Board of Taxation Review
About the Board of Taxation Review
The Statewide Board of Taxation Review 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 Hawaii 20121). Prior to June 28, 2021, separate Boards existed for each taxation district.
The Board is required to meet in each taxation district (Oahu, Maui, Hawaii, Kauai) at least once annually. Taxpayers and other participants before the Board may appear by phone or online if they are unable to appear in person.
The Board of Taxation Review 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 Appeals Court. The Board 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 Boards without having an attorney. Additionally, 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 Board of Taxation Review are made pursuant to HRS chapter 232.
The Board consists of ten members who are appointed by the Governor and confirmed by the Senate for four-year terms, with three members required for quorum at any hearing. For their service, Board of Taxation Review members receive a nominal $10 for each day they attend plus travel expenses.
Statewide Board of Review
|Glenn Sakuda (Chair)||6/30/2025|
Page Last Updated: July 23, 2021