The bill's provisions directly affect sections 232-22 and 232-23 of the Hawaii Revised Statutes concerning appeals in tax matters. By clarifying that filing fees are nonrefundable and eliminating the requirement for deposit from assessors or counties, HB184 modernizes tax appeal procedures, potentially increasing taxpayer participation in the appeals process. This streamlining could lead to more efficient resolutions of tax disputes, as it lessens the financial burden on taxpayers to initiate or continue their appeals.
Summary
House Bill 184, also known as the bill relating to tax appeals, proposes significant amendments to the current tax appeal processes in Hawaii. The bill aims to clarify and standardize the handling of filing fees associated with tax appeals across various courts, specifically addressing costs related to appeals to the tax appeal court and the intermediate appellate court. The proposed legislation stipulates that taxpayers will pay a nonrefundable filing fee, which is not to exceed $100, ensuring that no cost will be charged when appealing to the state board of review. This aims to create a more accessible environment for taxpayers seeking to contest tax assessments.
Contention
Despite its intent to simplify tax appeals, HB184 may invoke contention among various stakeholders. Some legislators and advocacy groups may argue that making filing fees nonrefundable could disadvantage taxpayers hesitant to engage in the appeals process, especially those involved in costly disputes that require careful consideration. Others might raise concerns that the bill removes necessary checks and balances intended to deter frivolous appeals, thereby placing additional strain on the tax appeal courts and potentially overwhelming the system with cases that may not merit adjudication.