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.
  5. Use Tax Classification: Owner believes the property should be classified as __________________________
  6.  

The cost to file an appeal is $75 for each parcel for each year appealed.  You may obtain the Board of Review form (Form P-51) from:

Real Property Assessment
Piikoi Building 4444 Rice Street, Suite 300
Lihue, HI 96766                                             -OR-

Connect.Kauai.gov (open in Google Chrome)

The Kauai County Board of Review 

Attention! Board of Review Meetings will be conducted by teleconference due to COVID-19 concerns.  The public will be able to listen to the meeting audio and offer public comment by calling the phone number and entering the conference code ID listed on meeting agendas.


Meeting Time/Location:  Meet as needed

 

Members

  • Katherine Lewi Otsuji, Chair 
  • Stella Bumacod Fujita, Vice Chair
  • Craig De Costa
  • Christopher White
  • Jerry Nishihira

Agendas


Thursday, September 1, 2022
09/09/2022 Agenda Packet
Board of Review Meeting

Thursday, September 1, 2022
09/09/2022 Agenda Packet

Board of Review Meeting


Thursday, August 25, 2022
09/02/2022 Agenda Packet

Board of Review Meeting


Thursday, August 4, 2022
08/12/2022 Agenda Packet

Board of Review Meeting


Thursday, May 26, 2022
06/03/2022 Agenda Packet

Board of Review Meeting


Friday, May 6, 2022
05/13/2022 Agenda Packet

Board of Review Meeting


Thursday, April 28, 2022
05/06/2022 Agenda Packet

Board of Review Meeting


Thursday, March 31, 2022
04/08/2022 Agenda Packet

Board of Review Meeting


Thursday, March 24, 2022
04/01/2022 Agenda Packet

Board of Review Meeting


Thursday, March 3, 2022
03/11/2022 Agenda Packet

Board of Review Meeting


Thursday, February 24, 2022
03/04/2022 Agenda Packet CANCELLED LACK OF QUORUM

Board of Review Meeting


Thursday, February 3, 2022
02/11/2022 Agenda Packet

Board of Review Meeting


Thursday, January 6, 2022
01/14/2022 Agenda Packet

Board of Review Meeting


Friday, October 1, 2021
10/08/2021 Agenda Packet

Board of Review Meeting


Thursday, September 2, 2021
09/10/2021 Agenda Packet

Board of Review Meeting


Thursday, August 26, 2021
09/03/2021 Agenda Packet

Board of Review Meeting


Thursday, August 5, 2021
08/13/2021 Agenda Packet

Board of Review Meeting


Thursday, July 1, 2021
07/09/2021 Agenda Packet

Board of Review Meeting


Thursday, May 27, 2021
06/04/2021 Agenda Packet

Board of Review Meeting


Tuesday, May 4, 2021
Cancelled Lack of Quorum

Board of Review Meeting


Thursday, April 29, 2021
05/07/2021 Agenda Packet

Board of Review Meeting - Cancelled


Thursday, April 1, 2021
04/09/2021 Agenda Packet

Board of Review Meeting


Thursday, March 4, 2021
03/12/2021 Agenda Packet

Board of Review Meeting


Thursday, February 25, 2021
03/05/2021 Agenda Packet

Board of Review Meeting


Thursday, February 4, 2021
02/12/2021 Agenda Packet

Board of Review Meeting


Thursday, December 31, 2020
01/08/2021 Agenda Packet

Board of Review Meeting

Minutes


Friday, October 29, 2021
9/10/2021 Open Session Minutes

Board of Review Meeting


Friday, October 29, 2021
10/08/2021 Open Session Minutes

Board of Review Meeting


Friday, March 5, 2021
1/08/2021 Open Session Minutes

Board of Review Meeting

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.