Question 1

Does Hawaii sell tax liens or tax deeds?

Accepted Answer

Hawaii sells redeemable tax deeds. The deed vests at sale but is defeasible for 1 year — do not improve the property during redemption, as improvement costs are not reimbursed on redemption. Counties sell only in person, the upset (minimum) price covers taxes, penalty, interest and costs, and each county&#x27;s dates and parcel lists must be checked separately.

Question 2

What is the redemption period in Hawaii?

Accepted Answer

1 year after the sale to redeem from the purchaser (or 1 year from recording if the deed is not recorded within 60 days after sale), paying purchase price plus costs and 12%/yr interest (HRS §231-67). Sale may occur once the tax lien has existed for 3 years (HRS §231-63).

Question 3

When are tax sales held in Hawaii?

Accepted Answer

Each of the four counties holds its own sale, typically annually in spring — e.g. Honolulu and Maui sales in May, Hawaii County sales in January and June in some years

What is sold	Redeemable tax deeds
Interest / penalty	12% per year — interest paid by the redeeming taxpayer to the purchaser on redemption (HRS §231-67); this is redemption interest on a deed purchase, not a lien-certificate rate
Redemption period	1 year after the sale to redeem from the purchaser (or 1 year from recording if the deed is not recorded within 60 days after sale), paying purchase price plus costs and 12%/yr interest (HRS §231-67). Sale may occur once the tax lien has existed for 3 years (HRS §231-63).
When sales happen	Each of the four counties holds its own sale, typically annually in spring — e.g. Honolulu and Maui sales in May, Hawaii County sales in January and June in some years
Governing law	Hawaii Revised Statutes §§ 231-62 to 231-67 (sale §231-63; deed and redemption §231-67), implemented by county codes/ordinances (e.g. Maui County Code 3.48.250; Revised Ordinances of Honolulu §§ 8-5.1 to 8-5.9)
Investor notes	The deed vests at sale but is defeasible for 1 year — do not improve the property during redemption, as improvement costs are not reimbursed on redemption. Counties sell only in person, the upset (minimum) price covers taxes, penalty, interest and costs, and each county's dates and parcel lists must be checked separately.

Hawaii tax sales: liens, deeds, rates & redemption

Sources