Back to Hawaii

HB1457 • 2026

RELATING TO TAX INCREMENT FINANCING.

RELATING TO TAX INCREMENT FINANCING.

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
HUSSEY
Last action
2025-12-08
Official status
Carried over to 2026 Regular Session.
Effective date
Not listed

Plain English Breakdown

The bill summary does not provide specific details on how counties will implement or manage the tax increment financing once districts are designated.

Tax Increment Financing for DHHL

This bill allows the Hawaiian Homes Commission to designate tax increment districts that may utilize tax increment financing from counties.

What This Bill Does

  • Authorizes the Hawaiian Homes Commission to designate areas as tax increment districts.

Who It Names or Affects

  • The Hawaiian Homes Commission
  • County councils in Hawaii

Terms To Know

Tax Increment District
An area where property taxes collected are used to fund improvements and development projects.
Hawaiian Homes Commission
A commission that oversees the Department of Hawaiian Home Lands, which manages lands set aside for Native Hawaiians.

Limits and Unknowns

  • The bill does not specify how tax increment financing will be used or what projects it can fund.
  • It is unclear when this law will actually take effect since the effective date is listed as July 1, 3000, which seems to be a placeholder.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

HD1

1

Hawaii published version HD1

Plain English: This amendment allows the Department of Hawaiian Home Lands to apply to counties for tax increment financing.

  • Adds a new subsection (b) to Section 46-103, allowing the Department of Hawaiian Home Lands to request tax increment financing from counties.
  • The amendment specifies an effective date far in the future (July 1, 3000), which is unusual and may indicate a placeholder or error.
  • Details on how the application process will work are not provided in this amendment text.

Bill History

  1. 2025-12-08 D

    Carried over to 2026 Regular Session.

  2. 2025-02-13 H

    Passed Second Reading as amended in HD 1 and referred to the committee(s) on FIN with none voting aye with reservations; Representative(s) Garcia, Muraoka, Pierick voting no (3) and Representative(s) Cochran, Kitagawa, Ward excused (3).

  3. 2025-02-13 H

    Reported from JHA (Stand. Com. Rep. No. 628) as amended in HD 1, recommending passage on Second Reading and referral to FIN.

  4. 2025-01-31 H

    The committee on JHA recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 8 Ayes: Representative(s) Tarnas, Poepoe, Belatti, Hashem, Kahaloa, Perruso, Takayama, Shimizu; Ayes with reservations: none; 1 Noes: Representative(s) Garcia; and 2 Excused: Representative(s) Cochran, Todd.

  5. 2025-01-27 H

    Bill scheduled to be heard by JHA on Friday, 01-31-25 2:00PM in House conference room 325 VIA VIDEOCONFERENCE.

  6. 2025-01-27 H

    Referred to JHA, FIN, referral sheet 4

  7. 2025-01-23 H

    Introduced and Pass First Reading.

Official Summary Text

RELATING TO TAX INCREMENT FINANCING.
DHHL; Counties; Tax Increment Financing
Authorizes the Department of Hawaiian Home Lands to apply to the counties for tax increment financing. Effective 7/1/3000. (HD1)

Current Bill Text

Read the full stored bill text
HB1457

HOUSE OF REPRESENTATIVES

H.B. NO.

1457

THIRTY-THIRD LEGISLATURE, 2025

STATE OF HAWAII

A BILL FOR AN ACT

relating
to tax increment financing
.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

����
SECTION
1
.
�
Section 46-103, Hawaii Revised Statutes, is
amended to read as follows:

����
"
�46-103
�

Establishment of tax increment district.
�
(a)
�

Any county council may provide for tax increment financing by
approving a tax increment financing plan and adopting an ordinance establishing
the tax increment district.
�
The
ordinance shall:

����
(1)
�
Describe the boundaries of the tax increment
district;

����
(2)
�
Provide for the date of commencement of the
tax increment district and date of termination of the district;

����
(3)
�
Provide for the establishment of a tax
increment fund for the district; and

����
(4)
�
Provide for such other matters deemed to be
pertinent and desirable for tax increment financing and not inconsistent with
any relevant redevelopment plan, community development plan, high technology
park plan, or telecommunication development plan.

����
(b)
�
The Hawaiian homes commission may designate a
tax increment district under subsection (a).
�
If the commission designates a district as a
tax increment district, then the county council shall adopt a tax increment
financing plan and ordinance establishing the tax increment district according
to the boundaries determined by the Hawaiian homes commission and pursuant to
this section.
"

����
SECTION
2.
�
New statutory material is
underscored.

����
SECTION 3.
�
This Act shall take effect upon its approval.

INTRODUCED BY:

_____________________________

Report Title:

DHHL;
Counties; Tax Increment Financing

Description:

Authorizes
the Hawaiian Homes Commission to designate tax increment districts that may
utilize tax increment financing.

The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.