HI HB1293

Modifies Hawaii's homeowner property tax exemption to cover individuals who own a primary home but cannot occupy it due to a medical condition certified by a licensed physician.

Maintains the existing exemption structure: properties valued at $12,000 or less receive total exemption; properties exceeding $12,000 receive a $12,000 exemption.

Restricts the medical exemption by prohibiting taxpayers from leasing or renting the property to others while claiming the exemption.

Takes effect July 1, 2030, and applies to taxable years beginning after December 31, 2014.