the calendar for Third Reading. (Senate)
- 2025-02-18: Report adopted; Passed Second Reading. (Senate)
- 2025-02-18: One Day Notice 02-19-25. (Senate)
- 2025-02-12: The 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. (Senate)
- 2025-02-07: The committee(s) on WAM has scheduled a public hearing on 02-12-25 10:00AM; Conference Room 211 & Videoconference. (Senate)
- 2025-01-27: Referred to WAM. (Senate)
- 2025-01-23: Introduced and passed First Reading. (Senate)
- 2025-01-21: Pending Introduction. (Senate)

## Bill text

- Bill Text: [PDF](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1467_HD1_.pdf)
- Original: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1467_.HTM), [PDF](https://data.capitol.hawaii.gov/sessions/session2025/bills/GM1149_.PDF)
- SB1467_HD1: [HTML](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1467_HD1_.HTM)

## Related bills

- HB 431: RELATING TO HOUSING. (signed)
- HB 420: RELATING TO REMEDIES. (signed)
- SB 1296: RELATING TO DISASTER RECOVERY. (signed)
- HB 830: RELATING TO HISTORIC PRESERVATION REVIEWS. (signed)
- HB 1064: RELATING TO FIRE PROTECTION. (signed)
- HB 943: RELATING TO HOMELESSNESS. (signed)

## Sources
- [Bill Text (PDF)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1467_HD1_.pdf)
- [Original (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1467_.HTM)
- [Original (PDF)](https://data.capitol.hawaii.gov/sessions/session2025/bills/GM1149_.PDF)
- [SB1467_HD1 (HTML)](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1467_HD1_.HTM)

## Related
- [HB 431: RELATING TO HOUSING.](https://policyrisk.com/state-bill/HI-HB431-2025)
- [HB 420: RELATING TO REMEDIES.](https://policyrisk.com/state-bill/HI-HB420-2025)
- [SB 1296: RELATING TO DISASTER RECOVERY.](https://policyrisk.com/state-bill/HI-SB1296-2025)
- [HB 830: RELATING TO HISTORIC PRESERVATION REVIEWS.](https://policyrisk.com/state-bill/HI-HB830-2025)
- [HB 1064: RELATING TO FIRE PROTECTION.](https://policyrisk.com/state-bill/HI-HB1064-2025)
- [HB 943: RELATING TO HOMELESSNESS.](https://policyrisk.com/state-bill/HI-HB943-2025)
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Source: PRIA, https://policyrisk.com/state-bill/HI-SB1467-2025 (as of 2026-10-27).