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HRS §346-369

Tax and fee exemptions for homeless service providers

This section gives tax breaks to groups that help homeless people. It lets counties decide on more exemptions. It also frees these groups from certain housing rules for their homeless programs.

counties

The statute, as written — Exemptions

(a) Any compensation received by a provider agency for services rendered to homeless families or individuals, or in operating or managing a homeless facility authorized by this part, is exempt from taxation under chapter 237. (b) Any county mayor may exempt, by executive order, donors and provider agencies from real property taxes, water and sewer development fees, rates collected for water supplied to consumers and for use of sewers, and any other county taxes, charges, or fees; provided that any county may enact ordinances to regulate the exemptions granted by this subsection. (c) Any provider agency operating or managing a homeless facility or any other program for the homeless authorized by this part is exempt, for purposes of those facilities or programs, from any requirements contained in part VIII of chapter 346 and chapters 467 and 521.
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.