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

Agendas, Minutes & Documents

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Note:* Meeting Materials are posted as they become available.



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.


  • Georgina K. Kawamura - Chair (Wailuku) 03/31/2025
  • Carolyn M. Franklin - Vice Chair (Kihei) 03/31/2025
  • Marcy M. Sasada-Paiva (Kahului) 03/31/2026
  • Melissa Ann Tumbleson (Wailuku) 03/31/2028
  1. Finance, Department of

    Physical Address
    200 S High St.
    Kalana O Maui Bldg, 2nd Fl
    Wailuku, HI 96793

    Fax: (808) 270-7831

  1. Office of the Mayor