County of Kauai

The board conducted an election for the positions of Chair and Vice Chair for the upcoming year. The agenda included the review and deliberation of various property tax appeals, with several decisions made to sustain specific market and assessed values or tax classifications. The board also accepted stipulations regarding tax classifications and market values for certain properties and noted the withdrawal of multiple appeals. Additionally, the board entered an executive session to deliberate on appeals and ratified these decisions in open session, including a reconsideration of a specific property value.

The committee reviewed and approved Bill No. 2981, which proposes an amendment to the Kaua'i County Code regarding real property tax by granting the Director of Finance expanded powers for the inspection and examination of real property.

The Commission conducted the election of the 2026 Chairperson and Vice-Chairperson, along with appointments for the Subdivision Committee. The Subdivision Committee report concerning a lot subdivision in Koloa was accepted. The Commission processed the withdrawal of the Olu Pua Gardens LLC application. Additionally, the meeting included a continued agency hearing regarding a farm dwelling unit permit application, which involved extensive debate regarding intervenor status, procedural due process, and the potential referral of the matter back to a hearings officer, following an executive session to consult with legal counsel.

The meeting was called to order but could not proceed with substantive actions due to a lack of a quorum. Public testimony was heard regarding several items, including the Makai Kōloa matter, the Timothy Quinn matter, BBCP Kukui'ula Development LLC, and Kilohana Crater Expeditions. A general business matter involving a property owner was also addressed. All items were subsequently deferred to a future commission meeting due to the quorum issue and technical audio difficulties encountered during the session.

The document outlines the schedule for the review, deliberation, and decision-making regarding the Mayor's Annual Budget for the upcoming fiscal year. This includes discussions on operating and capital improvement budgets, real property tax rates, and a series of departmental budget reviews for various county departments, including Public Works, Parks & Recreation, Police, Fire, Finance, and others. The process involves in-person sessions at multiple sites using interactive conference technology, with opportunities for public testimony provided.