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Bill

SB 3300

RELATING TO PROCEDURES FOR TAX APPEALS.

2026 Regular Session Introduced by Ron Kouchi

SB 3300 modifies Hawaii's tax appeal procedures, potentially altering how residents and businesses challenge tax assessments through the state system.

The committee(s) on JDC has scheduled a public hearing on 02-10-26 9:15AM; Conference Room 016 & Videoconference.
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Bill Summary · SB 3300

Legislative bill overview

SB 3300 modifies the procedural framework for appealing tax assessments and decisions in Hawaii. The bill is currently in early legislative stages, having passed first reading and been referred to the Judiciary and Defense Committee (JDC) and Ways and Means Committee (WAM) for review.

Why is this important

Tax appeal procedures directly affect how individuals and businesses challenge tax assessments, influencing both revenue collection and taxpayer protections. Procedural changes can significantly impact the accessibility, cost, and timeline of the dispute resolution process for thousands of Hawaii residents and entities.

Potential points of contention

  • Burden shift: Changes may reallocate evidentiary burdens between taxpayers and the Department of Taxation, affecting ease of challenging assessments
  • Timeline implications: Modifications to appeal deadlines or processing timelines could benefit either taxpayers (longer windows) or the state (faster resolution)
  • Cost and access: Procedural changes might increase filing fees, documentation requirements, or hearing complexity, potentially limiting access for smaller taxpayers

Compiled from official sources — confirm details with the bill’s official record.

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