Challenge to Constitutionality of Honolulu “Residential A” Property Tax

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.  However, the court later changed its mind and ruled for the City.  Final judgment was entered on July 7, 2017.  A motion for reconsideration was filed and is still pending.  The following documents are some of the key early pleadings in the case.  We were unable to secure copies of the later ones.  For an up-to-date list of the documents in the case, please visit eCourt Kokua – you can get there from this page –  and look up case 1TX151000243.

Taxpayers’ Motion for Summary Judgment

City’s Memorandum in Opposition

Taxpayer’s Reply Memorandum in Support

Hearing Transcript

Minute Order