Hawaii Real Estate
Hawaii Real Estate – MLS Search
Where is my State Tax Refund?
Jan 22nd
Find Your State Tax Refund Status
You can track your state tax refund by clicking the appropriate link on the chart below.
state taxes refunds hawaii
International Real Estate Investment Poised to Double
Jan 2nd
Hawaii Real Estate Investments and Property Attractive to Chinese and Koreans
Investments from foreign sources into the U.S., particularly real estate investments, have continued to increase over the last several decades. The total U.S. Existing Home Sales market was approximately $1.07 trillion in the 12 months ending in March 2011 based on a recent NAR survey. Foreign clients purchased an approximate $41 billion share of homes, the same as the previous year. In addition, recent immigrants (who have moved to the U.S. within the past 2 years) and individuals with visas for more than 6 months purchased an additional $41 billion, for total internationally oriented sales of $82 billion, up from $66 billion reported in 2010.
Geographic Market Segmentation: International buyers came from a total of 70 countries; the top five (Canada, Mexico, China, U.K., and India) accounted for 53 percent of transactions. Most states had at least one international transaction, but four states—Arizona, California, Florida, and Texas—accounted for 58 percent of transactions.
According to the NAR report, almost 80 percent of Realtors® reported that the value of the dollar had an impact on international sales. U.S. home prices have declined in recent years in both dollars and euros. When the euro’s value relative to the dollar increases the real price of a U.S. home to a euro based purchaser declines. During the past 10 years the strength of the euro has in general increased the purchasing power of international buyers. Declining U.S. home prices have also increased the attractiveness of the U.S. market. Due to the arbitrage nature of international currency markets, when the dollar depreciates against the euro it also tends to depreciate against other currencies, so overall the U.S. home buying market has become increasingly attractive to international purchasers.
Net Foreign Investment China-Korea-Canada-Australia-Brazil-India
The commercial property market in the U.S. is currently beset by both excess inventory and reluctance on the part of lenders to increase their current exposure to the market by lending further. Thus there is very little demand on the part of investors, domestic or foreign, to acquire commercial properties or begin new projects. The commercial market should improve as broader fundamentals in the economy improve; most notably employment and consumer spending, which should bolster property cash flows and improve capitalization rates, which in turn will help to stabilize commercial investment.
For the twelve months ending April 2010, foreign purchases of U.S. residences totaled $64 billion. This is almost twice the $36 billion in foreign transactions that took place during the twelve months ending April 2009. The percent of dollar volume represented by foreign transactions increased from 4.3% in 2009 to 7.1% in 2010.
Most of the foreign purchases in U.S. residential real estate were located in four states – Arizona, California, Florida and Texas.
Home Price Indices Arizona, California, Florida and Texas
These four states accounted for 54% of all international transactions in the twelve months ending April 2010. This compares to only 38% of all foreign transactions in the twelve months ending April 2007. Not surprisingly, states with a large number of distressed properties in vacation areas such as Florida and Arizona exhibited the biggest increases in foreign purchases. Foreign purchases in Florida and Arizona increased from 10% to 22% and 5% to 11% of all foreign transactions in the U.S. respectively between 2007 and 2010.
Foreign investment should improve as fundamentals in the commercial market stabilize. Attractive prices and a relatively weak dollar should entice foreign investors to return to U.S. commercial real estate. In regards to the residential market, low interest rates, a weak dollar, and attractive prices in traditional vacation areas should continue to attract foreign investment commensurate with recent levels.
EB-5 Visas
In 2010, nearly 2,000 would-be immigrants, many from China, applied for EB-5 visas, the most ever in a single year, according to U.S. Citizenship and Immigration Services (USCIS), the agency that oversees the program. The surge has been driven in part by a 20-fold increase in the number of U.S. companies looking to participate.
Direct Individual Investment Tax Implications
Advantages
Preferential long-term capital gain on a flat basis for capital assets held for more than 1 year
Lower acquisition cost
Easier to obtain institutional financing
Disadvantages
10% FIRPTA Withholding and 5% HARPTA Withholding at the time of sale. The N-288 forms are located here and here.
