ROH §15A-3.3
Tax break for buses used as homeless shelters
Read the official text at honolulu.gov ↗This section gives a special tax rate of zero cents per pound for certain buses used as temporary homeless shelters. To qualify, a bus must be at least 40 feet long, be refitted and actually used as a shelter, and follow all health, safety, and vehicle laws. The owner's certification may be accepted as proof.
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The ordinance, as written (Honolulu County) — Shelter buses
A copy, taken August 22, 2026. The version published by Honolulu is the one that governs, and it may have changed since. Check it before relying on anything here.
(a) Notwithstanding this chapter, shelter buses shall be taxed at zero cents per pound of the net weight of such vehicle.
(b) For the purposes of this section, the following definition applies unless the context clearly indicates or requires a different meaning.
Shelter Bus. A commercial passenger vehicle that is at least 40 feet in length that:
(1) Has been refitted to be used and is used as a temporary shelter for the homeless;
(2) Is suitable for such use, and complies with all laws, regulations, and standards governing its use as a temporary shelter, including health and safety regulations; and
(3) Complies with, and is used, operated, and maintained in accordance with all applicable laws and rules governing such vehicles.
The owner’s certification as to the foregoing may be deemed acceptable.
Published by the City and County of Honolulu through American Legal Publishing.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.