Informing the Legislature that on May 14, 2025, the Governor signed the following bill into law: SB1467 HD1 (ACT 049).

This bill (SB1467 HD1, Act 049) amends Hawaii's tax appeal procedures to simplify the process for taxpayers with low-liability cases. It allows taxpayers facing total tax liabilities under $1,000 (excluding penalties/interest) to use a streamlined process by paying a $25 nonrefundable filing fee and submitting a written statement of facts, waiving further appeals. The bill also updates appeal pathways, permitting direct appeals to the tax appeal court without first going through administrative bodies like the State Taxation Board of Review - except for real property tax appeals requiring county-level administrative review first. These changes apply directly to individual taxpayers and counties involved in tax disputes.