30% withholding tax on rental income unless an election is made to treat the rental income as effectively connected with U.S. trade or business income
Income Tax Implications
Rental income/expenses
Withholding Tax – 30% on payment made to a foreign person
Exception – Claim that income is effectively connected with a US trade or business
Form W-7 – Individual Identification Number
Form W-8ECI – Claim of income effectively connected with a US trade or business
Form 1042-S – Foreign person’s US source income subject to withholding tax
US tax treaties
Federal Income Tax – Graduate income tax rates
Hawaii Income Tax Graduate income tax rates
General Excise Tax – 4%
Transient Accommodations Tax – 9.25%
Honolulu City and County Surcharge Tax – 0.5%
State of Hawaii Tax Forms
Income Taxes
- Individual Income Tax – Resident and Nonresident
- Partnership Income Tax
- Corporate Income Tax
- S Corporation Income Tax
- Employer’s Withholding of State Income Tax
- Exempt Organization Business Income Tax
- Fiduciary (Trust and Estate) Income Tax
- REMIC – Real Estate Mortgage Investment Conduits Income Tax
General Excise, Use, Transient Accommodations, Rental Motor Vehicle Surcharge Taxes
- General Excise and Use Tax
- Transient Accommodations Tax
- Rental Motor Vehicle and Tour Vehicle Surcharge Tax
Other Taxes
Permanent Change of Station/Relocation Allowances
Nov 23rd
Permanent Change of Station/Relocation Allowances for Military and DoD Civilian Employees
Frequently Asked Questions
Updated: 08/01/11
- HOUSE HUNTING TRIP (
PCS / Relocating / Allowances
- TEMPORARY LODGING EXPENSE (CONUS)
- UNIFORMED: TEMPORARY LODGING EXPENSE (TLE) & TEMPORARY LODGING ALLOWANCE (TLA) / CIVILIAN: TEMPORARY QUARTERS SUBSISTENCE ALLOWANCE (TQSA) AND FOREIGN TRANSFER ALLOWANCE (FTA) – (OCONUS)
- MISCELLANEOUS EXPENSE ALLOWANCE (MEA) / DISLOCATION ALLOWANCE (DLA)
- REAL ESTATE EXPENSES – FOR Dod CIVILIAN EMPLOYEES
- RELOCATION SERVICES- FOR Dod CIVLIAN EMPLOYEES
- PROPERTY MANAGEMENT SERVICES- FOR Dod CIVILIAN EMPLOYEES
- HOME MARKETING INCENTIVE PROGRAM- FOR Dod CIVILIAN EMPLOYEES
- PER DIEM FOR PCS TRAVEL
- TAX REIMBURSEMENT – FOR Dod CIVILIAN EMPLOYEES
- WAIVE LIMITATION ON PCS RELOCATION ALLOWANCES – FOR Dod CIVILIAN EMPLOYEES
- TEMPORARY CHANGE OF STATION (TCS) – LIMITED RELOCATION ALLOWANCES IN LIEU OF EXTENDED TDY – FOR Dod CIVILIAN EMPLOYEES
- PCS ALLOWANCES TIME LIMITATION
- TRAVEL BY PRIVATELY OWNED CONVEYANCE (POC)
- DEPENDENT TRAVEL WITHIN CONUS BY OTHER THAN POC
- HHG TRANSPORTATION
- MOBILE HOME TRANSPORTATION
- NON-TEMPORARY STORAGE (CONUS)
- HHG TRANSPORTATION OUTSIDE CONUS
- NONTEMPORARY STORAGE OUTSIDE CONUS
- DAMAGE CLAIMS
- TRANSPORTATION OF PRIVATELY OWNED VEHICLES (POV) (CONUS)
- TRANSPORTATION OF PRIVATELY OWNED VEHICLE (POV) (OCONUS)
- POV STORAGE IN LIEU OF POV TRANSPORTATION – FOR UNIFORMED MEMBERS
- DEPENDENT TRAVEL OUTSIDE CONUS
- DEPENDENT EARLY RETURN/EARLY RETURN OF DEPENDENT ALLOWANCES
| ALLOWANCE | CIVILIAN | UNIFORMED SERVICE MEMBER |
| 1. HOUSE HUNTING TRIP (HHT) PRIOR TO MOVE(Allowed between PDSs located within CONUS and between PDSs in CONUS and non-foreign OCONUS areas)(UNIFORMED (UNI): None) (CIVILIAN (CIV): 5 USC §5724a(b)) |
Transportation expenses and per diem for the employee & spouse may be authorized for up to 10 days. The Standard CONUS per diem rate applies when house hunting trips are paid under the ‘Lodgings-Plus’ method.DoD components may pay a single amount (Lump sum) to cover the cost of meals, incidentals and lodging instead of per diem using the ‘Lodgings-Plus’ method. The single amount is:(a) when employee and spouse both travel, the applicable locality rate multiplied by 6.25, or(b) when only one of them travels, the applicable locality rate is multiplied by 5. | Transportation or per diem allowances are not authorized for this permissive travel. |
| ALLOWANCE | CIVILIAN | UNIFORMED SERVICE MEMBER |
| 2. TEMPORARY LODGING EXPENSE Civilian employees Temporary Quarters Subsistence Expense Allowance (TQSE) (CIV: 5 USC §5724a(c)) Uniformed members Temporary Lodging Expenses Allowance (TLE) (UNI: 37 USC §404a) |
TQSE may be authorized when the new PDS is in CONUS or a non-foreign OCONUS location. TQSE(AE) (Actual Subsistence Expenses):TQSE(AE) may be authorized NTE 120 days. Within CONUS: The rate within CONUS for the first 30 days is the Standard CONUS per diem rate NTE $123/day for the employee, $92.25 (75%) for each dependent age 12 or older, $61.50 (50%) for each dependent under age 12). Non-Foreign OCONUS: The rate in a non-foreign OCONUS location is based on the PDS per diem rates.TQSE(LS) (Lump Sum):TQSE(LS) may be authorized NTE 30 days; rather than TQSE(AE) NTE rates shown above.The employee lump sum is 75% of the PDS locality per diem rate (old or new depending on where temporary quarters will be occupied) for the authorized number of days, and 25% for each dependent. |
