Board of Review Information

The Board of Review was established in 1987 by the Kauai County Code, Chapter 5A.

The Board of Review hears Real Property Tax appeals.  When you file an appeal, you must state the basis for your appeal as the law specifies four grounds for appeal:

  1. The assessed value of the property exceeds by more than fifteen percent (15%) the ratio assessment to market value;
  2. There is inequity or lack of uniformity resulting from the use of illegal assessment methods or an error in the application of the methods;
  3. You have been denied an exemption to which you are entitled for which all requirements are met; and
  4. The assessment methods are unconstitutional or in violation of state laws or county ordinances.

The cost to file an appeal is $25 for owner-occupied properties and $75 for all other properties.  You may obtain the Board of Review form (Form P-51) from:

Real Property Assessment
4444 Rice Street, Suite 454
Lihue, HI 96766

Meeting Time/Location:  Meet as needed

Members

  • Dorothy Bekeart, Chair
  • Julie Caspillo, Vice Chair
  • Donald Kolenda
  • Craig De Costa
  • Christopher White

Agendas

posted Friday, September 29, 2017
Board of Review Meeting
posted Thursday, August 3, 2017
Board of Review Meeting
posted Thursday, July 6, 2017
Board of Review Meeting
posted Thursday, June 1, 2017
Board of Review Meeting
posted Thursday, May 25, 2017
Board of Review Meeting
posted Monday, May 8, 2017
Board of Review Meeting
posted Monday, May 1, 2017
Board of Review Meeting
posted Wednesday, March 29, 2017
Board of Review Meeting - POSTPONED TO 5/5/17
posted Tuesday, February 28, 2017
Board of Review Meeting
posted Wednesday, February 22, 2017
Board of Review Meeting
posted Tuesday, January 3, 2017
Board of Review Meeting
posted Thursday, December 1, 2016
Board of Review Meeting
posted Thursday, October 27, 2016
Board of Review Meeting
posted Thursday, October 6, 2016
Board of Review Meeting
posted Wednesday, August 24, 2016
Board of Review Meeting
posted Thursday, July 28, 2016
Board of Review Meeting
posted Wednesday, June 22, 2016
Board of Review Meeting
posted Thursday, May 5, 2016
Board of Review Meeting
posted Wednesday, April 27, 2016
Board of Review Meeting
posted Wednesday, March 30, 2016
Board of Review Meeting
posted Monday, March 21, 2016
Board of Review Meeting
posted Friday, February 26, 2016
Board of Review Meeting
posted Thursday, February 4, 2016
Board of Review Meeting
posted Tuesday, February 2, 2016
Board of Review Meeting
posted Wednesday, December 30, 2015
Board of Review Meeting

Minutes

posted Friday, September 29, 2017
Board of Review Minutes
posted Thursday, August 3, 2017
Board of Review Minutes
posted Thursday, July 20, 2017
Board of Review Minutes
posted Thursday, July 20, 2017
Board of Review Minutes
posted Monday, June 5, 2017
Board of Review Minutes
posted Monday, June 5, 2017
Board of Review Minutes
posted Monday, May 15, 2017
Board of Review Minutes
posted Wednesday, March 8, 2017
Board of Review Minutes
posted Wednesday, February 22, 2017
Board of Review Minutes
posted Tuesday, January 17, 2017
Board of Review Minutes
posted Friday, November 4, 2016
Board of Review Minutes
posted Friday, October 14, 2016
Board of Review Minutes
posted Friday, September 2, 2016
Board of Review Minutes
posted Friday, August 5, 2016
Board of Review Minutes
posted Friday, July 1, 2016
Board of Review Minutes
posted Friday, May 13, 2016
Board of Review Minutes
posted Friday, May 6, 2016
Board of Review Minutes
posted Friday, April 8, 2016
Board of Review Minutes
posted Friday, April 1, 2016
Board of Review Minutes
posted Friday, March 4, 2016
Board of Review Minutes
posted Friday, February 12, 2016
Board of Review Minutes
posted Friday, February 5, 2016
Board of Review Minutes
posted Friday, January 8, 2016
Board of Review Minutes

Documents

 TitleModified DateSize
Article 12. Appeals12/31/2014557.87 KB
Board of Review Rules11/9/2012678.56 KB

Document Disclaimer

The documents on this webpage are being provided as a courtesy and a public service by the County of Kauaʻi. Users should confirm the accuracy with the official copy available at the Office of Boards and Commissions. While the County of Kauaʻi will strive to keep the information accurate and up-to-date, those people needing an official, accurate and up-to-date copy of documents on this webpage should obtain a hard copy from the Office of Boards and Commissions.