Bill > SB1097

This bill addresses motor vehicle taxes and fees in Hawaii by limiting the amount of unpaid taxes, fees, and penalties that vehicle owners must pay when renewing registration or transferring vehicle ownership. Specifically, the bill restricts the collection of delinquent taxes and fees to only those incurred during the most recent five consecutive years, regardless of how long the vehicle has been delinquent. The legislature's motivation is to prevent vehicle owners from abandoning their vehicles due to overwhelming tax burdens that may exceed the vehicle's value. By capping the collectible amount, the bill aims to make it easier for vehicle owners to resolve their tax obligations and keep their vehicles registered, while also reducing environmental waste from abandoned vehicles. The changes apply to various sections of Hawaii's motor vehicle tax laws, including provisions for storage exemptions, delinquency penalties, and tax collection procedures. The bill does not affect any rights, duties, penalties, or proceedings that occurred before its effective date and will take effect upon approval.

Justice

https://www.capitol.hawaii.gov/session/measure_indiv.aspx?billtype=SB&billnumber=1097&year=2026