Real Property Tax Review Board


The Real Property Tax Review Board:

  • Hears all disputes between the director and any taxpayer in all cases in which appeals have been filed by a taxpayer
  • Holds public meetings not later than June 1 of each year and shall hear all appeals presented for each year
  • Has the power and authority to decide all questions of law necessary to the determination of the objections raised by the taxpayer or the County in the notice of appeal
  • Has the power to allow or disallow exemptions pursuant to law whether or not previously allowed or disallowed by the director and to increase or lower any assessment
  • Information on the Appeal Process


The board consist of five members who shall be citizens of the State and residents of the County, and have resided in the State for at least three years at the time of appointment.


View available agendas for the Real Property Tax Review Board meetings.


  • Georgina Kawamura (Wailuku) 3/31/2025
  • James H. Apana, Jr. (Wailuku) 03/31/2024
  • Carolyn Franklin (Kihei) 3/31/2025
  • Marcy M. Sasada-Paiva (Kahului) 03/31/2026

Contact Information

Supporting Department: Department of Finance

Ph: (808) 270-7722 

Fax: (808) 270-7831

Secondary Contact, Office of the Mayor: (808) 270-7855