TLE may be authorized NTE:10 days: - ICW a PCS to a CONUS PDS, or, - when reporting to the first CONUS PDS from the HOR or initial technical school and moving dependents. 5 days: - ICW a PCS from CONUS to an OCONUS PDS (TLA is received at the OCONUS site), or,- when reporting to the first OCONUS PDS from the HOR or initial technical school. Exception: For locations listed in JFTR, par. U5710-5, payment is limited to 60 days for a PCS to a CONUS PDS for which a temporary increase was prescribed due to:-a major disaster (PDS must be located in a Presidentially-declared disaster area), or-the PDS is experiencing a sudden increase in number of members assigned. Reimbursement may not exceed $290/day/family. Multiply the relevant percentage by the applicable locality per diem rates.-Member or 1 dependent: 65%-Member and 1 dependent, or 2 dependents only: 100%-Each additional dependent: -age 12 and over, add: 35% -under age 12, add: 25% - each spouse begins with 65% and may be reimbursed up to $290/day, - Member may NOT claim the other member or the same dependent(s)/same days. |
| ALLOWANCE | CIVILIAN | UNIFORMED SERVICE MEMBER |
| 3. UNIFORMED: TEMPORARY LODGING EXPENSE (TLE) & TEMPORARY LODGING ALLOWANCE (TLA)(+ Alaska & Hawai’i)CIVILIAN: FOREIGN TRANSFER ALLOWANCE (FTA(SE)) & TEMPORARY QUARTERS SUBSISTENCE ALLOWANCE (TQSA)(UNI: TLE 37 USC §404a TLA 37 USC §405)(CIV: FTA(SE) 5 USC §5924(2) TQSA 5 USC §5923(a)) |
FTA(SE) Maximum 10 days per diem prior to departure from the U.S., Puerto Rico, Northern Mariana Islands, plus (TQSA) maximum 90 days expenses after arrival at and 30 days prior to departure from foreign area.TQSA is paid based on the lodging location.The 90- and 30-day periods may be extended up to but not more than an additional 60 days in each case if continued occupancy of temporary quarters is required for compelling reasons beyond the employee’s control. | TLE maximum 5 days expenses (max $290/day/family) prior to CONUS departure.TLA applies to non-foreign and foreign OCONUS locations. TLA if authorized by the OCONUS TLA Authority is:1. Ordinarily limited to 60 or fewer days lodging & meals after arrival.2. Usually limited to 10 days prior to OCONUS departure.3. And when necessary (not personal convenience), Extended Overseas TLA for continued occupancy of temporary quarters.TLA-Special may be authorized if par. U9195 criteria are met. |
| ALLOWANCE | CIVILIAN | UNIFORMED SERVICE MEMBER |
| 4. MISCELLANEOUS EXPENSE ALLOWANCE (MEA) FOR DoD CIVILIAN EMPLOYEESDISLOCATION ALLOWANCE (DLA) FOR UNIFORMED MEMBERS(Covers miscellaneous relocating expenses)(CIV: 5 USC §5724a(f))(UNI: 37 USC §407) | An employee with no dependent(s) receives a $650 ($500 if effective date of transfer before 18 July 2011) flat amount or, if expenses are itemized, an amount up to 1 week’s basic compensation.An employee with dependent(s) receives a $1,300 ($1,000 if effective date of transfer before 18 July 2011) flat amount or, if expenses are itemized, an amount up to 2 week’s basic compensation. An employee-married-to-employee couple with no dependent(s) receives MEA under specific situations.The maximum MEA authorized must not exceed the highest basic salary for a GS-13. |
DLA at the with- or without-dependents rate is paid ICW actual PCS travel. DLA amounts vary by rank and dependency status.DLA is not authorized for the last PCS (separation or retirement); the first PCS unless the dependents move; and for a member without dependents assigned to GOV’T quarters at the new PDS.Partial DLA must be paid to a member who is ordered to occupy/vacate GOV’T family-type quarters under specific circumstances. Partial DLA is paid to a member who is ordered to occupy/vacate privatized housing for the GOV’T’s convenience. |
| ALLOWANCE | CIVILIAN | UNIFORMED SERVICE MEMBER |
| 5. REAL ESTATE EXPENSESFOR DoD CIVILIAN EMPLOYEES(UNI: None)(CIV: 5 USC §§5724a(d)(1) – (7)) See HAP website. http://hap.usace.army.mil/ for more information. |
Reimbursement is limited to a maximum of 10% on sale price and 5% on purchase price.(Allowed when old and new PDS are in U.S. or a non-foreign OCONUS area & when return from a foreign PDS is not to same U.S. or non-foreign OCONUS PDS.) | Reimbursement of real estate expenses is not authorized by law for uniformed members. However, the Homeowner’s Assistance Program (HAP), a special relief program available to civilian and military personnel; administered by the U.S. Army Corps of Engineers may provide some financial assistance to eligible personnel ICW base closures. |
| ALLOWANCE | CIVILIAN | UNIFORMED SERVICE MEMBER |
