Hawaii 2024 Regular Session

Hawaii House Bill HB148

Introduced
1/19/23  
Refer
1/25/23  
Introduced
1/19/23  

Caption

Relating To Taxation.

Impact

The proposed surcharge rate of three percent on the actual consideration during property conveyance is expected to generate significant tax revenue for the state while discouraging residential property speculation that exacerbates the housing crisis in Hawaii. Similar measures have been implemented in other regions like Vancouver, which led to a reduction in vacancy rates and generated additional revenue through taxation. If passed, the bill could support efforts to make housing more accessible for residents by reintroducing long-term vacant properties back into the rental market.

Summary

House Bill 148 is a legislation introduced in Hawaii aimed at addressing the issue of vacant homes that negatively impact the local housing market. The bill seeks to impose a conveyance tax surcharge on properties that have been vacant for prolonged periods, specifically those that have remained vacant for 180 days or more within a calendar year. The intention is to encourage property owners to either rent out their vacant units or sell them, thereby contributing to the local rental stock and alleviating the housing shortage faced by residents.

Contention

However, the bill is not without its points of contention. Critics argue that such a tax may disproportionately affect those who may not be able to rent their properties for various reasons. There are concerns about potential pushback from property owners and investors who view this as an infringement on their property rights and financial autonomy. The results from Vancouver's empty homes tax indicated mixed effectiveness, as some owners opted to pay the tax rather than comply with rental agreements, suggesting that the surcharge might need to be set at a higher rate to encourage compliance and actual rental activity.

Companion Bills

HI SB1606

Same As Relating To Taxation.

HI HB148

Carry Over Relating To Taxation.

Similar Bills

HI SB1214

Relating To Vacant Homes.

HI HB489

Relating To Vacant Homes.

HI SB2547

Relating To Vacancy.

IA HF38

A bill for an act authorizing cities to establish self-supported entertainment areas.(See HF 760, HF 1051.)

IA HF760

A bill for an act authorizing cities to establish self-supported entertainment areas.(Formerly HF 38; See HF 1051.)

IA HF42

A bill for an act authorizing cities to establish self-supported entertainment areas.(See HF 412.)

IA SF309

A bill for an act authorizing cities to establish self-supported entertainment areas.

IA HF412

A bill for an act authorizing cities to establish self-supported entertainment areas.(Formerly HF 42.)