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File #: CR 25-62    Version: 1
Type: Committee Report Status: Agenda Ready
File created: 9/19/2025 In control: Special Committee on Real Property Tax Reform
On agenda: 9/26/2025 Final action:
Title: Recommending FIRST READING of Bill 114 (2025), to clarify that vacant Hawaiian Home Lands are exempt from real property taxation, including the minimum tax, except that improvements on the leased property are subject to the minimum tax beginning in the lease's eighth year.
Attachments: 1. Committee Report 25-62
Related files: RPTR-6a Bill 114 (2025)

Title

Recommending FIRST READING of Bill 114 (2025), to clarify that vacant Hawaiian Home Lands are exempt from real property taxation, including the minimum tax, except that improvements on the leased property are subject to the minimum tax beginning in the lease’s eighth year.