Delinquent Property Taxes in Hawaii: No State Statute, Four County Ordinances, and a Year to Buy It Back From the Bidder
Reviewed by DocDraft Legal Team · Hawaii · Last updated October 21, 2026
Hawaii is the one state whose legislature repealed its own real property tax law, so none of the rules that can take a home over back taxes live in the Hawaii Revised Statutes. Delinquent property taxes are taxes an owner failed to pay by the date fixed for payment, after which the collecting office adds a penalty and interest and can eventually force a sale to recover them. The collector here is one of four county finance departments, because the state constitution hands every real property taxation function to the counties exclusively, apart from the county of Kalawao (Haw. Const. art. VIII, sec. 3), and chapter 246 of the statutes was repealed in 2016 (L 2016, c 52, sec. 7). A tax lien attaches on July 1 each tax year and lasts six years, and once any lien has run three years the county director must auction the parcel for cash, bidding opening at an upset price of tax, penalty, interest and sale costs (Revised Ordinances of Honolulu 8-5.2). The winner receives a county-prepared tax deed with the redemption right reserved in it. Then comes the part that catches people out. Redemption runs for one year from the sale, and the money goes to the bidder rather than to the county: the bidder's purchase price, the bidder's costs, and 12 percent a year on that total (Maui County Code 3.48.270; ROH 8-5.6). What someone bid, not what was owed, fixes the cost of getting the place back. Attorney review is available through DocDraft.
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Where are you with the unpaid property taxes?
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How long can Hawaii property taxes stay unpaid before the county auctions the parcel?
Three years of lien. All real property on which a tax lien exists may be sold by foreclosure without suit by the director, and if any lien, or any part of it, has existed for three years, it shall be sold at public auction to the highest bidder, for cash (ROH 8-5.2).
How long is the redemption window after a Hawaii tax sale, and when does it start?
One year, measured from the sale rather than from the delinquency. Former owners may redeem within one year of the date of the tax sale, or, if the tax deed is not recorded within sixty days after the sale, within one year from the date of recordation (Maui County Code 3.48.270).
What does it cost to redeem a Hawaii property after the tax auction?
The redeeming owner pays the purchaser the amount the purchaser paid, together with all costs and expenses the purchaser was required to pay, including the deed recording fee, plus interest at twelve percent a year (ROH 8-5.6). The county is not involved in that payment at all.
When are Hawaii property taxes due, and what is added once they are late?
Two instalments, due August 20 and February 20, with bills mailed July 20 and January 20. Taxes unpaid after the due date are delinquent and draw a 10 percent penalty, plus interest at 1 percent for each month or fraction of a month (County of Maui, Treasury Division).
Hawaii delinquent property tax rules at a glance
Hawaii splits this subject four ways and keeps the state out of it. A property tax goes delinquent the day after the county's payment date passes, and from there the county piles on penalty and interest and can force a sale of the land to collect. Which rulebook applies depends on which island the parcel sits on: the City and County of Honolulu works from ROH chapter 8 article 5, the County of Maui from Maui County Code chapter 3.48, the County of Hawaii from Hawaii County Code chapter 19 article 5, and the County of Kauai from Kauai County Code chapter 5A. The four say the same thing in different numbering. What genuinely sets the state apart is who holds the redemption money. After the auction it is the winning bidder, not a government office, and that bidder earns 12 percent a year while holding a deed.
A Kaneohe condominium unit that reaches a third delinquent year on Oahu
Suppose an inherited Kaneohe condominium unit carries unpaid tax for the 2022 through 2025 years: roughly 11,400 dollars of real property tax, about 2,900 dollars of penalty and interest accrued to the sale date, and some 1,100 dollars of costs and charges, giving an upset price near 15,400 dollars. Because a lien has now stood three years, the auction became mandatory rather than optional (ROH 8-5.2), and registered-mail notice went out at least 45 days ahead. Bidding opens at the upset price and a bidder takes it at 92,000 dollars. Redemption is then priced off that 92,000 dollars plus the bidder's costs with 12 percent a year on top (ROH 8-5.6), not off the 15,400 dollars owed. What the surplus proves out at is for the county's records.
