HomeMy WebLinkAboutTax Board of Review - Fact Sheet 2026
REAL PROPERTY TAX BOARD OF REVIEW
FACT SHEET AS OF JANUARY 1, 2026
Purpose: To hear disputes between a taxpayer and the Real Property Tax
Division involving valuations, exemptions, dedications, and other
issues regarding the methods to achieve these or application of those
methods.
Authority: Hawaii County Code, Section 19-96.
Appointment: Mayor with Council approval. Normal five-year staggered terms.
Full Membership: Five (5) members.
Specific Representation: None required.
Requirements: Must be citizens of State; must have resided in State at least three (3)
years; must be resident of County. No employee or officer of County
may be appointed. (No more than three members may belong officially
to same political party.)
Organizational Meeting: Annually, 1-2 hours, usually scheduled in
Meetings:
March.
Workshop Meeting: Annually, all-day meeting, usually scheduled in
June.
Appeal Hearings: Normally, two (2) to four (4) meetings per month and
held in Hilo and Kona. Meetings usually extend over a period of four
months, July through October, depending upon number of appeals
and complaints.
Financial Disclosure: Members must file Financial Disclosure forms within 20 working days
of taking the oath of office. Thereafter, annual disclosures must be
filed on or before January 31. The disclosures are confidential and will
be kept on file by the Board of Ethics. County Code, Chapter 2,
Section 2-91.1.
Reappointment: Per Mayor’s discretion.
Qualities: Respected by the community as being community-minded and
oriented. Able to focus on the community needs as a whole without
catering to special or self-interest.
Council District
Current Members: Name and Term Expiration Date
1. Mark Davis, 12/31/26
7
2. Jason Eisert, 12/31/27
7
3. Vacant, 12/31/28
-
4. Kimberly Lin, 12/31/29
3
5. Vacant, 12/31/30
-
Contact Person: Tyoany Tavares | (808)961-8764 | Tyoany.Tavares@hawaiicounty.gov
Attorney Assigned: Sylvia Wan | (808)961-8251 | SylviaA.Wan@hawaiicounty.gov
*The information on this sheet is condensed. For full information see appropriate Sections of the
County Charter, County Code and/or Hawaii Revised Statutes.