Small Claims Procedure

Appeals may be made under the small claims procedure of the state Tax Appeal Court if the amount of tax in dispute is less than $1,000. Under this procedure, appeals are initiated by filing an appeal notice (one original and three copies) with the clerk of Tax Appeals Court and paying a non-refundable $25 fee. Unlike appeals to the Tax Appeal Court, you waive your right of appeal to the Supreme Court if you elect to go throught the small claims procedure.

An appeal on the Board of Review's decisions may also be filed through the small claims procedure and it must be filed within 30 days of the Board of Reveiw's decisions has been filed. The Small Claims appeals may be filed at the court House in Lihue.

Appeals