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HRS §10-32

Tax exemption for Office of Hawaiian Affairs projects, loan programs, and bonds

This section says that property and income from Office of Hawaiian Affairs projects and loan programs are free from state, county, and city taxes. Also, revenue bonds issued under this part and their income are tax-free, except for inheritance, transfer, and estate taxes.

everyone

The statute, as written — ‑32 Office of Hawaiian affairs projects, loan programs, and bonds exempt from taxation

The property and revenue of any office project or loan program shall be exempt from all state, county, and municipal taxation and assessments. Revenue bonds issued under this part, and all income therefrom shall be exempt from all state, county, and municipal taxation except inheritance, transfer, and estate taxes.
Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.