In this case, two sizeable timeshare projects sued the County of Maui in circuit court on Maui, seeking invalidation of the “Time Share” real property tax classification in the Maui ordinances. The County retaliated by back assessing the taxpayers for … Read More
This case was brought by Andrew Walden, the publisher of Hawaii Free Press, against Hi’ilei Aloha LLC, Ho’okele Pono LLC, and Hi’ipaka LLC, limited liability companies that are each wholly owned by the Office of Hawaiian Affairs. We’ve written about … Read More
This case is about wind turbines mounted on high ground in Maui. The County assessed real property tax on the value of the turbines, contending that they are improvements to land. The Tax Appeal Court and the Intermediate Court of … Read More
In the 2018 legislative session, the legislature passed SB 2922, which will put on the November 2018 general election ballot a question, “Shall the legislature be authorized to establish, as provided by law, a surcharge on investment real property to … Read More
Thank you very much! Our amicus brief has been filed and can be found on this page.
Several online travel companies engaged in protracted litigation against the Department of Taxation over whether and to what extent they are liable for Hawaii General Excise and Transient Accommodations Taxes on hotel accommodations that they sold to third parties on … Read More
This case is an attempt by Peter Fritz, an attorney and former Department of Taxation rules specialist, to access communications between the Department of Taxation and the State Legislature on bills the Department was lobbying for. During the 2009 legislative … Read More
The Tax Foundation of Hawaii has joined in a “friend of the court” brief of the National Federation of Independent Business Small Business Legal Center in Hickenlooper v. Kerr, No. 14-460 in the Supreme Court of the United States. We’ve … Read More