SB 1467 Hawaii Senate · 2025 Regular Session

RELATING TO TAX APPEALS.

SB 1467 clarifies a procedural requirement for individuals or entities appealing a county tax decision. The bill specifies that when filing an appeal of a county tax, the notice of appeal is not required to be served on the Director of Taxation. This change aims to streamline the process for those appealing local tax matters by removing a specific notification step.

Bill status signed all 5 stages cleared

Introduction

Jan 2025

Committee Review

Mar 2025

Senate Passage

Apr 2025

House Passage

Apr 2025

Signed into Law

May 2025

Introduced Jan 21, 2025 Signed May 14, 2025

Maddy AI version diff · 1 comparison

What changed between versions

SB1467 → SB1467_HD1 · 3 edits

MINOR

This bill clarifies how tax appeal notices must be served in Hawaii by removing the requirement to serve the Director of Taxation when the appeal involves only county tax matters. The changes streamline the appeals process for taxpayers by eliminating unnecessary service requirements while maintaining the ability to serve both the Director and county assessment division when both are involved in the appeal.

Scope change

The bill narrows the service requirements for tax appeal notices, specifically exempting appeals of county taxes from requiring service on the Director of Taxation, while preserving service requirements for appeals involving both state and county entities.

REQUIREMENT

Removed the requirement to serve the Director of Taxation on appeal notices when the appeal involves only county tax matters, reducing administrative burden for taxpayers.

Maintained the requirement to serve both the Director of Taxation and county assessment division when an appeal involves both state and county tax authorities.

TECHNICAL

Updated formatting and markup conventions in the legislative text to reflect the House of Representatives version (HD1) of the bill.

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Apr 16, 2025

Upper · Passed

Passed Final Reading. Ayes, 23; Aye(s) with reservations: none. Noes, 0 (none). Excused, 2 (Senator(s) Fevella, Ihara).

upper

Apr 15, 2025

Introduced

Reconsideration of action taken on 04-03-25 in disagreeing to the House amendments.

upper

Apr 3, 2025

Amended

Senate disagrees with House amendments.

upper

Apr 3, 2025

Introduced

Received from House (Hse. Com. No. 447).

upper

Apr 2, 2025

Lower · Passed

Passed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Cochran excused (1). Transmitted to Senate.

lower

Mar 14, 2025

Lower · Passed

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.

lower

Feb 28, 2025

Committee

Referred to JHA, referral sheet 17

lower

Feb 19, 2025

Introduced

Received from Senate (Sen. Com. No. 13).

lower

Feb 19, 2025

Upper · Passed

Passed Third Reading. Ayes, 22; Aye(s) with reservations: none. Noes, 0 (none). Excused, 3 (Senator(s) Gabbard, Kouchi, Richards). Transmitted to House.

upper

Feb 12, 2025

Upper · Passed

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.

upper

Feb 7, 2025

Upper · Passed

The committee(s) on WAM has scheduled a public hearing on 02-12-25 10:00AM; Conference Room 211 & Videoconference.

upper

Jan 27, 2025

Committee

Referred to WAM.

upper

Jan 23, 2025

Introduced

Introduced and passed First Reading.

upper

Jan 21, 2025

Introduced

Pending Introduction.

upper

1 primary · 0 co-sponsors