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Bill

SB 247

RELATING TO AGRICULTURAL LAND CONVEYANCE TAX.

2025 Regular Session Introduced by Stanley Chang and 2 co-sponsors

SB 247 modifies Hawaii's agricultural land conveyance tax treatment, though its specific provisions remain unclear as the bill stalled in committee without advancement.

Carried over to 2026 Regular Session.
#agriculturalland #conveyancetaxsurcharge #netcapitalgains
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Bill Summary · SB 247

Legislative bill overview

SB 247 proposes modifications to Hawaii's tax treatment of agricultural land conveyances. The bill was introduced in the 2025 session but was carried over to the 2026 Regular Session without advancement, indicating it did not progress through committee review (WTL - Ways and Means Committee; WAM - Agriculture and Environment Committee).

Why is this important

Agricultural land taxation directly affects farming operations, land affordability for new farmers, and Hawaii's ability to maintain productive agricultural acreage amid development pressures. Tax policy on agricultural conveyances influences whether farming remains economically viable across generations and whether land transfers to non-agricultural use.

Potential points of contention

  • Property tax burden vs. agricultural viability: Whether tax incentives for agricultural transfers adequately preserve farming operations or represent foregone state revenue
  • Definition and enforcement of "agricultural land": Disputes over what qualifies as agricultural property and whether definitions prevent tax avoidance through nominal farming operations
  • Urban-rural equity: Questions about whether tax benefits for agricultural conveyances create disparities compared to other property transfers or economic sectors

Compiled from official sources — confirm details with the bill’s official record.

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