Boards of Review

About the Boards of Review

Administrative Boards of Review are established in each taxation district pursuant to §26-10(d), Hawaii Revised Statutes, to informally hear and decide disputes between taxpayers and the tax assessor as an alternative to filing a formal appeal with the Hawaii Tax Appeals Court. The Boards of Taxation Review may hear cases on a broad range of issues except for matters involving the United States Constitution or the laws of the United States. Because of the informal nature of the hearings, taxpayers often make their arguments to the Boards without having an attorney, no transcripts of the proceedings are made, and the decisions are not published.

Either the taxpayer or the Department may appeal a Board of Review decision to the Tax Appeals Court. However, if the taxpayer is appealing an adverse decision of the Board of Taxation Review, then the taxpayer must pay the assessed tax, penalty, and interest before filing the appeal. Appeals to and from the Boards of Taxation Review are made pursuant to chapter 232, Hawaii Revised Statutes.

Each board consists of five members who are appointed by the Governor and confirmed by the Senate for four-year terms. Members must reside in the same district as the Board to which the member is appointed. For their service, Board of Taxation Review members receive a nominal $10 for each day they attend plus travel expenses.

Oahu Board of Review

Oahu Board members by term expiration date
Member Term Expires
Curtis K. Saiki 6/30/2013
Alan Mun Leong Yee 6/30/2014
Audrey Abe 6/30/2015
Tracy T. Chiang 6/30/2015
Eric Ching 6/30/2016


Maui Board of Review

Maui Board members by term expiration date
Member Term Expires
Ronald A. Kawahara 6/30/2013
Michele A. Kato 6/30/2014
Faye M. Murayama 6/30/2014
Randal Taniguchi 6/30/2015


Hawaii Board of Review

Hawaii Board members by term expiration date
Member Term Expires
Ioana D. Agasa 6/30/2012 (HOLDOVER)
Michael Chang 6/30/2014
Peter M. Tadaki 6/30/2016


Kauai Board of Review

Kauai Board members by term expiration date
Member Term Expires
Jose R. Diogo 6/30/2013
Russell Kiyono 6/30/2014
Ronald Peeren 6/30/2015
Albert Spencer 6/30/2015
Eric Norio Yama 6/30/2016