Hawaii Revised Statutes Division 3. Property; Family § 515-4

(1) To the rental of a housing accommodation in a building which contains housing accommodations for not more than two families living independently of each other if the owner or lessor resides in one of the housing accommodations; or

(2) To the rental of a room or up to four rooms in a housing accommodation by an owner or lessor if the owner or lessor resides in the housing accommodation.

(1) Owned or operated by a religious institution and used for church purposes as that term is used in applying exemptions for real property taxes; or

(2) That are part of a religiously affiliated institution of higher education housing program that is operated on property that the institution owns or controls or that is operated for its students pursuant to Title IX of the Education Amendments of 1972, P.L. 92-318.