STAND. COM. REP. NO. 1368

Honolulu, Hawaii

RE: H.B. No. 1175

Honorable Ronald D. Kouchi

President of the Senate

Thirty-Third State Legislature

Regular Session of 2025

State of Hawaii

Sir:

Your Committee on Judiciary, to which was referred H.B. No. 1175 entitled:

"A BILL FOR AN ACT RELATING TO THE PROCEDURE FOR TAX APPEALS,"

begs leave to report as follows:

The purpose and intent of this measure is to:

(1) Conform the statutory provisions for tax appeals with the procedures adopted by the Judiciary; and

(2) Clarify that an appeal may be taken if a notice of appeal is filed within thirty days of the judgment or within thirty days of the earlier order.

Your Committee received testimony in support of this measure from one individual.

Your Committee received comments on this measure from the Tax Foundation of Hawaii.

Your Committee finds that section 232-19, Hawaii Revised Statutes, is no longer consistent with the appeal procedures adopted by the Judiciary. Your Committee further finds that Alford v. City and County of Honolulu, 109 Hawaiʻi 14, 122 P.3d 809 (2005), created an issue regarding appellate jurisdiction over a dispositive order that is later merged into a final judgment if a notice of appeal is filed within thirty days of the judgment but not within thirty days of the earlier order. This measure will address these issues by conforming existing law relating to tax appeals with procedures adopted by the Judiciary and providing clarification regarding appellate jurisdiction over a dispositive order in certain situations.

As affirmed by the record of votes of the members of your Committee on Judiciary that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 1175, and recommends that it pass Second Reading and be placed on the calendar for Third Reading.

Respectfully submitted on behalf of the members of the Committee on Judiciary,

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KARL RHOADS, Chair