HI HB1658

Restricts real property tax exemption for religious organizations to only places of worship, eliminating exemption for other properties owned by religious organizations.

Amends Section 246-32, Hawaii Revised Statutes to redefine "places of worship" as churches, temples, synagogues, mosques, or similar places where religious worship is conducted for groups, excluding other real property owned by religious organizations.

Removes exemption for incidental church activities, parsonages, and church grounds that previously qualified under the broad "church purposes" definition.

Maintains existing exemptions for cemeteries maintained by religious societies and organizations.

Effective for taxable years beginning after December 31, 2010.