| 6. RELOCATION SERVICES FOR DoD CIVILIAN EMPLOYEES (GOV’T contractor buys the employee’s residence & assists with finding residence at new PDS)(UNI: None)(CIV: 5 USC §5724c) See HAP website. http://hap.usace.army.mil/ for more information. |
Contractor purchases employee’s residence (limited to house value of $750,000 (Eff 6-30-05), which may be waived) & assists with purchasing residence at new PDS.(Applies in cases where real estate allowances would be authorized, except as limited by each Service.) | Reimbursement of relocation services expenses is not authorized by law for uniformed members.However, the Homeowner’s Assistance Program (HAP), a special relief program available to civilian and military personnel; administered by the U.S. Army Corps of Engineers may provide some financial assistance to eligible personnel ICW base closures. |
| ALLOWANCE | CIVILIAN | UNIFORMED SERVICE MEMBER |
| 7. PROPERTY MANAGEMENT SERVICES FOR DoD CIVILIAN EMPLOYEES(UNI: None)(CIV: 5 USC §§5724a(d)(8) and (e)) See HAP website. http://hap.usace.army.mil/ for more information. |
Property management services are allowed when an:(1) employee is transferred from the U.S. or a non-foreign OCONUS area to a foreign area, and(2) returns to a different PDS than the one from which transferred to the foreign area, or(3) transfers within the U.S. (including to/from/between non-foreign areas) and property management services are authorized in lieu of real estate allowances. | Reimbursement of property management service expenses are not authorized by law for uniformed members.However, the Homeowner’s Assistance Program (HAP), a special relief program available to civilian and military personnel; administered by the U.S. Army Corps of Engineers may provide some financial assistance to eligible personnel ICW base closures. |
| ALLOWANCE | CIVILIAN | UNIFORMED SERVICE MEMBER |
| 8. HOME MARKETING INCENTIVE PROGRAM FOR DoD CIVILIAN EMPLOYEES(UNI: None)(CIV: 5 USC §5756)HAP (42 USC 3374), amended per Public Law (P.L.) 111-5, §1001 of 17 February 2009. The amended temporary changes are effective on separate dates however all are terminated 30 September 2012. See HAP website. http://hap.usace.army.mil/ for more information. | This program allows a home marketing incentive to an employee who uses the home sale program, and independently and aggressively markets and finds a buyer for the residence.The amount of the incentive may not exceed the lesser of 1 to 5% of the residence purchase price, $10,000 or ½ of the savings realized from the reduced fee paid to the relocation services company as a result of the employee finding a buyer.See Uniformed Service member comments regarding the Homeowner’s Assistance Program (HAP). | Reimbursement of home marketing incentive program is not authorized by law for uniformed members.However, the Homeowner’s Assistance Program (HAP), a special relief program available to civilian and Armed Forces member, administered by the U.S. Army Corps of Engineers, may provide some financial assistance to eligible personnel ICW base closures |
| ALLOWANCE | CIVILIAN | UNIFORMED SERVICE MEMBER |
| 9. PER DIEM FOR PCS TRAVEL(Per diem rates & criteria set by regulations)(CIV: 5 USC §5724a(a))(UNI: 37 USC §404) | Within CONUS: Travel by POC or commercial means up to the Standard CONUS rate ($123 as of 10/1/2010) set by the General Services Administration (under ‘Lodgings–Plus’) for employee, 75% of the employee’s computed rate for the spouse & each dependent age 12 or older, and 50% for each dependent under age 12. Outside CONUS: Per diem locality rates apply with the same fractional amounts for dependents listed above. |
Travel by POC:Per diem for the member is at the flat Standard CONUS rate ($123 as of 10/1/20/10).Travel by Commercial Means: Per diem for the member is at the ‘Lodgings-Plus’ rate for the new PDS or the rate for the delay point if the member stops overnight. Dependent: Per diem is 75% of the member’s applicable rate for each dependent age 12 or older, and 50% for each dependent under age 12. |
| ALLOWANCE | CIVILIAN | UNIFORMED SERVICE MEMBER |
| 10. TAX REIMBURSEMENTS FOR DoD CIVILIAN EMPLOYEES (UNI: None)(CIV: 5 USC §5724b) |
Reimbursement for nearly all additional taxes incurred as result of PCS. | Not authorized by JFTR provisions for members. Additional taxes for PCS allowances are rarely incurred by Uniformed Services’ members. See IRS website, Tax Information for Members of the U.S. Armed Forces for tax information. |
| ALLOWANCE | CIVILIAN | UNIFORMED SERVICE MEMBER |
| 11. WAIVE LIMITATION ON PCS RELOCATION ALLOWANCES(UNI: None)(CIV: 5 USC §5738) | DoD component may waive any limitations on PCS allowances for an employee relocating to or from a remote or isolated location who otherwise would suffer a hardship. PCS allowances authorized by federal statutes/regulations cannot be waived by the Agency/Service or the employee. However, discretionary PCS allowances may be authorized only if the eligible employee and dependents meet the required criteria. |
