HRS §431:21-114

Association is free from state fees and taxes

Read the official text at capitol.hawaii.gov ↗

This section says the association does not have to pay any fees or taxes that the State of Hawaii charges. It is a simple exemption from state-level charges.

condominium associations

The statute, as written — Tax exemptions

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.

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.