News Release 2026-12: Governor Green Supports Relief for Taxpayers Impacted by Hurricane Lowell

STATE OF HAWAI ʻ I

KA MOKU ʻ ĀINA O HAWAI ʻ I

JOSH GREEN, M.D.

GOVERNOR

KE KIA ʻ ĀINA

DEPARTMENT OF TAXATION

KA 'OIHANA 'AUHAU

GARY S. SUGANUMA

DIRECTOR

KA LUNA HO'OKELE

GOVERNOR GREEN SUPPORTS RELIEF FOR TAXPAYERS IMPACTED BY HURRICANE LOWELL

News Release 2026-12

FOR IMMEDIATE RELEASE

September 17, 2026

HONOLULU - Governor Josh Green has approved the state Department of Taxation (DOTAX) to provide relief to taxpayers affected by Hurricane Lowell. The relief will be a waiver of penalties and interest through January 20, 2027, for those unable to timely file general excise tax (GET) and transient accommodations tax (TAT) returns for the August 2026 through November 2026 tax periods, or make timely payment in connection with those returns.

Note: If a taxpayer previously requested a waiver of penalties and interest relating to GET or TAT returns for the July 2026 and August 2026 tax periods for Hurricane Lala, the taxpayer must file a new, separate request for Hurricane Lowell relief if they experienced additional impacts.

"Many residents were still dealing with the aftermath of the Kona Low storms and Hurricane Lala when Hurricane Lowell hit, bringing another wave of disruption to our communities. Families, businesses and daily life were impacted yet again, compounding the difficulties people are already facing," Governor Green said. "This tax relief through DOTAX is intended to help ease that burden and support everyone as they continue working toward recovery."

Affected taxpayers may request a waiver of late file and/or late pay penalties and interest by completing and filing Form L-115B, Tax Relief Request for State Declared Disasters - Hurricane Lowell. DOTAX will accept Form L-115B until January 20, 2027, but taxpayers are urged to file their request as soon as possible.

Taxpayers may currently file Form L-115B electronically on Hawaiʻi Tax Online (HTO) at https://hitax.hawaii.gov/ by selecting "2026 Disaster Relief Request." DOTAX recommends that taxpayers file electronically to ensure timely and accurate processing. Taxpayers that are required to file electronic returns and payments mustfile their Form L-115B electronically via HTO.

Taxpayers with questions regarding electronically filing should contact Taxpayer Services at 808-587-4242 or by email at [email protected] .

Affected taxpayers who are unable to electronically file Form L-115B may mail it to the address listed below or deliver it to their local district office. Office locations are available at: https://tax.hawaii.gov/contact .

Mail Form L-115B to:

Hawaiʻi Department of Taxation

Tax Relief Request

P.O. Box 259

Honolulu, HI 96809-0259

After filing Form L-115B, taxpayers must file their tax return and pay any taxes owed no later than January 20, 2027. Late file and late payment penalties and interest will begin accruing for returns filed or payments made after January 20, 2027.

For full information, including applicable tax returns and relevant tax periods, please see the official Tax Announcement No. 2026-08 .

For all inquiries relating to relief for taxpayers affected by Hurricane Lowell, please contact the Technical Section at 808-587-1577, or by email at [email protected] .

Tax forms and information are available on the DOTAX website at https://tax.hawaii.gov .

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