The Green Fee Advisory Council’s Recommendations Report outlines how Year 1 Green Fee revenues can be best invested to address the state's environmental, climate resilience and sustainable tourism needs during the 2026 legislative session. The report explains how projects were evaluated and describes how these recommendations informed the Governor’s budget proposal and legislative consideration.
The Council’s funding recommendations were sent to Governor Green in December 2025 for review and consideration. The Governor formally transmitted the funding recommendations to the Legislature through a Governor’s Message, which can be viewed here.
The funding recommendations were considered by the 2026 Legislature, who made all final appropriations of Green Fee funds.
Year 1 Funding Recommendations
Funding Recommendations
Funding Categories
As directed in Act 96, Green Fee funds will be equally allocated across three key, interconnected categories that address healthy ecosystems, resilient communities and positive visitor experiences. While some projects might fit more than one category, the Council made determinations on which category they most aligned with to ensure each received a nearly equal total funding amount.
Environmental Stewardship
Projects that protect and restore Hawai‘i’s natural systems, which serve as the state’s first line of defense against the negative impacts of climate change and disasters. Key focus areas include:
Native Species and Terrestrial Ecosystems: Restoring native forests, managing invasive species and protecting biodiversity.
Aquatic Resources and Coastal Ecosystems: Strengthening coral reefs, wetlands, shorelines and nearshore environments.
Freshwater Resources and Watersheds: Protecting aquifers, streams and watersheds critical to water security.
Climate and Hazard Resilience
Projects that reduce risk from natural hazards and improve community safety as climate impacts intensify across Hawai‘i. Key focus areas include:
Fire Mitigation: Reducing wildfire risk through vegetation management and community preparedness.
Coastal and Flood Mitigation: Addressing flooding, erosion and storm surge with updated data and natural solutions.
Multi-Hazard Mitigation: Reducing overlapping risks such as wildfires, flooding, hurricanes and other severe weather events.
Household and Community Preparedness: Strengthening shelters and emergency readiness, including acute food security and evacuation plans.
Cesspools: Piloting solutions to reduce cesspool pollution in areas vulnerable to sea level rise.
Climate Research: Improving climate and hazard data to support better decision-making.
Sustainable Tourism
Projects that help manage visitor impacts while protecting the natural and cultural resources that support Hawai‘i’s communities and economy. Key focus areas include:
Beach and Park Improvements: Improving safety, erosion control and facilities at high-use sites.
Visitor and Resident Education and Stewardship: Promoting responsible recreation and shared care of places.
Infrastructure and Capacity Building: Strengthening staffing, systems and tools to sustainably manage visitor use in high-volume areas.
2026 Session Bills Based on Council Recommendations
The Governor formally transmitted the funding recommendations to the Legislature through a Governor’s Message. View the official Measure Status Details for GM 2 here.
During the 2026 legislative session, state legislators determined how Green Fee money is appropriated. This process happened through the state budget bill. Throughout the 2026 legislative session, the Legislature debated the budget bills and considered the recommendations made by the Council.
HB1800 & SB2500: RELATING TO STATE BUDGET.
Funding Recommendations: Frequently Asked Questions
Mahalo to all of the community members who have submitted questions and comments thus far. Based on the questions received, the Council has grouped common topics and provided the following responses:
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The Green Fee Advisory Council recommends $126.41 million in Green Fee funds, generated by the Transient Accommodations Tax (TAT), be invested in 75 high-priority projects for Fiscal Year 2027. These recommendations are structured to meet the requirements of Act 96 and are allocated across three funding categories:
$42.54 million for Environmental Stewardship
$41.72 million for Climate Resilience and Hazard Mitigation
$42.15 million for Sustainable Tourism
The 75 projects address urgent needs, including wildfire risk reduction, beach and park restoration, watershed and native species conservation, disaster preparedness, and community-led stewardship programming. The full list of funding recommendations is available at www.greenfeehawaii.org. -
Yes. The Green Fee Advisory Council’s funding recommendations were sent to Governor Green in December 2025 for review and consideration. The Governor’s Office reviewed the list to determine which projects were feasible for inclusion in the proposal submitted to the Legislature. This review considered department capacity, available funding, and the ability to responsibly expend funds within the required timeline. The final list submitted by the Governor’s Office to the Legislature reflects those projects that could be realistically implemented, while remaining aligned with the intent and priorities established by the Green Fee Advisory Council.
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The Council developed a structured and community-driven evaluation process to make its recommendations. We reviewed more than 600 project ideas totaling over $2 billion in proposed funding, far exceeding projected Green Fee revenues. We scored each project using a standardized rubric across five equally weighted criteria: Results, Readiness, Relevance, Relationships and Region. With project scores in hand, the Council took in additional contextual considerations, such as permitting status, departmental capacity and regional equity.
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Our funding approach is grounded in statute, urgency, and the long-term impact of projects. Hawaiʻi faces increasing risks from climate change and disasters, and a critical need to protect our environmental resources, which sustain our visitor industry. The recommended projects will deliver both immediate benefits while building long-term resilience. The recommended projects also take advantage of currently available funding pathways to ensure Green Fee funds are directed into communities already doing the work. Finally, the recommended projects are interconnected: improvements to our ecosystems and coastal resources support community resilience and a well-managed visitor economy.
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The Green Fee Advisory Council serves in an advisory role only, evaluating projects and making funding recommendations. The Governor is responsible for submitting a final funding proposal to the Legislature that aligns with the state’s full budget, including existing departmental requests and federal funding sources.
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No. The Council does not decide how funding is appropriated or spent. Our role is to make recommendations to the Governor and in turn, the Hawaiʻi State Legislature, which will make all final budget decisions.
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No. Green Fee revenues are a portion of the Transient Accommodations Tax (TAT) and go into the state’s general fund.
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The Council was asked by Governor Green to make recommendations on the most urgent and high-impact projects, not which departments or organizations should carry out the work. This approach also ensures neutrality in our recommendations and leaves final appropriation decisions up to the Legislature.
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The Council made its recommendations based on financial projects from DOTAX that included TAT revenue collection from the cruise line industry, despite the current lawsuit. We are confident the state will prevail in the legal case. In the event TAT revenue is lower than forecasted, we have prioritized our recommendations so the most urgently needed projects rise to the top.
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Deferred investments in our environment, resilience, and sustainable visitor industry over time have resulted in far greater demand for funding than is available. This first year of Green Fee funding should address urgent, high-priority projects.
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The use of the Green Fee revenue will be determined through the state budget process in the Hawaiʻi State Legislature. The Legislature will make all final appropriations. Public testimony and legislative engagement will play a vital role in shaping the final portfolio of projects that receive funding.
View the Governor’s Message transmitting the funding recommendations to the Legislature (GM 2).
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The Green Fee funding process is annual.
A future timeline for FY2028 recommendations will be announced on the Council website. Priorities may shift from year to year based on:
Updated data
Community input
Environmental risk
Project readiness
Statutory alignment
Projects not recommended in one cycle may be reconsidered in future cycles.
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Share Your Manaʻo
Have an idea, a question or feedback to share with the Green Fee Advisory Council? Please reach out by filling out a form or emailing info@greenfeehawaii.org. We value your input.