Relevant Laws
Haw. Const. art. VIII, sec. 3 (real property taxation belongs to the counties)
Provides that the taxing power is reserved to the State, except so much as the legislature delegates to the political subdivisions, and except that all functions, powers and duties relating to the taxation of real property shall be exercised exclusively by the counties, with the exception of the county of Kalawao. This is why there is no state tax sale statute to read.
HRS chapter 246, Real Property Tax Law, REPEALED
The legislature's own page for chapter 246 reads, in full, that the chapter is repealed by L 2016, c 52, section 7. Chapter 246A was repealed by section 8 of the same act. Any guide that still cites a section of chapter 246, including several county handouts, is citing a repealed chapter.
SLH 2016, Act 52, sections 7 to 9 (the repeal and its effective date)
The enacted session law. Section 7 repeals chapter 246 of the Hawaii Revised Statutes, section 8 repeals chapter 246A, and section 9 sets the effective date at July 1, 2016. The act recites that the need for the state real property tax provisions lapsed decades ago once taxation of real property passed to the counties.
Revised Ordinances of Honolulu 2021, chapter 8, article 5, sections 8-5.1 to 8-5.9 (liens and foreclosures)
The operative text for the City and County of Honolulu. Section 8-5.1 makes every tax a paramount lien attaching July 1 and continuing six years, and allows circuit court enforcement conducted as an ordinary foreclosure under HRS chapter 667. Section 8-5.2 requires public auction for cash once a lien has existed three years and sets publication, 45 day registered mail notice and three postings. Sections 8-5.3 and 8-5.4 cover land court lienholder notice and the contents of the notice. Section 8-5.6 vests title on payment, requires recording within 60 days, and sets the one year redemption at 12 percent a year payable to the purchaser. Section 8-5.7 covers the schedule of costs and 8-5.9 the disposition of the surplus. The city's real property assessment division links the online code at this publisher as the ROH text.
Revised Ordinances of Honolulu 8-1.1 (the director's remission, compromise and closing agreement powers)
Lists the director's duties and powers, including paragraph 12 on compromising a claim not exceeding 500 dollars, or more with city council approval, paragraph 14 on remitting penalties or interest on a tax delinquent for not more than 90 days in a case of excusable failure or uncollectibility, and paragraph 15 on written closing agreements that are final and conclusive absent fraud or misrepresentation.
City and County of Honolulu: Revised Ordinances of Honolulu, real property assessment division
The city's own page on the laws governing real property assessment and taxation. It lists chapter 8 article by article, including Article 5, Liens and Foreclosures, and points the reader to the online Revised Ordinances of Honolulu 2021 text rather than hosting a copy of chapter 8 itself.
County of Maui, Department of Finance: real property tax sale questions (Maui County Code 3.48.270 and 3.48.285)
The county's own page. It records that tax sales run under chapter 3.48 of the Maui County Code, defines the upset price as the taxes owing plus penalty and interest to the auction date plus all other costs, states that title passes on the sale and recording with the tax deed carrying a reservation for the redemption period, and sets out the one year redemption, the sixty day recording trigger and the twelve percent a year payable to the purchaser, citing section 3.48.270. It also cites section 3.48.285 on surplus money and says the county is not involved in the redemption process.
County of Maui, Treasury Division: real property tax due dates, penalty and interest
States that the first instalment for July 1 to December 31 is due August 20 and the second for January 1 to June 30 is due February 20, that bills are mailed July 20 and January 20, and that all taxes remaining unpaid after the due date are delinquent and subject to a penalty of 10 percent, with additional interest at 1 percent for each month or fraction of a month applied to all delinquent taxes and penalties.
County of Maui, Department of Finance: notice of the May 2026 real property tax sale
The county's press release for its 2026 sale. It states that the auction covers properties delinquent for three or more years that have received their final notice of tax sale, that each parcel is offered at the upset price representing the delinquent taxes, penalty, interest and sale costs, and that properties may still be removed from the list if all taxes, penalties, interest and costs are paid in full before the parcel is auctioned.
