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Hawaii

Summary: All real property on which a lien for taxes exists may be sold by way of foreclosure without suit by the tax collector, and in case any lien, or any part thereof, has existed thereon for three years, shall be sold by the tax collector at public auction to the highest bidder, for cash, to satisfy the lien, together with all interest, penalties, costs, and expenses due or incurred on account of the tax, lien, and sale, the surplus, if any, to be rendered to the person thereto entitled. (Sec. 246-56). The collector has the discretion to sell property on which a tax lien has existed for less than three years. The purchaser receives a deed, subject to a right of redemption (Sec. 246-60).

Law: Hawaii Revised Statutes, Title 14, Chapter 246, “Real Property Tax Law.”

Contact: County Tax Collector/Treasurer (Sec. 246-60).

Interest Rate: 12% per annum (Sec. 246-60). “...at the rate of twelve per cent a year...”

Auction Type: Hybrid Tax Deed (Sec. 246-60, Sec. 246-62).

Bidding Procedure: Premium bid / highest bid. (Sec. 246-56). “All real property on which a lien for taxes exists may be sold by way of foreclosure without suit by the tax collector, and in case any lien, or any part thereof, has existed thereon for three years, shall be sold by the tax collector at public auction to the highest bidder, for cash, to satisfy the lien, together with all interest, penalties, costs, and expenses due or incurred on account of the tax, lien, and sale, the surplus, if any, to be rendered to the person thereto entitled.”

Costs: (Sec. 246-56) states, “The Investor or purchaser shall render cash, to satisfy the lien, together with all interest, penalties, costs, and expenses due or incurred on account of the tax, lien, and sale, the surplus, if any, to be rendered to the person thereto entitled.”

Redemption Period: One (1) year (Sec. 246-60). “The tax collector or the tax collector’s assistant shall, on payment of the purchase price, make, execute, and deliver all proper conveyances necessary in the premises and the delivery of the conveyances shall vest in the purchaser the title to the property sold; provided that the deed to the premises shall be recorded within sixty days after the sale; provided further that the taxpayer may redeem the property sold by payment to the purchaser at the sale, within one year from the date thereof, or if the deed shall not have been recorded within sixty days after the sale, then within one year from the date of recording of the deed, of the amount paid by the purchaser, together with all costs and expenses which the purchaser was required to pay, including the fee for recording the deed, and in addition thereto, interest on
such amount at the rate of twelve per cent a year, but in a case of redemption more than one year after the date of sale by reason of extension of the redemption period on account of late recording of the tax deed, interest shall not be added for the extended redemption period.”

Deed Assigned at Foreclosure to: The investor/purchaser at the public auction (Sec. 246-56).

Hawaii Contacts
number of Counties: 4

Hawaii County
25 Aupuni Street
Delinquent Property Tax Division
Hilo, HI 96720-4245
Phone: (808) 961-8211
www.hawaii-county.com

Honolulu County
530 South King Street
Delinquent Property Tax Division
Honolulu, HI 96813-3006
Phone: (808) 547-7000
www.co.honolulu.hi.us

Kauai County
4444 Rice Street
Delinquent Property Tax Division
Lihue, HI 96766-1328
Phone: (808)241-6371
www.kauaigov.org

Maui County
200 South High Street
Delinquent Property Tax Division
Wailuku, HI 96793-2155
Phone: (808) 244-7855
www.co.maui.hi.us