Haw. Code R. § 15-306-21 - Exemptions for certain existing rental projects

Current through February, 2022

Any existing rental project for which a general excise tax exemption was granted by the Hawaii housing authority prior to June 9, 1983, is not required to reapply for an exemption unless there is a change in use or ownership of the project which results in a change in the target tenant population. Upon such a change in use or ownership, application for recertification shall be made to the corporation. If qualified, the successive owner of the project may receive an annual exemption as long as the project remains an eligible housing project.


Haw. Code R. § 15-306-21
[Eff 10/08/07; am 09/05/08; comp 12/11/10; comp 12/11/15] (Auth: HRS §237-29) (Imp: HRS §§ 201H-36, 237-29) Comp 10/27/2018 Comp 2/18/2022

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