HI HB1473

Requires owners of eligible affordable housing properties (those that received low-income housing tax credits) to notify tenants, state/county housing agencies, affordable housing nonprofits, and community land trusts at least 12 months before the property's affordability requirements expire or before intending to sell

Grants eligible parties (tenants, state/county housing agencies, affordable housing nonprofits, community land trusts) a 45-day exclusive window to submit purchase offers, followed by 60 days to match any bona fide offer the owner receives from non-eligible parties

Establishes tenant priority in matched purchase offers over non-governmental eligible parties

Creates a tiered conveyance tax structure for affordable housing property sales, with lower rates for sales to eligible parties (ranging from $0.30 to $1.00 per $100 based on property value) and higher rates for sales to other buyers (ranging from $0.45 to $1.30 per $100)

Addresses preservation of approximately 2,000 Hawaii Housing Finance and Development Corporation low-income housing tax credit units and additional city, state, and federally assisted affordable rental units scheduled to have affordability commitments expire in the next 20 years