MATTER OF COLE

NO. CAAP-23-0000011.

561 P.3d 445 (2024)

In the MATTER OF the Tax Appeal of Schuyler E. COLE and Marilyn J. Cole, Appellants-Appellants In the Matter of the Tax Appeal of Thomas J. O'Keefe, Trustee of the Thomas J. O'Keefe Trust created under the Helen Geymann O'Keefe Revocable Trust established under Declaration of Trust dated May 12, 1996, and Thomas J. O'Keefe, Trustee of the Thomas J. O'Keefe Family Trust established under Declaration of Trust dated February 10, 1981, as amended, Appellants-Appellants In the Matter of the Tax Appeal of Dean L. Cash and Eliza L. Cash, Co-Trustees of the Kalakane Trust dated September 3, 2011, Appellants-Appellants In the Matter of the Tax Appeal of Randolph G. Moore, Trustee under that certain unrecorded Revocable Living Trust Agreement dated June 4, 1981, Appellant-Appellant In the Matter of the Tax Appeal of Norman Marck and Linda B. Lichter, Trustees of the Lichter Marck Family Trust under unrecorded Declaration of Trust dated March 15, 1997, Appellants-Appellants In the Matter of the Tax Appeal of Henry Joseph Matson and Paulette Barrett-Matson, Appellants-Appellants In the Matter of the Tax Appeal of Michael David Hong and Geriann Yun Lin Hong, Appellants-Appellants In the Matter of the Tax Appeal of Michael David Hong, Trustee of the Michael David Hong Revocable Living Trust dated April 27, 2011, and Geriann Yun Lin Hong, Trustee of the Geriann Yun Lin Hong Revocable Living Trust dated April 27, 2011, Appellants-Appellants In the Matter of the Tax Appeal of Raymond J. Suppa, Trustee under that certain unrecorded Trust Agreement dated October 18, 2004, Designated as the Raymond J. Suppa 2004 Trust, Appellant-Appellant.

Intermediate Court of Appeals of Hawai`i.

November 15, 2024.


Attorney(s) appearing for the Case

On the briefs:

Scott W. Settle and Ian P. Luthringer, (Settle Meyer Law, LLLC), for Appellants-Appellants, Schuyler W. Cole and Marilyn J. Cole.

Daniel M. Gluck, Robert M. Kohn, Lee M. Agsalud, and Karen K. Lee, Deputies Corporation Counsel, for Appellee-Appellee.

HIRAOKA, PRESIDING JUDGE, AND WADSWORTH AND McCULLEN, JJ.


In 2014, Appellee-Appellee City and County of Honolulu (City) created a new property tax classification under which residential properties that are valued over $1 million and do not have a home exemption (because they are used for purposes other than an owner's primary residence) are classified...

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