Nathaniel A. Higa
Partner

nhiga@chunkerr.com

Mr. Higa focuses his practice on state and local tax controversies, particularly complex General Excise Tax, Use Tax, and Real Property Tax disputes. He assists clients through audit, assessment, appeals to the State of Hawaii Taxation Board of Review and to Tax Appeal Court, and appellate practice to the Intermediate Court of Appeals and the Hawaii Supreme Court. In Hawaii State Tax Appeal Court, Mr. Higa has obtained favorable settlements as well as relief for his clients through judgment, including findings of constitutional violations against State and local government agencies.

Mr. Higa also has extensive experience handling various types of business, real estate, construction, and business matters in Hawaii State and Federal Courts, as well as the Ninth Circuit Court of Appeals. Mr. Higa has obtained favorable settlements and decisions for his clients in mediation and arbitration, on dispositive motions in court, on appeal, and through trial, including a jury verdict in excess of a million dollars for his client in a commercial real estate matter. Mr. Higa currently serves on the Board of Directors for the Legal Aid Society of Hawaii and on the firm’s Executive Committee.

 

Areas of Practice

 

Education
  • Pepperdine University Seaver College (Malibu, CA), B.A. English, minor in Philosophy (2003)
  • Pepperdine University School of Law (Malibu, CA), J.D., cum laude (2008)

 

Professional Affiliations
  • American Bar Association, Member
  • Hawaii State Bar Association, Member
  • Court Annexed Arbitration Program, Arbitrator
  • Institute for Professionals in Taxation, Member

 

Community Involvement
  • First Presbyterian Church of Honolulu, Session President (2025-present) and Elder (2016-2021, 2025-present)
  • HSBA Mock Trial Coach, Hawaii Baptist Academy (2021-present): State Champions (2025) and Runner-Up (2024)
  • Legal Aid Society of Hawaii, Board of Directors, Vice President (2025-present) and Former Treasurer

 

Bar Admissions
  • Hawaii
  • U.S. District Court of Hawaii
  • U.S. Court of Appeals, 9th Circuit

 

Recognition
  • Best Lawyers in America®: Commercial Litigation (2025)
  • Best Lawyers in America®: Litigation – Construction (2026)
  • Best Lawyers in America®: Litigation – Real Estate (2025)
  • Best Lawyers in America®: Litigation and Controversy – Tax (2026)
  • Best Lawyers in America®, Ones to Watch: Litigation and Controversy – Tax and Commercial Litigation (2021-2024)
  • Hawaii Super Lawyers®: Rising Star (2015-2018)
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