URGING THE COUNTIES TO ESTABLISH PROPERTY TAX RELIEF PROGRAMS FOR SENIOR CITIZENS WHO HAVE OWNED AND OCCUPIED THEIR RESIDENCE FOR AT LEAST TEN CONSECUTIVE YEARS.

HR59

HOUSE OF REPRESENTATIVES

H.R. NO.

59

THIRTY-THIRD LEGISLATURE, 2026

STATE OF HAWAII

HOUSE RESOLUTION

Urging the counties to establish property tax relief
programs for senior citizens who have owned and occupied their residence for at
least ten consecutive years
.

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WHEREAS, the
senior citizens of the State have made lifelong contributions to their
families, communities, society, and the economy; and

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WHEREAS, many
senior citizens in Hawaii live on fixed or limited incomes and face increasing
financial pressures due to the rising cost of living, including housing-related
expenses such as property taxes; and

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WHEREAS,
increasing property values and property tax assessments across the State have
created financial hardships for many long-time homeowners; and

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WHEREAS,
rising property taxes can contribute to the displacement of elderly residents
who have lived in their homes and neighborhoods for decades, undermining
community stability and the ability of seniors to age in place with dignity;
and

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WHEREAS,
senior citizens who have owned, maintained, and personally occupied their homes
for many years contribute to the continuity, stability, and cultural fabric of
Hawaii's neighborhoods and communities; and

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WHEREAS,
public policy that supports aging in place helps preserve multigenerational
communities and recognizes the contributions of long-term residents; and

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WHEREAS,
policies that support seniors aging in place help reduce the demand for costly
long-term care services and the need to develop additional senior housing
facilities, thereby conserving public resources and reducing long-term
expenditures for the State and counties; and

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WHEREAS, the
counties of the State have the authority to establish and administer property
tax exemptions, credits, and classifications within their respective
jurisdictions; now, therefore,

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BE IT
RESOLVED by the House of Representatives of the Thirty-third Legislature of the
State of Hawaii, Regular Session of 2026, that the counties are urged to
establish additional property tax relief programs for senior citizens who:

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(1)
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Are sixty-five years of age or older; and

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(2)
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Have owned and occupied their residence for at
least ten consecutive years; and

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BE IT FURTHER
RESOLVED that the property tax relief programs should be in addition to
existing available county property tax relief programs; and

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BE IT FURTHER
RESOLVED that the property qualifying for relief should be owner-occupied and
not apply to rental properties, investment properties, second homes, or other
non-owner-occupied real property; and

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BE IT FURTHER
RESOLVED that the counties are requested to establish reasonable additional
qualifying criteria including procedures to verify eligibility, proof of age,
ownership, and occupancy of the property as a primary residence; and

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BE IT FURTHER
RESOLVED that certified copies of this Resolution be transmitted to the Mayors
of the respective counties, Chairpersons of the respective county councils, and
the Director of Finance or Budget for each county.

OFFERED BY:

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Report Title:
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Real
Property Tax; Seniors; Homeownership