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.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Honolulu, HI
Honolulu protects designated 'exceptional trees' under Revised Ordinances of Honolulu (ROH) Chapter 40, Article 8. Removing or destroying any exceptional tre...
Honolulu, HI
Honolulu has no city ordinance restricting lawn ornaments on residential property. HOA and condo covenants under HRS 421J and 514B commonly regulate ornament...
Honolulu, HI
Honolulu has no city ordinance regulating residential inflatable holiday displays. Size and blower noise are governed by HOA and condo covenants under HRS 42...
Honolulu, HI
Honolulu has no municipal ordinance regulating residential holiday lights. Display timing, brightness, and animation are governed by HOA and condo covenants ...
Honolulu, HI
Honolulu requires DPP building permits for outdoor kitchens with gas line plumbing, electrical wiring, plumbing fixtures, or structural roofs/pergolas. Stand...
Honolulu, HI
Honolulu has no smoker-specific ordinance. Hawaii Department of Health air pollution rules under HAR Chapter 11-60.1 apply to large commercial sources, not r...
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