Not authorized in law. PCS allowances authorized by federal statutes/regulations cannot be waived by the Service or the member. However, discretionary PCS allowances may be authorized only if the eligible member and dependents meet the required criteria. |
| ALLOWANCE | CIVILIAN | UNIFORMED SERVICE MEMBER |
| 12. TEMPORARY CHANGE OF STATION (TCS) – LIMITED RELOCATION (PCS) ALLOWANCES FOR EXTENDED TDY (UNI: None) (CIV: 5 USC §5737) |
Limited relocation allowances instead of TDY per diem for an extended TDY (6 to 30 months).When a TCS is authorized, the employee is authorized travel and transportation (including per diem) of dependents, HHG transportation, shipment of POV, relocation income tax allowance, and miscellaneous expense allowance.May be authorized HHT, TQSE, property management services and NTS for HHG. | Not authorized in law for members. A member is issued TDY or PCS travel order only. Refer to JFTR, par. U2145-B, TDY over 180 days and Chapter 4, Part G regarding Indeterminate TDY travel order. TCS order applies to civilian employee only. The member is financially responsible for erroneous PCS allowances received for unauthorized TCS order issued by the Service. |
| ALLOWANCE | CIVILIAN | UNIFORMED SERVICE MEMBER |
| 13. PCS ALLOWANCES TIME LIMITATION | An employee has 1 year (2 years if effective date of transfer before 1 August 2011) in which to complete use of the allowances. This 2-year requirement is in statute and regulations.However, in unusual circumstances the period for sale and purchase of a residence may be extended for an additional 1 year (2 years if effective date of transfer before 1 August 2011) when authorized by the commanding officer of the activity that is bearing the cost; prior to the allowances expiration period.If an extension is authorized it also applies to the other transfer allowances.There is no authority to waive the maximum 2-year limitation for PCS allowances. | Normally allowances authorized in a member’s PCS order are valid to that location until receipt of a further PCS order away from that location.Separated and retired uniformed personnel PCS allowances are limited to 6 months or one year respectively from the official Service release date (refer to JFTR, pars. U5125 and U5130); unless the Services extended such benefits per JFTR, par. U5012-I authority prior to the allowances expiration period. Extension if authorized is based on the GOV’T interest; not the member’s personal convenience. NTS/SIT of HHG transportation charges beyond the limitation period is the member’s financial responsibility. |
| ALLOWANCE | CIVILIAN | UNIFORMED SERVICE MEMBER |
| 14. TRAVEL BY PRIVATELY OWNED CONVEYANCE (PCS) (MALT rate set by GSA) (UNI: 37 USC §404(d)) (CIV: 5 USC §5724(a)(1)) |
Standard $0.23.5/mile. Effective date 1 Jul 11 ($.19/mile if PCS commenced 1 Jan – 30 June 2011) | Standard $0.23.5/mile. Effective date 1 Jul ($.19/mile if PCS commenced 1 Jan – 30 June 2011) |
| ALLOWANCE | CIVILIAN | UNIFORMED SERVICE MEMBER |
| 15. DEPENDENT TRAVEL WITHIN CONUS BY OTHER THAN POC(UNI: 37 USC §406(a))(CIV: 5 USC §5724(a)(1)) | Within CONUS dependents may be authorized to travel by commercial means (air, rail, bus) unless they elect to travel by POC, from the old PDS to the new PDS. | Within CONUS dependents may be authorized to travel by commercial means (air, rail, bus), unless they elect to travel by POC, from the old PDS to the new PDS. |
| ALLOWANCE | CIVILIAN | UNIFORMED SERVICE MEMBER |
| 16. HHG TRANSPORTATION(UNI: 37 USC §406)(CIV: 5 USC §5724(a)(2)) | All employees 18,000 pounds with administrative limitation (4,500 pounds) possible if sent OCONUS. | Authorized up to 18,000 pounds, but varies by grade & dependency status. Range: 5,000 pounds (E-1) to 18,000 pounds (O-6 or above) with administrative limitations (25% or 2,500 pounds, whichever is more) possible if sent OCONUS. |
| ALLOWANCE | CIVILIAN | UNIFORMED SERVICE MEMBER |
| 17. MOBILE HOME TRANSPORTATION(Transportation of a Mobile Home is in lieu of HHG transportation and is authorized only within CONUS, within Alaska, & between CONUS & Alaska)(UNI: 37 USC §409)(CIV: 5 USC §5724(b)) | When moved by a commercial transporter, reimbursement includes carrier charges, road fares & tolls, permits & charges for pilot car.If towed by POC, reimbursement is $0.11/mile plus the mileage allowance prescribed for driving the POC.Mobile home may be transported by GBL.Reimbursement is limited to what it would have cost the GOV’T to transport the employee’s maximum HHG weight allowance. | When moved by a commercial transporter, reimbursement includes carrier charges, road fares & tolls, permits & charges for pilot car.If towed by POC, reimbursement is for actual costs. For self-propelled mobile home, reimbursement is at $0.51/mile.Mobile home may be transported by GBL.Reimbursement is limited to what it would have cost the GOV’T to transport the member’s maximum HHG weight allowance. |
