Hawaii 2026 Regular Session

Hawaii Senate Bill SB1218

Introduced
1/23/25  
Refer
1/27/25  

Caption

Relating To The Conveyance Tax.

Impact

The bill redefines tax rates for various property values, aiming to align Hawaii's tax structure more closely with practices observed in many other high-cost regions across the country. Furthermore, it repeals certain exemptions previously available for condominiums and single-family homes that could result in increased tax liability for some property transfers. This realignment in approach serves to enhance the funds available for affordable housing projects and related services. The allocation of these funds is pivotal in prioritizing projects aimed at fostering long-term affordability, leveraging loans for housing development, and ultimately aiming to ameliorate the statewide housing crisis.

Summary

SB1218 aims to increase the conveyance tax rates applicable on certain properties, and it seeks to generate sustainable funds for affordable housing and homeless services in Hawaii. Recognizing the significant rise in housing costs and the resulting homelessness crisis, the bill intends to use the additional tax revenue to support programs aimed at reducing the state's high cost of living. This legislative move indicates a deeper desire for systemic change regarding housing affordability and the well-being of residents. In addition to adjusting tax rates, the bill proposes to establish the Homeless Services Special Fund, which would allow counties to apply for matching funds for projects ensuring perpetual affordability in housing developments.

Contention

Noteworthy points of contention in discussions surrounding SB1218 included concerns about the potential impact of higher conveyance taxes on property sales and whether such increases would deter investment in the real estate market. Some stakeholders argued that while generating revenue for affordable housing and homeless services is crucial, the risk of reducing property transactions could inadvertently exacerbate the housing crisis. Additionally, debate arose around the nature of the projects that would be funded through this bill, including the extent to which these projects genuinely meet community needs versus broader economic factors.

Companion Bills

HI SB1218

Carry Over Relating To The Conveyance Tax.

Previously Filed As

HI SB1218

Relating To The Conveyance Tax.

HI SB469

Relating To The Conveyance Tax.

HI HB1208

Relating To The Conveyance Tax.

HI HB377

Relating To The Conveyance Tax.

HI SB41

Relating To The Conveyance Tax.

HI SB247

Relating To Agricultural Land Conveyance Tax.

HI HB929

Relating To Agricultural Land Conveyance Tax.

HI SB1528

Relating To Cigarette Taxes.

HI SB1033

Relating To Taxation.

HI SB377

Relating To Taxation.

Similar Bills

CA SB1352

Property taxation: newly constructed: reconstructed property.

CA AB245

Property taxation: application of base year value: disaster relief.

CA SB1053

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.

HI HB1398

Relating To Property.

CA SB603

An act to amend Section 69 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

TX HB2011

Relating to the right to repurchase from a condemning entity certain real property for which ad valorem taxes are delinquent.