HRS §206-23

Tax exemption for the Board of Land and Natural Resources

Read the official text at capitol.hawaii.gov ↗

This section says the Board of Land and Natural Resources and its property are free from all taxes and assessments until the property is sold or leased. Its bonds and other debts are also tax-free because they serve a public purpose.

state agencies

The statute, as written — Exemption from taxation and assessments

A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.

The board of land and natural resources and its property, until resold or leased, shall be exempt from any and all taxes and assessments. Bonds, notes, debentures, and other evidences of indebtedness of the board are declared to be issued for a public purpose and to be public instrumentalities and, together with interest thereon, shall be exempt from 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.