Hawaii Revised Statutes Division 1. Government § 232-3

(1) Assessment of the property exceeds by more than twenty per cent the ratio of assessment to market value used by the director of taxation as the real property tax base;

(2) Lack of uniformity or inequality, brought about by illegality of the methods used or error in the application of the methods to the property involved;

(3) Denial of an exemption to which the taxpayer is entitled and for which the taxpayer has qualified; or

(4) Illegality, on any ground arising under the Constitution or laws of the United States or the laws of the State (in addition to the ground of illegality of the methods used, mentioned in paragraph (2)).