The governing law
Hawaii sells redeemable deeds, not tax lien certificates, and each of the four counties runs its own sale under its own code. Once a real property tax lien has existed long enough (three years in Honolulu, Maui and Kauai, where the sale then becomes mandatory; two years in Hawaii County, where it remains discretionary), the county finance director may sell the parcel by foreclosure without suit at a public auction to the highest bidder for cash. The opening (upset) price is the delinquent tax, penalty, interest and sale costs, and the whole bid is paid at the auction. The director then delivers a tax deed that vests title in the purchaser at once, subject to the former owner's right to redeem within one year of the sale by paying the purchaser the amount paid, the costs the purchaser was required to pay including the deed recording fee, and interest at 12 percent a year. Sales are held in person; no county runs an online tax-sale platform.
ROH 8-5.2
Read the statuteTax liens, foreclosure without suit, notice (Honolulu)
ROH 8-5.6
Read the statuteTax liens, tax deed, redemption (Honolulu)
ROH 8-3.2
Read the statuteTaxes, due when, installment payments, billing and delinquent dates (Honolulu)
ROH 8-3.3
Read the statutePenalty for delinquency (Honolulu)
ROH 8-5.1
Read the statuteTax liens, co-owners' rights, foreclosure, limitation (Honolulu)
ROH 8-5.5
Read the statuteTax liens, postponement of sale (Honolulu)
ROH 8-5.9
Read the statuteDisposition of surplus moneys (Honolulu)
Hawaii County Code 19-37
Read the statuteTax liens; co-owners' rights; foreclosure; limitation
Hawaii County Code 19-38
Read the statuteTax liens; foreclosure without suit
Hawaii County Code 19-40
Read the statuteNotice; sale of foreclosed property without suit
Hawaii County Code 19-42
Read the statuteSame; tax deed; redemption
Hawaii County Code 19-45
Read the statuteDisposition of surplus moneys
Maui County Code 3.48.235
Read the statuteLiens and foreclosures, generally
Maui County Code 3.48.250
Read the statuteForeclosure without suit
Maui County Code 3.48.270
Read the statuteTax deed, redemption
Maui County Code 3.48.285
Read the statuteDisposition of surplus moneys
Kauai County Code 5A-5.2
Read the statuteTax liens; foreclosure without suit, notice
Kauai County Code 5A-5.6
Read the statuteSame; tax deed; redemption
Kauai County Code 5A-5.9
Read the statuteDisposition of surplus monies
Want the mechanics in plain English instead of statute numbers? See how to buy in Hawaii, the redemption period, and the full Hawaii walkthrough.
Statute citations verified Sep 27, 2026. Statutes are amended; always confirm the current text at the official link before you rely on it.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.