In 2016, a series of cases were filed in Circuit Court challenging the legality and constitutionality of Honolulu’s “Residential A” property classification.
Honolulu ordinances now provide that “Residential A” is residential property where the assessed value is $1 million or more, and no home exemption applies to the property.
In October 2016, the Circuit Court agreed with the taxpayers. The following documents are some of the key pleadings in the case. Check back often — this case is likely to be appealed.
Taxpayers’ Motion for Summary Judgment
City’s Memorandum in Opposition
Taxpayer’s Reply Memorandum in Support
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