Honolulu has no enacted vacancy tax as of 2026, but the City Council has repeatedly considered Bill 9 (2022) and successor measures imposing an Empty Homes Tax of up to 3% on residential properties left vacant more than six months annually.
Bill 9 (2022) and Bill 46 (2023) proposed an Empty Homes Tax (EHT) targeting investor-owned condos and second homes left vacant more than 180 days a year, with rates phasing from 1% to 3% of assessed value. Owners would file an annual occupancy declaration; exemptions covered primary residences, long-term tenants, and properties under construction. Modeled on Vancouver, BC's Empty Homes Tax, the policy aimed to ease OΚ»ahu's housing shortage and recover revenue from absentee owners. The bills stalled in committee. Honolulu currently relies on Residential A property tax tiers under ROH Chapter 8 (higher rates over $1 million) instead.
No EHT exists today, so there are no penalties. Should an ordinance pass, expected enforcement would parallel Vancouver: penalties for false declarations, audit rights, and tax liens recorded against the property.
See how Honolulu's vacancy tax rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.