Hawaii does not publish statewide tax lien auction dates, and strictly speaking it does not hold tax lien auctions at all. Each of the four counties — Honolulu, Maui, Hawaii (Big Island), and Kauai — schedules its own sales when it has enough delinquent accounts to justify one, and what gets sold is a tax deed to the property itself, not a lien certificate. Winning bidders leave with a deed to real estate, subject to a one-year redemption right, rather than a claim that pays interest.
Why There Is No Statewide Calendar
Hawaii’s original statewide property tax framework under HRS Chapter 246 was repealed in 2016, and property tax administration now rests with each county under its own ordinances. Maui County, for example, conducts sales under Maui County Code 3.48.250.1County of Maui. Delinquent Tax Accounts The state still supplies a baseline framework for tax deed conveyance and redemption under HRS § 231-67, which applies across all counties.2Justia. Hawaii Code 231-67 – Tax Liens; Tax Deed; Redemption
A property becomes eligible for auction when the owner has been behind on taxes for three or more years. The county then uses a foreclosure-without-suit process to sell the property for cash to the highest bidder, and the proceeds cover the delinquent taxes, penalties, interest, and administrative costs.
Where to Find Each County’s Sale Dates
Because each county sets its own schedule, you need to watch four sources rather than one. Sales occur sporadically, not annually, and lead times can be short. Kauai County held its 2025 foreclosure sale on May 22 at the Kauai War Memorial Convention Hall, with the date announced only weeks beforehand through a county press release.
Counties are required to publish notice in newspapers of general circulation before a sale. Maui County advertises in the Honolulu Star-Advertiser and The Maui News at least once a week for four consecutive weeks before the auction, and once in the Molokai Dispatch within the same window.3Maui County. Maui County – Frequently Asked Questions County websites also post the property list, with tax map key numbers and the minimum bid (the “upset price”) needed to cover the debt.
Listings are not final. A property drops off the auction if the owner pays the debt before the sale, and it is common for parcels to disappear in the last days. Check again the morning of the sale. The starting points are each county’s real property tax office:
- City and County of Honolulu Real Property Assessment Division
- Maui County Real Property Tax Division
- County of Hawaii Real Property Tax Office
- County of Kauai Real Property Collections
Registering and Paying
Each county sets its own rules, but the pattern is consistent. You need valid government-issued identification and must complete a registration form through the county’s treasury or real property tax office before the sale. Register with the exact name and information you want on the deed, because it feeds directly into what gets recorded with the Bureau of Conveyances.
Physical presence is generally required. Maui County explicitly prohibits absentee bidding, though a legally authorized representative with a notarized power of attorney can bid for you.3Maui County. Maui County – Frequently Asked Questions Other counties follow similar in-person requirements.
Payment is the biggest practical hurdle. Maui County requires full payment on the spot and does not let winning bidders leave the building to retrieve funds.3Maui County. Maui County – Frequently Asked Questions Certified funds such as cashier’s checks are standard, and personal checks are not accepted. Some counties may allow a percentage deposit with the balance due shortly after. Confirm the exact terms with the specific county before auction day. If you win and cannot produce payment in the right form and amount, the county may offer the parcel to the next highest bidder or restart bidding.
How the Bidding Runs
Sales use a public outcry format. The auctioneer opens each parcel at the upset price, which covers delinquent taxes, penalties, accrued interest, and administrative costs. Bidders raise the price out loud or by signal until no one goes higher, and the auctioneer hammers the property to the winner.
The winner completes payment immediately, and the county tax collector prepares the tax deed transferring the property from the delinquent owner. The deed is typically recorded with the Bureau of Conveyances within 60 days of the sale, and that recording date matters for the redemption clock.2Justia. Hawaii Code 231-67 – Tax Liens; Tax Deed; Redemption
The One-Year Redemption Right
Winning the auction does not give you clean ownership right away. Under HRS § 231-67, the former owner has one year from the sale date to redeem the property by paying you back the full purchase price, plus all costs you incurred (including recording fees), plus 12% annual interest.2Justia. Hawaii Code 231-67 – Tax Liens; Tax Deed; Redemption If the deed was not recorded within 60 days of the sale, the one-year clock starts from the recording date instead, and no additional interest accrues during that extension.
During the redemption year your deed is subordinate to the former owner’s right to buy the property back. You cannot develop, finance, or resell with any confidence until the year passes without a redemption claim. If the owner does redeem, you receive your money back with the 12% interest and no property. That interest is taxable income, reportable on your federal return even if you receive no Form 1099-INT.4Internal Revenue Service. Topic No. 403, Interest Received
Federal Tax Liens Can Survive the Sale
If the IRS had a tax lien on the property before the sale, the federal government gets its own separate redemption window. Under 26 USC § 7425, the IRS can redeem within 120 days of the sale or the period allowed under state law, whichever is longer.5Office of the Law Revision Counsel. 26 USC 7425 – Discharge of Liens Hawaii’s one-year period is longer, so the state period controls in practice.
The federal lien itself is a bigger problem. Under 28 USC § 2410, a federal tax lien that attached before the county’s property tax lien can survive the sale entirely unless the federal government was properly noticed and either consented to discharge or failed to redeem.6Office of the Law Revision Counsel. 28 USC 2410 – Actions Affecting Property on Which United States Has Lien It is possible to win a property at auction and discover that a federal tax lien worth more than the property is still attached. Search the Bureau of Conveyances for federal liens before you bid.
Costs You Pay on Top of the Bid
The hammer price is not your total. Two additional expenses hit at closing:
- Recording fees at the Bureau of Conveyances: $36 per document under the Land Court system or $41 under the Regular System for documents up to 50 pages.7Hawaii Bureau of Conveyances. Recording Fees
- Hawaii’s conveyance tax on real property transfers, starting at $0.20 per $100 of value for properties under $1 million and rising in tiers to a maximum of 1.25% for the most expensive properties.
You should also budget for the property taxes that come due during the redemption year, and for the cost of getting to marketable title (below).
Getting to Clear, Insurable Title
Even after the redemption period expires without a claim, most title insurance companies will not issue a policy on a tax deed without a quiet title action. That is a court proceeding in which a judge confirms the sale was properly conducted, notice was adequate, and competing claims are extinguished. Without a title policy, lenders will not finance the property and most buyers will not purchase it.
Quiet title actions in Hawaii can take several months and require serving notice on everyone who might have had an interest in the property, including the former owner, mortgage holders, and any recorded lien holders. Anyone planning to flip or develop a tax deed property should factor those costs and timelines in from the start.
Due Diligence Before You Bid
Tax deed auctions do not come with inspection contingencies, seller disclosures, or condition warranties. Before bidding on any parcel:
- Search title at the Bureau of Conveyances for mortgages, federal tax liens, easements, and other encumbrances. A tax sale generally wipes out most private liens, but federal liens and certain other interests can survive.
- Drive the property. Some tax sale parcels have been abandoned for years and carry environmental issues, structural damage, or encroachments that gut their value.
- Verify the tax map key. Hawaii land records include fractional interests and unusual lot configurations, especially in rural areas, and you need to know exactly what parcel is on the block.
- Check zoning and permitted uses. A cheap parcel in a conservation district may carry severe building restrictions.
- Build a full budget: bid, recording fees, conveyance tax, property taxes during the redemption year, quiet title legal fees, and any needed repairs.
Properties reach tax sale for a reason. Sometimes an elderly owner forgot to pay. Sometimes the property has problems that made the owner walk away. The upset price is what the county needs to recover, and it says nothing about what the property is actually worth.