State Summary
- Tax Collection Method: Redeemable Deeds
- Tax Collection Entity: Real Property Tax Office
- Property/Tax Records Administrator: Real Property Tax Office
- Taxes Due: 50% of the annual tax bill is due August 20, and the other 50% is due February 20 (following year)
- Taxes Delinquent: Tax bills are delinquent one business day after the due dates
- Tax Sale Date/Period: Primary sales are generally held in June, and the subsequent sales are held in November or December
- Tax Sale Registration Requirements: Varies
- Tax Sale Administrator: Real Property Tax Office
- Primary Bidding Type: Premium
- Redemption Period: 1 year
- Redemption Interest Rate/Flat Penalty: 12% simple interest per annum
- Over-the-Counter Sale Opportunities: No
Hawaii is a "redeemable" tax deed state. Investors receive interest on purchased tax deeds if they are redeemed by the property owner within the redemption period. The "overbid" or "premium" also earns 12% interest if the property is redeemed. If the property is not redeemed, the property is transferred to the tax deed holder.
Hawaii County Reference