HI SB1222

Modifies Section 232-16, Hawaii Revised Statutes, to allow counties to require taxpayers appealing real property tax assessments to first obtain a decision from a county administrative body before appealing to the state tax appeal court.

Removes the automatic right to appeal real property tax assessments directly to the state tax appeal court, replacing it with a county-option requirement for preliminary administrative review.

Requires taxpayers subject to county ordinances mandating pre-appeal review to submit a copy of the county administrative body's decision along with their notice of appeal to the tax appeal court.

Maintains the existing appeal process for other types of tax appeals, which may continue to proceed directly to the tax appeal court without county board review.

Takes effect upon approval.