We provide planning and litigation services for clients navigating Hawaii’s complex state and local tax landscape. Our attorneys advise local, national, and international businesses regarding Hawaii’s general excise tax, use tax, transient accommodations tax, income tax, and real property tax, and provide comprehensive advocacy from audit and assessment through resolution. Our attorneys regularly litigate tax appeals at the Board of Review, in Tax Appeal Court, and before the Intermediate Court of Appeals and the Hawaii Supreme Court. Our work also includes 1031 exchanges, consulting on low-income housing tax credit projects, voluntary disclosures of tax liability, and constitutional challenges to taxation.
Our attorneys have secured favorable settlements and judgments for clients, including rulings that found constitutional violations by state and local tax agencies, resulting in precedent setting decisions that help shape the state’s tax landscape. With attorneys who pair legal expertise with firsthand experience at the Hawaii Department of Taxation, our team gives clients an insider’s perspective on how the state approaches audits and disputes, and the confidence to move forward on even the most contested tax issues.
Chun Kerr LLP attorneys represent clients across the full range of state and local tax issues, including:
- Constitutional challenges to tax rules, regulations, and ordinances
- General excise tax, use tax, income tax, and real property tax audits and appeals
- Low-income housing projects
- Tax planning for complex real estate and business transactions
- 1031 exchanges
- Voluntary disclosures of tax liability