County of Kauai, Department of Finance: proposed foreclosure sale of real property instructions
The county's instruction sheet for bidders and owners. It states that a sale must be for at least the total upset price, established by the tax, penalty and interest accrued to the auction date plus costs and charges, that the property is auctioned to the highest bidder for cash or cashier's check, that the tax deed is prepared by the county and forwarded for recordation with the Bureau of Conveyances, that owners may redeem within one year of the sale or one year from recordation where the deed was recorded late, and that the owner pays the purchase price, costs, the deed recording fee and twelve per cent per annum to the successful bidder. Note that the sheet cites its authority as HRS 246-60, a repealed section; the live authority is Kauai County Code 5A-5.6.
County of Kauai, Real Property Billing and Collections Section
Gives the first instalment due date as August 20 and the second as February 20, states that the penalty is a one time penalty assessed at 10 percent and that interest is assessed at 1 percent per month, confirms that a postmarked date is honoured over the date of receipt, and provides that where a due date falls on a Saturday, Sunday or legal holiday the due date is the next business day. It also links the county's surplus funds notice and claim form.
County of Kauai: claim for surplus funds resulting from the non-judicial foreclosure sale of real property
The county's claim form, RPC Form D-33. The claimant states the sum claimed, the proportion of the surplus claimed, the tax map key and the date of the tax sale, states the basis for the claim, and signs before a notary public. The form carries no deadline on its face, which is why the county's own surplus list is the thing to check.
County of Kauai: notice of foreclosure surplus money
The county's published surplus register, showing for each sold parcel the sale date, the bid price, the upset price and the surplus balance still held. Every sale year listed, including a May 2024 sale, is annotated that the deadline for claims has expired and claims will not be accepted, under Kauai County Code section 5A-5.9, disposition of surplus monies. It shows how fast these windows close.
City and County of Honolulu, Office of the Mayor: first instalment due August 20
A city notice confirming the August 20 instalment date for the City and County of Honolulu and warning that failure to pay real property taxes by the due date because of non-receipt of a tax bill will not excuse the owner from being assessed a penalty of up to 10 percent plus interest of 12 percent a year. It also gives the Division of Treasury counter at 530 South King Street, Room 115.
County of Hawaii, Department of Finance: real property tax division
The county division responsible for real property taxation on the island, which states that it collects all taxes imposed by chapter 19 of the Hawaii County Code, as amended, and which publishes the county's real property tax sale list. The county's published auction notices identify chapter 19, article 5, sections 19-37 through 19-45 as the authority for its foreclosure sales.
HRS 231-67 (the parallel state provision, for comparison only)
A live section of the Department of Taxation's administration chapter, in the part headed liens and foreclosure. It sets the identical one year redemption, sixty day recording trigger and twelve per cent a year on the purchaser's outlay, but it governs a lien for state taxes sold by the state tax collector, not a county real property tax sale. It is listed here because its wording is the model the four county ordinances reproduce, and because it is frequently mistaken for the governing provision. The governing provision is your county's ordinance.
Regional Variances
Hawaii delinquent property tax rules at a glance
Who administers it
The four counties, not the State. All functions, powers and duties relating to the taxation of real property are exercised exclusively by the counties, with the exception of the county of Kalawao (Haw. Const. art. VIII, sec. 3), and the state statute chapter that once covered the subject was repealed (L 2016, c 52, sec. 7). The rulebook is ROH chapter 8 article 5 on Oahu, Maui County Code chapter 3.48, Hawaii County Code chapter 19 article 5, or Kauai County Code chapter 5A.
Sale mechanism
Hybrid, a redeemable tax deed reached by foreclosure without suit. The county auctions the parcel itself for cash to the highest bidder (ROH 8-5.2), the conveyance vests title in the purchaser on payment of the purchase price (ROH 8-5.6), and the County of Maui records that the tax deed will be in the buyer's name with a reservation for the redemption period. The county may instead enforce the lien in the circuit court as an ordinary foreclosure under HRS chapter 667 (ROH 8-5.1).