| ALLOWANCE | CIVILIAN | UNIFORMED SERVICE MEMBER |
| 18. NON-TEMPORARY STORAGE (NTS) (CONUS)(UNI: 37 USC §406(d))(CIV: 5 USC §5726(c)) | Only when transferred to an isolated PDS. | At the member’s option, with weight & shipment caveat subject to the Transportation Office approval per JFTR, par. U5380 authority. |
| ALLOWANCE | CIVILIAN | UNIFORMED SERVICE MEMBER |
| 19. HHG TRANSPORTATION OUTSIDE CONUS(Furnishings provided)(Weight limitation set by regulations) | An employee is authorized 4,500 pounds, plus non-available furniture items, unaccompanied baggage and PBP&E.The 4,500 pounds may be increased under certain circumstances. | 2,500 pounds or 25 percent of HHG weight allowance, plus unaccompanied baggage, non-available furniture items, PBP&E and medical equipment.The Secretarial Process may authorize an increase above 2,500 pounds. |
| ALLOWANCE | CIVILIAN | UNIFORMED SERVICE MEMBER |
| 20. NONTEMPORARY STORAGE OUTSIDE CONUS(UNI: 37 USC §406(d))(CIV: 5 USC §5726(b)) | May be authorized for tour length if HHG cannot be used. | At the member’s option, with weight and shipment caveats. |
| ALLOWANCE | CIVILIAN | UNIFORMED SERVICE MEMBER |
| 21. DAMAGE CLAIMSJAG Manual | An employee typically has nine months from the date of delivery to file a claim directly with the carrier to receive full replacement value (repair or replacement). Claims can still be filed through the military claims office for up to two years but these claims may receive only the depreciated rate. Questions should be addressed to your military claims office.Claims are processed through the Personal Property Shipping Office or Transportation Service Provider (TSP) responsible for the area in which the HHG were delivered.Claims are limited to $40,000 depreciated value of the shipment regardless of weight.Purchase of additional insurance coverage is not addressed in JTR. | A member typically has nine months from the date of delivery to file a claim directly with the carrier to receive full replacement value (repair or replacement). Claims can still be filed through the military claims office for up to two years but these claims may receive only the depreciated rate. Questions should be addressed to your military claims office.Claims are processed through the Personal Property Shipping Office or Transportation Service Provider (TSP) responsible for the area in which the HHG were delivered.Claims are limited to $40,000 depreciated value of the shipment regardless of weight.Purchase of additional insurance coverage is not addressed in JFTR. |
| ALLOWANCE | CIVILIAN | UNIFORMED SERVICE MEMBER |
| 22. TRANSPORTATION OF PRIVATELY OWNED VEHICLES (POV) (CONUS)(UNI: 10 USC §2634, 37 USC §406)(CIV: 5 USC§ 5727(c)) | DoD component may authorize/ approve the transportation of up to two POVs incident to a PCS within CONUS or travel to a first PDS within CONUS when advantageous and cost effective to the GOV’T. | Uniformed Service may authorize/approve the transportation of one POV incident to a PCS within CONUS or travel to a first PDS within CONUS when:(1) the member is medically unable to drive or does not have the time to drive, or(2) a military unit home port change, and(3) under JFTR, par. U5417 authority. |
| ALLOWANCE | CIVILIAN | UNIFORMED SERVICE MEMBER |
| 23. TRANSPORTATION OF PRIVATELY OWNED VEHICLE (POV) (OCONUS) Maximum POV damage reimbursement is limited to $20,000 per shipped POV at GOV’T expense.(UNI: 10 USC §2634, 37 USC §406(h))(CIV: 5 USC §5727) |
Transportation may be authorized for one POV for a PCS to an OCONUS PDS, between OCONUS PDSs and upon return to CONUS or a non-foreign OCONUS area.Shipment may be authorized for a non-emergency replacement POV (one every 4 years) and an emergency POV – when approved by the DoD component. | Transportation may be authorized for one POV incident to a PCS to an OCONUS PDS, between OCONUS PDSs and upon return to CONUS.Shipment may also be authorized for a replacement POV during any 4-year period. |
| ALLOWANCE | CIVILIAN | UNIFORMED SERVICE MEMBER |
| 24. POV STORAGE IN LIEU OF POV TRANSPORTATION(UNI: 10 USC §2634)(CIV: None) | Not authorized in law. The employee is financially responsible for POV storage charges if erroneously authorized by the Agency. | A member is authorized storage of a POV when:(a) ordered to an OCONUS PDS to which a POV isn’t permitted to be transported, or(b) sent TDY on a contingency operation, for more than 30 days. |
| ALLOWANCE | CIVILIAN | UNIFORMED SERVICE MEMBER |
