HOUSE OF REPRESENTATIVES
H.R. NO.
80
THIRTY-THIRD LEGISLATURE, 2026
STATE OF HAWAII
HOUSE RESOLUTION
urging the counties to eliminate real property taxes.
WHEREAS, pursuant to Article VIII, section 3 of the Constitution of the State of Hawaii, the counties are empowered to assess and collect real property taxes; and
WHEREAS, the collection of real property taxes constitutes a significant portion of county revenues and supports essential governmental services, including public safety, infrastructure, and community facilities; and
WHEREAS, escalating property valuations and the high cost of living have increased the financial burden of real property taxes on homeowners, renters through pass-through housing costs, and small businesses; and
WHEREAS, the rising cost of homeownership has contributed to the displacement of long-term residents, hindered the retention of local families, and exacerbated the broader affordability challenges confronting the State; and
WHEREAS, kupuna living on fixed incomes are particularly vulnerable to increases in real property taxes, which can jeopardize their ability to age in place, remain in their longtime homes, and maintain financial stability; and
WHEREAS, many working families, multigenerational households, and caregivers share housing costs with kupuna, such that elevated real property taxes can strain intergenerational support systems and contribute to housing insecurity; and
WHEREAS, real property taxation may contribute to housing instability, discourage property ownership, and increase the overall cost of doing business within the State; and
WHEREAS, the elimination of real property taxes, if accompanied by responsible fiscal planning and alternative revenue mechanisms, could enhance economic stability, support housing affordability, and strengthen community resilience; and
WHEREAS, it is in the public interest for the counties to evaluate the fiscal, social, and administrative implications of phasing out real property taxation and to identify viable mechanisms to sustain essential services without reliance upon such taxes; now, therefore,
BE IT RESOLVED by the House of Representatives of the Thirty-third Legislature of the State of Hawaii, Regular Session of 2026, that the counties are urged to take all necessary and appropriate steps to eliminate real property taxes; and
BE IT FURTHER RESOLVED that the counties are encouraged to conduct comprehensive fiscal analyses and public consultations to identify equitable, sustainable, and transparent alternative revenue sources sufficient to maintain essential public services; and
BE IT FURTHER RESOLVED that certified copies of this Resolution be transmitted to the Mayor and Chairperson of the Council of each county.
OFFERED BY:
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Report Title:
Counties; Real Property Taxes; Elimination