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