Boards of Taxation Review

About the Boards of Taxation Review

Administrative Boards of Taxation Review are established in each of the taxation districts pursuant to §26-10(d) and §232-6, Hawaii Revised Statutes. The Boards of Review for each of the four Taxation Districts of Oahu, Maui, Kauai and Hawaii Island meet 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
Neil Hirasuna 6/30/2019
  Vacant
  Vacant
  Vacant
  Vacant

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Maui Board of Review

Maui Board members by term expiration date
Member Term Expires
Alan Bernaldo 6/30/2020
Richard Drayson Holdover
William Curtis 6/30/2021
  Vacant
  Vacant

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Hawaii Board of Review

Hawaii Board members by term expiration date
Member Term Expires
Marilyn Gagen 6/30/2019
Christopher Hannigan 6/30/2020
Valerie Peralto 6/30/2020
Richard Rovelstad 6/30/2021
  Vacant

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Kauai Board of Review

Kauai Board members by term expiration date
Member Term Expires
  Vacant
  Vacant
  Vacant
  Vacant
  Vacant

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