Honolulu County (City & County of Honolulu), Hawaii — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → hawaii. This page covers how the City & County of Honolulu actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

Structural note. Honolulu is uniquely organized as a consolidated city-county — the only such entity in Hawaii. Real-property taxation was transferred from the State to the counties effective July 1, 1981; HRS Chapter 246 was repealed by L 2016, c 52, §7. Tax-sale law now lives in the Revised Ordinances of Honolulu (ROH) Chapter 8, Article 5 (“Liens — Foreclosures”), with the surviving State analog at HRS Chapter 231, §§ 231-62 to 231-67. Deed recording is handled by the statewide Bureau of Conveyances (DLNR), not a county recorder.

C0. Identity

• County seat: Honolulu
• Population (2020 census): 1,016,508
• Recording unit type: county (consolidated city-county)
• FIPS: 15003
• Parent legal framework: hawaii
• Governing ordinance: Revised Ordinances of Honolulu (ROH) Chapter 8, Article 5 (“Liens — Foreclosures”), specifically ROH §§ 8-5.2 (foreclosure without suit), 8-5.6 (tax deed and redemption), 8-5.9 (disposition of surplus moneys). Source: RPAD City Laws & Rules page (confirms ROH Chapter 8 governs; Article 5 is “Liens — Foreclosures”).

C1. Local Tax Sale

• Conducts own sale? Yes — the City & County of Honolulu Department of Budget and Fiscal Services (BFS) / Treasury Division administers real-property tax collection. Under ROH § 8-5.2, the county finance director conducts “foreclosure without suit” (administrative, non-judicial). See hawaii for the statutory mechanics inherited from repealed HRS 246-56.
• Platform: In-person public auction; no online auction vendor identified. needs_verification — no Honolulu-specific auction page was located; the state page notes that Hawaii counties use in-person cash auctions.
• Sale calendar: needs_verification — no published Honolulu auction calendar was found. Under ROH § 8-5.2 (mirroring repealed HRS 246-56), a parcel must be sold once a tax lien has existed for three years. No recent auction announcements were located on official Honolulu government pages during this research cycle.
• Rate within statutory range: Not applicable at county level — Hawaii does not have a county-set rate within a state band for real-property tax sales. The redemption interest rate of 12% per year is set by ordinance/state analog (ROH § 8-5.6 / HRS 231-67). See hawaii.
• Registration & deposit: needs_verification — no Honolulu-specific bidder registration page was located. Per the state parent page, Maui County requires full cashier’s-check payment at the auction; Honolulu is expected to follow the same ROH framework.
• Bidder requirements: needs_verification — see above.
• Delinquent list location: The Treasury Division publishes a Current and Delinquent Tax Roll (report TX510HI) periodically. As of May 2026, a downloadable file was linked from the Treasury Division page. This is a data file, not a formatted public auction notice list. Source: Treasury Division page (confirms TX510HI — RPT Current and Delinquent Tax Roll link).

C2. Local Redemption → framework: right-of-redemption

• Where/how to redeem locally: Redemption is paid directly to the tax-deed purchaser, not to the county. Per the Hawaii state framework (confirmed for Maui and by the ROH/HRS analog text): “The County is not involved in the redemption process.” See hawaii, module 2.
• Local fees: Redemption amount = amount paid at auction + purchaser’s costs and expenses (including deed recording fee at the Bureau of Conveyances) + 12% per year interest. Source: hawaii (HRS 231-67 / ROH § 8-5.6).
• Redemption contact: Because redemption is paid to the purchaser (not the county), no county office contact applies for that transaction. For general questions, contact the Treasury Division: (808) 768-3980 · bfstreasmailbox@honolulu.gov.
• Deviations from state default: None identified. Honolulu follows the standard ROH Chapter 8 framework, which mirrors the repealed HRS 246 / surviving HRS 231 pattern. needs_verification — full verbatim text of ROH § 8-5.6 was not retrieved (amlegal.com Cloudflare-blocked in this environment).

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

• Claim filing venue: Under ROH § 8-5.9 (“Disposition of surplus moneys”), the county finance director / tax collector distributes surplus after first paying delinquent taxes, costs, and lienholders. If the officer is in doubt about who is entitled, any claimant may sue the officer in the First Circuit Court (777 Punchbowl Street, Honolulu, HI 96813). See hawaii, module 3. needs_verification — no Honolulu-specific surplus claim form or dedicated Treasury Division surplus-claim page was found; the distribution is administered by Treasury Division, BFS, but no online form or specific address for surplus claim submission was confirmed.
• Claim form: needs_verification — no Honolulu surplus claim form name or URL was located. Contact Treasury Division directly: 530 South King Street, Room 115, Honolulu, HI 96813 · (808) 768-3980 · bfstreasmailbox@honolulu.gov.
• Local deadline notes: No fixed county-specific statutory deadline was identified. Unclaimed surplus is subject to the State’s unclaimed property regime (HRS Ch. 523A); once remitted to the State, it is reclaimable indefinitely through unclaimedproperty.ehawaii.gov. See hawaii, module 3.
• Unclaimed-funds list published: The City’s escheated-checks list (BFS unclaimed funds page) covers general city-issued checks, not tax-sale surplus specifically. needs_verification — no Honolulu-specific published tax-surplus unclaimed list was located. City unclaimed funds page: https://www.honolulu.gov/bfs/escheated-checks/ State unclaimed property search: https://unclaimedproperty.ehawaii.gov
• Contact for surplus questions: Treasury Division, Dept. of Budget and Fiscal Services · 530 S. King St., Room 115, Honolulu, HI 96813 · (808) 768-3980 · bfstreasmailbox@honolulu.gov

