Board of Review

The Board of Review hears Real Property Tax appeals as defined in the Kauai County Code, Section. 5A-12.3.

There are the five grounds for appeals:

  1. Assessment of the property exceeds by more than fifteen percent (15%) the assessment of market value.
  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 or dedication to which the owner is entitled and for which all requirements have been met.
  4. The assessment methods are unconstitutional or in violation of state laws or county ordinances.
  5. The tax rate classification is incorrect according to Section. 5A-6.4 or the Real Property Tax Classification Rules.

The Board consists of five at-large members appointed by the Mayor and confirmed by the County Council to staggered three year terms.

The Board of Review was established in 1987 by the Kauai County Code.  For more information on Board of Review, please refer to the Kauai County Code, Section. 5A-12.7

Meeting Time/Location: 1:00 pm, Meeting Room 2A/2B, 1st & 2nd Friday of each month 

For more information on upcoming meetings, please refer to the calendar on the Boards and Commissions home page.


  • Chris White, Chair
  • Graham Odenheimer, Vice Chair
  • Stella Bumacod Fujita
  • Jody Kjeldsen
  • Katherine Otsuji

Browse & search archived Board of Review documents, including agendas. meeting minutes, and more


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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.