Const. Art. XVI, §9
Federal property is exempt from state taxes
Read the official text at capitol.hawaii.gov ↗The State cannot tax land or other property owned by the U.S. government. This exemption applies to property the government already owns or buys in the future. The property becomes taxable only if the U.S. sells it or agrees to let the State tax it.
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The constitution, as written — Exemption Of Federal Property
A copy, taken August 21, 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.
No taxes shall be imposed by the State upon any lands or other property now owned or hereafter acquired by the United States, except as the same shall become taxable by reason of disposition thereof by the United States or by reason of the consent of the United States to such taxation.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.