Delinquency dates
Two instalments, both on the 20th. The first is due August 20 for the July 1 to December 31 period and the second February 20 for January 1 to June 30, with bills mailed July 20 and January 20 (County of Maui, Treasury Division). Taxes unpaid after the due date are delinquent. Where the date falls on a Saturday, Sunday or legal holiday it moves to the next business day (County of Kauai).
Penalty and interest before any sale
A one time 10 percent penalty, plus interest, and the counties word the interest two ways to the same annual effect. The County of Maui and the County of Kauai state 1 percent for each month or fraction of a month, with Maui applying it to the delinquent taxes and the penalty both. The City and County of Honolulu states a penalty of up to 10 percent plus interest of 12 percent a year.
Time before sale
Three years of lien. A tax lien attaches on July 1 of each tax year and continues for six years (ROH 8-5.1), and once any lien or any part of it has existed for three years the parcel shall be sold at public auction (ROH 8-5.2). The County of Maui describes its sale list as properties delinquent for three or more years that have received their final notice of tax sale.
Redemption period and clock
One year, running from the sale and not from the delinquency. The former owner may redeem within one year of the date of the tax sale, or, where the tax deed was not recorded within sixty days after the sale, within one year from the date of recordation (Maui County Code 3.48.270; ROH 8-5.6). No interest is added for any stretch of the window added by that late recording.
Redeemer's charge
A simple annual rate on the bidder's outlay, payable to the bidder. Not a flat penalty, not stepped by year, not bid down at the auction. The redeeming owner pays the purchaser the amount the purchaser paid, together with all costs and expenses the purchaser was required to pay including the deed recording fee, plus interest at 12 percent a year on that sum (ROH 8-5.6). A bid above the upset price therefore raises the redemption figure.
Other redemption costs
The purchaser's costs and expenses, including the fee for recording the tax deed, join the purchase price before the 12 percent runs on the total (ROH 8-5.6). Separately, before the sale, the director may prescribe by rule a schedule of costs, expenses and charges, which are added to and become part of the lien for the last year involved in the sale and may cover record searches (ROH 8-5.7). Those amounts are county-set, not statewide.
Notice to the owner
Published at least once a week for at least four successive weeks immediately before the sale, mailed to each owner whose address is known or can be ascertained by due diligence including a title search by registered mail with return receipt deposited at least 45 days before the sale, and posted for the same period in at least three conspicuous public places, one of them on the land if it is improved (ROH 8-5.2). Registered land court lienholders get their own 45 day notice (ROH 8-5.3).
Where to redeem
It changes at the gavel. Before the sale you pay your county: the Division of Treasury at 530 South King Street, Room 115 on Oahu, 110 Alaihi Street, Suite 108, Kahului for the County of Maui, 4444 Rice Street, Suite 463, Lihue for the County of Kauai, and the Aupuni Center in Hilo or the West Hawaii Civic Center in Kailua-Kona for the County of Hawaii. After the sale you pay the purchaser, directly, and the County of Maui says it is not involved in the redemption process.
Surplus proceeds
Claimable, but only on a filed claim. The sale satisfies the lien together with all interest, penalties, costs and expenses, with the surplus, if any, to be rendered to the person entitled (ROH 8-5.2), and where the director is in doubt the director may refuse to distribute and require claimants to interplead or be sued in the first circuit court (ROH 8-5.9). The County of Kauai publishes a surplus register and a notarised claim form and marks closed windows as expired, so ask your own county for its deadline immediately.
Payment plan
No county publishes an instalment plan for arrears. Paying in full before the auction is what removes a parcel from the sale list (County of Maui). On Oahu the director instead holds discretion to remit penalties or interest on a tax delinquent for not more than 90 days in a case of excusable failure or uncollectibility, to compromise a claim not exceeding 500 dollars or more with council approval, and to enter a binding written closing agreement (ROH 8-1.1(12), (14), (15)).
Frequently Asked Questions
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