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HB 1086 Hawaii House · 2025 Regular Session

RELATING TO HOUSING.

Summary
Exempts any development of homestead lots or housing for the Department of Hawaiian Home Lands from general excise and use taxes. Effective 7/1/3000. (HD1)
Issues: ✓ Budget & TaxesSupports Budget & TaxesBill exempts DHHL housing development from taxes, providing tax relief for a public housing program. Aligns with tax relief indicator for essential services.90% confidence ✓ HousingSupports HousingExempts DHHL housing from taxes, reducing development costs and supporting affordable housing initiatives for Native Hawaiians.90% confidence
Sub-Topics: Sales Tax Property Development
Bill status in committee 3 of 5 stages cleared
Introduction
Jan 2025
Committee Review
Feb 2025
House Passage
Feb 2025
Senate Passage
Governor
Introduced Jan 21, 2025 Last action Feb 14, 2025
Maddy AI version diff · 1 comparison

What changed between versions

HB1086 → HB1086_HD1 · 3 edits
MINOR
The bill text was reformatted from a printed legislative document to a digital bill tracking system format, while the core policy content remained substantially the same. The most significant substantive change is the effective date, which was moved from January 1, 2026 to July 1, 3000, likely as a placeholder or error that needs correction. Additionally, the definition of 'homestead lot' was expanded to explicitly include on- and off-site infrastructure requirements, appurtenances, and dwelling units, clarifying what is covered under the tax exemption.
Scope change
The scope of the tax exemption was slightly expanded to explicitly include infrastructure requirements, appurtenances, and dwelling units as part of the homestead lot definition.
TIMELINE

The effective date was changed from January 1, 2026 to July 1, 3000, which appears to be a placeholder or error that may need legislative correction.

DEFINITION

The definition of 'homestead lot' was expanded to explicitly include on- and off-site infrastructure requirements, appurtenances, and dwelling units, clarifying the full scope of what qualifies for the tax exemption.

TECHNICAL

The document format was converted from a printed legislative bill format to a digital bill tracking system format with metadata headers.

Floor votes · House Feb 3, 2025

How they voted

49–0
Passed · 2 other
Total votes 51
Feb 3, 2025
D Democratic41
41 Yea
100% Yea
R Republican10
8 Yea 2
80% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
12
Key actions
3
Committee
6
Feb 14, 2025
Committee
Report adopted; referred to the committee(s) on FIN with none voting aye with reservations; none voting no (0) and Representative(s) Cochran, Matayoshi, Poepoe, Ward excused (4).
lower
Feb 14, 2025
Committee
Reported from JHA (Stand. Com. Rep. No. 729), recommending referral to FIN.
lower
Feb 11, 2025
Lower · Passed
The committee on JHA recommend that the measure be PASSED, UNAMENDED. The votes were as follows: 9 Ayes: Representative(s) Tarnas, Poepoe, Belatti, Kahaloa, Perruso, Takayama, Todd, Garcia, Shimizu; Ayes with reservations: none; 0 Noes: none; and 2 Excused: Representative(s) Cochran, Hashem.
lower
Feb 3, 2025
Committee
Reported from HSG (Stand. Com. Rep. No. 51) as amended in HD 1, recommending passage on Second Reading and referral to JHA.
lower
Feb 3, 2025
House · Passed
House Vote: pass (49-0-2)
house
Jan 29, 2025
Lower · Passed
The committee on HSG recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 8 Ayes: Representative(s) Evslin, Miyake, Grandinetti, Kila, Kitagawa, La Chica, Muraoka, Pierick; Ayes with reservations: none; Noes: none; and 1 Excused: Representative(s) Cochran.
lower
Jan 23, 2025
Committee
Referred to HSG, JHA, FIN, referral sheet 3
lower
Jan 23, 2025
Introduced
Introduced and Pass First Reading.
lower
Jan 21, 2025
Introduced
Pending introduction.
lower
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Nadine Nakamura
Nadine Nakamura
DDemocratic
HI
15