Real Property Tax Board of Review

The Hawaii County Real Property Tax Board of Review hears appeals from property owners who dispute the assessed value assigned to their real property by the county's Real Property Tax Division. Owners who believe their assessment is too high — resulting in an inflated tax bill — can present evidence to the board, which may reduce, maintain, or increase the assessed value. The board is an independent quasi-judicial body that operates under the Hawaii County Code.

If you own property on the Big Island and believe the county has overvalued it for tax purposes, this board is your first formal avenue for appeal before pursuing a court challenge. A successful appeal can reduce your annual property tax bill.