State of Hawaii Taxation Board of Review

About the State of Hawaii Taxation Board of Review

The State of Hawaii Taxation Board of Review (“BOR”) was established on June 28, 2021, pursuant to Hawaii Revised Statutes (HRS) sections 26-10(d) and 232-6 (as amended by Act 118, Session Laws of Hawaiʻi 2021 and Act 218, Session Laws of Hawaiʻi 2022). The BOR consists of three, full-time, salaried members who shall be residents of the State.

The BOR shall hear, as speedily as possible, all appeals presented for each year. Taxpayers and others appearing before the BOR may participate via teleconference or any other cost-efficient means of the Board’s choosing.

The BOR meets to informally hear and decide disputes between taxpayers and the tax assessor as an alternative to filing a formal appeal with the Hawaii Tax Appeal Court. The BOR is empowered to 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 BOR without having an attorney.

Either the taxpayer or the Department may appeal a BOR decision to the Tax Appeal Court. However, if the taxpayer is appealing an adverse decision of the BOR, then the taxpayer must pay the assessed tax, penalty, and interest before filing the appeal. Appeals to and from the BOR are made pursuant to HRS chapter 232.

At the close of each fiscal year, the BOR is required to submit a written report to the Governor and Director of Taxation on its activities, including the cases heard and their dispositions, and the names, duties, and salaries of its officers and employees, provided that the report shall not contain any information that is not made public under HRS section 232-7.

State of Hawaii Taxation Board of Review Videos

State of Hawaii Taxation Board of Review – Notice and Testimony

Form BOR-1 Notice of Appeal

Written Testimony

Page Last Updated: September 17, 2024