| 25. DEPENDENT TRAVEL OUTSIDE CONUS(UN I: 37 USC §404)(CIV: 5 USC §5724(a)(1)) | GOV’T or commercial air travel to a new PDS outside CONUS is authorized. Premium-class transportation (exceeds coach accommodation) must not be authorized or approved for PCS travel as the arrival or reporting time is not mission-critical. |
GOV’T or commercial air travel to a new PDS outside CONUS is authorized. Premium-class transportation (exceeds coach accommodation) must not be authorized or approved for PCS travel as the arrival or reporting time is not mission-critical. |
| ALLOWANCE | CIVILIAN | UNIFORMED SERVICE MEMBER |
| 26. OCONUS DEPENDENT EARLY RETURN (ERD)/EARLY RETURN OF DEPENDENT | The Agency may authorize a dependent(s) early return to the United States from a foreign OCONUS PDS to the employee’s actual residence or an alternate location before the tour completion. See JTR (Vol. 2), Chapter 5, Part J.If authorized, the dependents’ travel and transportation expenses are the employee’s financial responsibility subject to possible reimbursement once the OCONUS tour is completed. GOV’T funded travel is at the Agency’s discretion based on GOV’T interest (not personal convenience). | The Service may authorize an early return of dependent(s) to an authorized location from a non-foreign or foreign OCONUS PDS before the member’s OCONUS tour is completed. The Service may approve an ERD if in the GOV’T’s interest. See par. JFTR, Chapter 5, Part J.If authorized, travel and transportation allowances to the authorized location are allowed but if a POV is shipped under ERD travel order, the member forfeits the authority to ship a POV upon the OCONUS tour completion.See par. U5205 for Travel and Transportation Allowances for a Dependent Relocating for Personal Safety (CONUS and OCONUS applicability). |
| Most dollar limits on civilian allowances are imposed either by the Federal Travel Regulation (FTR) (41 CFR §302) or Joint Travel Regulations, Volume 2 (JTR). JTR is the DoD supplement to FTR. Most dollar or weight limits on uniformed personnel allowances are imposed by law or directly/indirectly by the Services through JFTR. Some JFTR limits are based on DoD policy (Pers, Trans); some Service-unique policies implemented through regulations that supplement JFTR. | ||
For more information about uniformed member allowances, see the Joint Federal Travel Regulations, Volume 1 (JFTR) on this website under the Travel Regulations tab. JFTR has the information. Here’s where it is:
- General Rules (JFTR, Ch 5, Part A)
- Member Travel (JFTR, Ch 5, Part B) – Travel via Homeport/Designated Place
- Dependent Travel (JFTR, Ch 5, Part C) (More than 2 POCs, JFTR, par. U5015-B)
- HHG Shipment (w/Storage) and/or NTS (JFTR, Ch 5, Part D & App F)
- POV Shipment (JFTR, Ch 5, Part E, Section 1)
- POV Storage (JFTR, Ch 5, Part E, Section 2)
- Mobile Dwelling Shipment in lieu of HHG Shipment (JFTR, Ch 5, Part F)
- Dislocation Allowance DLA (JFTR, Ch 5, Part G)
- Temporary Lodging Expenses (TLE) CONUS (10/5 Days) (JFTR, Ch 5, Part H)
- Temporary Lodging Allowance (TLA) OCONUS (JFTR, Ch 9, Part C)
For more information about civilian employee allowances, see the Joint Travel Regulations, Volume 2 (JTR) on this website under the Travel Regulations tab. JTR has the information. Here’s where it is:
- General Rules (JTR, Ch 5, Part A)
- PCS Order Preparation (JTR, App I)
- Employee Travel (JTR, Ch 5)
- First Duty Station Travel, JTR, pars. C5080-A and C5080-B
- Renewal Agreement Travel (RAT), JTR, Ch 5, Part K
- Separation Travel from OCONUS Duty, JTR, par. C5085
- Career SES Appointees Move Home, JTR, par. C5090
- Dependent Travel (JTR, Ch 5, Part C) – More than 2 POCs (JTR, par. C2159-B)
- HHG Shipment (w/Storage) and/or NTS (JTR, Ch 5, Part D & APPs A & F)
- POV Shipment (JTR, Ch 5, Part E)
- Mobile Dwelling Shipment in lieu of HHG Shipment (JTR, Ch 5, Part F)
- Miscellaneous Expense Allowance (MEA), (JTR, Ch 5, Part G)
- Subsistence Expenses while Occupying Temporary Quarters (TQSE) (JTR, Ch 5, Part H)
- Real Estate Transaction Expenses (JTR, Ch 5, Part P, Section 1)
- Relocation Service Companies (JTR, Ch 5, Part Q, Section 1)
- Property Management (PM) Services (JTR, Ch 5, Part Q, Section 2)
- Home Marketing Incentive Payments (JTR, Ch 5, Part Q, Section 3)
- Relocation Income Tax Allowance ( RIT Allowance), (JTR, Ch 5, Part N)
For all per diem rates, go to the Per Diem Rates Section.
2012 Military Housing Allowance (BAH) Rates for Hawaii
Nov 6th
2012 Military Housing Allowance (BAH) Rates in Hawaii
Military Housing Allowance (BAH) for Hawaii
** 2012 Military Basic Housing Allowance (BAH) for Hawaii (NOW Available) ** UPDATE 12/15/2011 (Click Here for pdf version of 2012 BAH Component Breakdown for All Locations, click on pdc-archive then pdf) or below for calculators.
