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


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


posted Thursday, March 1, 2018
Board of Review Meeting
posted Thursday, February 22, 2018
Board of Review Meeting
posted Tuesday, January 2, 2018
Board of Review Meeting


posted Thursday, February 22, 2018
Board of Review Minutes


 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.