HawaiiSB 12142025–2026 Regular Session (Year 2)Senate

RELATING TO VACANT HOMES.

Sponsored By: Sharon Y. Moriwaki (Democratic)

In Committee

Summary

Establishes a Vacant Homes Special Fund under the Hawaii Housing Finance and Development Corporation for rental assistance programs. Establishes a general excise tax surcharge on an owner that allows a residential real property to remain vacant for 180 days or more a year. Requires persons who own residential real property, but do not live there, to obtain a general excise tax license. Requires the counties to disclose to the Department of Taxation a list of properties classified as not being occupied by an owner of that property. Requires the Department of Business, Economic Development, and Tourism to calculate average annual rental value for the basis for the surcharge amount.

DOTAXDBEDTHHFDCCountiesVacant Home SurchargeGETHOU/EIG/EDT, WAM/JDC

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Sharon Y. Moriwaki

    Democratic • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. Carried over to 2026 Regular Session.

    12/8/2025
  2. Referred to HOU/EIG/EDT, WAM/JDC.

    1/27/2025Senate
  3. Introduced and passed First Reading.

    1/23/2025Senate
  4. Pending Introduction.

    1/21/2025Senate

Bill Text

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