HRS §431:16-114

Tax exemption for the association

Read the official text at capitol.hawaii.gov ↗

This section says the association does not have to pay any state or local fees or taxes, except property taxes on real estate or personal property. It is a narrow rule about taxes only.

everyone

The statute, as written — Tax exemption

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 association shall be exempt from payment of all fees and all taxes levied by this State or any of its subdivisions except taxes levied on real or personal property.

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.