If you’re thinking of buying OR selling a home anywhere in Hawaii (or the US), send me an email by clicking here frank@hawaiihome.biz. I can find you a trustworthy and reliable agent. I have screened agents for many of my clients, moving to or from Hawaii. I moved 18 times while on active duty, so I know what a PCS move is!
Below are the rates of tax-free housing allowance (Basic Allowance for Housing, or BAH) that are provided to enlisted, warrant officer and officer military personnel (with dependents) who are authorized to reside off base at government expense in the state of HAWAII , for calendar year 2011 or 2012.
BAH Calculator – Updated 12/15/11
Many military members have the choice to live on-base or off-base. So, which is better? There is no clear answer. It depends on many factors. Here is a link to the BAH DOD Housing Allowance Calculator for Hawaii
http://www.defensetravel.dod.mil/perdiem/bah.html
(click on BAH Calculator)
As an example:
MONTHLY ALLOWANCE:
E-7 with DEPENDENTS: $2580.00
E-7 without DEPENDENTS: $2016.00
Try this calculator and see for yourself if buying makes sense (use an appreciation rate of 6%, which means the price doubles every 12 years):
http://realestate.yahoo.com/calculators/rent_vs_own.html
For property taxes, it will be $850 for a $250,000 home. I would use $5000 per year for maintenance costs, 2% for savings and 3% for inflation.
“You would save approximately $904,337 (in today’s dollars) by buying a home, rather than renting, over the 30 year time frame you have entered.” Even when I raise the annual maintenance costs to $6000, or $7000, it still comes out higher.
If you want to live close to Tripler, choose Aiea, Salt Lake, Moanalua, Pearl City, Kalihi, Pali, Kakaako, Pauoa Valley, or Punchbowl, those are all within 5 miles.
The years that you live in a home give you the biggest tax advantage. Also, if you live in it for 2 out of the previous 5 years, ALL of the gain is tax free. You may be eligible for additional state or federal tax credits as well.
Aloha,
Frank Diaz, MBA (RA) e-PRO
Senior Chief, US Navy, Retired
East Oahu Realty
808 723 0900
Email: Frank /@/ Hawaiihome.biz
Furlough Fridays Hawaii Schedule 2011-2012 and Hawaii State Holidays
Nov 3rd
Furlough Fridays Hawaii Schedule and Calendar 2011-2012
There are NO Furlough Fridays scheduled after August 1, 2011 for Honolulu or Maui Counties. They ONLY apply to Hawaii County.
There are NO Furlough Fridays for Hawaii Schools after August 1, 2011. There ARE Hawaii County Furloughs.
County of Hawaii Furloughs 2011-2013 (PDF)
2011-2012 HAWAII STATE HOLIDAYS
YEAR 2011 HAWAII STATE HOLIDAYS
| 2011 New Year’s Day | Dec. 31, 2010 | Friday | The first day in January |
| Dr. Martin Luther King, Jr. Day | Jan. 17 | Monday | The third Monday in January |
| President’s Day | Feb. 21 | Monday | The third Monday in February |
| Prince Jonah Kuhio Kalanianaole Day | Mar. 25 | Friday | The twenty-sixth day in March |
| Good Friday | Apr. 22 | Friday | The Friday preceding Easter Sunday |
| Memorial Day | May 30 | Monday | The last Monday in May |
| King Kamehameha I Day | June 10 | Friday | The eleventh day in June |
| Independence Day | July 4 | Monday | The fourth day in July |
| Statehood Day | Aug. 19 | Friday | The third Friday in August |
| Labor Day | Sept. 5 | Monday | The first Monday in September |
| Veterans’ Day | Nov. 11 | Friday | The eleventh day in November |
| Thanksgiving | Nov. 24 | Thursday | The fourth Thursday in November |
| Christmas | Dec. 26 | Monday | The twenty-fifth day in December |
YEAR 2012 HAWAII STATE HOLIDAYS
| New Year’s Day | Jan. 2 | Monday | The first day in January |
| Dr. Martin Luther King, Jr. Day | Jan. 16 | Monday | The third Monday in January |
| Presidents’ Day | Feb. 20 | Monday | The third Monday in February |
| Prince Jonah Kuhio Kalanianaole Day | Mar. 26 | Monday | The twenty-sixth day in March |
| Good Friday | Apr. 6 | Friday | The Friday preceding Easter Sunday |
| Memorial Day | May 28 | Monday | The last Monday in May |
| King Kamehameha I Day | June 11 | Monday | The eleventh day in June |
| Independence Day | July 4 | Wednesday | The fourth day in July |
| Statehood Day | Aug. 17 | Friday | The third Friday in August |
| Labor Day | Sept. 3 | Monday | The first Monday in September |
| General Election Day | Nov. 6 | Tuesday | The first Tuesday in Nov. following the first Monday of even-numbered years. (Hawaii State Constitution, Article 2 – Section  |
| Veterans’ Day | Nov. 12 | Monday | The eleventh day in November |
| Thanksgiving | Nov. 22 | Thursday | The fourth Thursday in November |
| Christmas | Dec. 25 | Tuesday | The twenty-fifth day in December |
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