---
type: "Bill"
title: "RELATING TO TAX APPEALS."
description: "Clarifies that a notice of appeal relating to an appeal of a county tax is not required to be served on the Director of Taxation. (HD1)"
jurisdiction: "us/states/hi"
legislature: "Hawaii Legislature"
session: "2025"
identifier: "SB 1467"
citation: "Hawaii SB 1467 (2025)"
classification: ["bill"]
subjects: ["Director of Taxation", "Service", "Tax Appeals"]
status: "enacted"
primary_sponsors: ["KOUCHI"]
version_count: 2
action_count: 29
vote_count: 4
first_action: "2025-01-21"
last_action: "2025-05-14"
source: "openstates"
source_identifier: "ocd-bill/df5b59d5-aa1f-4fb4-98a2-a20f08f2d018"
source_url: "https://capitol.hawaii.gov/session/archives/measure_indiv_Archives.aspx?billtype=SB&billnumber=1467&year=2025"
source_hash: "3faf6849a2e14e222e3071dd01f5e80cc6fa7d0120eaa4111fb15a7058091b3d"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-hi"]
---

# Hawaii SB 1467 (2025) — RELATING TO TAX APPEALS.

Clarifies that a notice of appeal relating to an appeal of a county tax is not required to be served on the Director of Taxation. (HD1)

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **SB1467** (committee substitute) — [source](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1467_.HTM)
2. **SB1467_HD1** (committee substitute) — [source](https://data.capitol.hawaii.gov/sessions/session2025/bills/SB1467_HD1_.HTM)

## Votes

- Passed Final Reading. — **23–0** (pass) · upper
- Reconsider: The committee on JHA recommend that the measure be PASSED, WITH AMENDMENTS. — **9–0** (pass) · lower
- Reconsider: Passed Third Reading. — **22–0** (pass) · upper
- The committee(s) on WAM recommend(s) that the measure be PASSED, UNAMENDED. — **13–0** (pass) · upper

## Sponsors

- KOUCHI — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2025-05-14** Act 049, on 05/14/2025 (Gov. Msg. No. 1149). `became-law`
- **2025-05-14** Act 049, 05/14/2025 (Gov. Msg. No. 1149). `became-law`
- **2025-04-16** Enrolled to Governor. `executive-receipt`
- **2025-04-16** Received notice of Final Reading (Sen. Com. No. 806). `receipt`
- **2025-04-16** Passed Final Reading. Ayes, 23; Aye(s) with reservations: none. Noes, 0 (none). Excused, 2 (Senator(s) Fevella, Ihara). `passage`
- **2025-04-15** Received notice of reconsideration and Senate agreement (Sen. Com. No. 786). `receipt`
- **2025-04-15** One Day Notice 04-16-25
- **2025-04-15** Senate agrees with House amendments. Placed on the calendar for Final Reading on 04-16-25.
- **2025-04-15** Reconsideration of action taken on 04-03-25 in disagreeing to the House amendments.
- **2025-04-03** Received notice of disagreement (Sen. Com. No. 481). `receipt`
- **2025-04-03** Senate disagrees with House amendments. `amendment-failure`
- **2025-04-03** Received from House (Hse. Com. No. 447). `introduction, receipt`
- **2025-04-02** Passed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Cochran excused (1). Transmitted to Senate. `passage`
- **2025-03-31** Passed Second Reading as amended in HD 1; placed on the calendar for Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Hussey, Lowen, Ward excused (4).
- **2025-03-31** Reported from JHA (Stand. Com. Rep. No. 1728) as amended in HD 1, recommending passage on Second Reading and placement on the calendar for Third Reading.
- **2025-03-14** The committee on JHA recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 9 Ayes: Representative(s) Tarnas, Poepoe, Belatti, Hashem, Kahaloa, Perruso, Takayama, Todd, Shimizu; Ayes with reservations: none; 0 Noes: none; and 2 Excused: Representative(s) Cochran, Garcia. `committee-passage-favorable`
- **2025-03-12** Bill scheduled to be heard by JHA on Friday, 03-14-25 2:00PM in House conference room 325 VIA VIDEOCONFERENCE.
- **2025-02-28** Referred to JHA, referral sheet 17 `referral-committee`
- **2025-02-27** Pass First Reading `reading-1`
- **2025-02-19** Received from Senate (Sen. Com. No. 13). `introduction, receipt`
- **2025-02-19** Passed Third Reading. Ayes, 22; Aye(s) with reservations: none. Noes, 0 (none). Excused, 3 (Senator(s) Gabbard, Kouchi, Richards). Transmitted to House. `passage`
- **2025-02-18** One Day Notice 02-19-25.
- **2025-02-18** Report adopted; Passed Second Reading. `reading-2, referral-committee`
- **2025-02-18** Reported from WAM (Stand. Com. Rep. No. 690) with recommendation of passage on Second Reading and placement on the calendar for Third Reading.
- **2025-02-12** The committee(s) on WAM recommend(s) that the measure be PASSED, UNAMENDED. The votes in WAM were as follows: 13 Aye(s): Senator(s) Dela Cruz, Moriwaki, Aquino, DeCoite, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Wakai, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none. `committee-passage-favorable`
- **2025-02-07** The committee(s) on WAM has scheduled a public hearing on 02-12-25 10:00AM; Conference Room 211 & Videoconference.
- **2025-01-27** Referred to WAM. `referral-committee`
- **2025-01-23** Introduced and passed First Reading. `introduction`
- **2025-01-21** Pending Introduction.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/df5b59d5-aa1f-4fb4-98a2-a20f08f2d018`. Confidence: reported (aggregated from official Hawaii legislature records).