▸ For Investors / Operators — Honolulu conducts an administrative (“foreclosure without suit”) tax sale under ROH § 8-5.2, requiring a three-year delinquency before mandatory auction. The winning bidder receives a redeemable tax deed, subject to a one-year redemption period during which the county has no role — redemption is paid directly to the purchaser. Land Court (Torrens) registered land requires additional Land Court proceedings to clear title, and title insurance is generally unavailable until after the redemption clock closes. Budget full cashier’s-check payment at auction; no certificate-assignment or lien-certificate mechanic exists.

▸ For Former Owners — Under ROH § 8-5.9, the county finance director distributes any surplus after taxes, costs, and lienholders are satisfied; if entitlement is disputed, claimants may sue the finance director in the First Circuit Court (777 Punchbowl Street, Honolulu, HI 96813). The county Treasury Division (530 S. King St., Rm 115; (808) 768-3980; bfstreasmailbox@honolulu.gov) is the first contact. Unclaimed funds ultimately remit to the State HRS Ch. 523A program, searchable at unclaimedproperty.ehawaii.gov with no expiration.

C4. Offices & Contacts

C5. Local Procedure Notes

• Three-year mandatory sale trigger: Under ROH § 8-5.2, a parcel must be offered at auction once any tax lien has existed for three years. See hawaii.
• Notice requirements: (1) mailed notice to last known address; (2) publication once per week for 4 consecutive weeks in a newspaper of general circulation; (3) posting in 3+ conspicuous places, including on the property if improved. Per ROH § 8-5.2 / repealed HRS 246-56 framework. See hawaii.
• Full cash payment at auction: Winning bidders pay the full purchase price at the auction in cashier’s checks (U.S.-bank drawn). No personal checks or credit cards.
• Tax deed recorded ≤ 60 days: The county must record the tax deed within 60 days of sale; if recorded late, the one-year redemption clock runs from the recording date, not the sale date. ROH § 8-5.6 / HRS 231-67. See hawaii.
• Dual recording system: Hawaii has two parallel recording systems — Regular System (Bureau of Conveyances) and Land Court / Torrens system (also managed by BOC). Tax deeds on registered (Torrens) land must be cleared through Land Court procedures. See land-court-registered-land.
• Judicial mortgage foreclosure — no post-sale redemption: HRS § 667-28(d) — no redemption right after the mortgage foreclosure sale; the default may be cured up to 3 business days before the public sale. Sales by court-appointed commissioner, subject to court confirmation. See hawaii.
• Non-judicial (power-of-sale) mortgage foreclosure: HRS 667 Part II; eligible owner-occupants may convert to judicial via Act 48 (2011) petition (forms SCP292, SCP295, SCP294 available via Hawaii Judiciary).
• Delinquency penalty: 10% penalty + 1% per month interest on unpaid taxes. Source: Treasury Division page.
• No tax-lien certificate mechanism: Hawaii sells a redeemable deed, not a certificate. There is no “sub” or certificate-assignment mechanic.
• Notable quirks:
  • Honolulu is the only consolidated city-county in Hawaii; all four county functions (assessment, treasury, recording, courts) coexist in the same metropolitan area.
  • The Bureau of Conveyances is a statewide agency (DLNR), not a county recorder — all Hawaii deed recording (including Honolulu tax deeds) goes through BOC at 1151 Punchbowl St.
  • Land Court (Torrens) title conflicts with tax-deed purchasers require separate proceedings; ordinary title insurance is generally unavailable until the redemption period closes.

C6. Records Access

• Parcel search portal: qpublic.net/hi/honolulu/search.html (linked from RPAD homepage as “Property Records Search”; 403 on direct fetch — needs_verification for current availability). Also referenced: honolulupropertytax.com (linked from Treasury Division as “Search Real Property Records”; site was unreachable during this research — needs_verification).
• Recorder/deed search: Bureau of Conveyances online document search: dlnr.hawaii.gov/boc/online-services/ (account required; $1/page or subscription tiers). Fetched and confirmed.
• GIS map: gis.honolulu.gov — portal loaded but content was not accessible during research (ArcGIS Web Application, loading state). needs_verification for specific parcel viewer URL.
• Tax payment portal: pay.ehawaii.gov/hnl (eHawaii.gov, powered by Tyler Technologies; confirmed functional). Also: telephone automated payment at (808) 825-6819.

C7. Meta

Sources retrieved:

needs_verification:

1. Honolulu tax sale auction calendar / recent sales — no Honolulu-specific auction announcement or calendar page was found on official government sites during this research cycle. Unknown when the last or next tax sale was conducted.
2. Auction platform and bidder registration details — no Honolulu-specific bidder registration or deposit requirements page found; assumed in-person cash auction per ROH framework, but not confirmed from a Honolulu-issued document.
3. Surplus claim form and filing procedure — no Honolulu BFS/Treasury surplus claim form, form name, or specific online filing page was located. The ROH 8-5.9 distribution mechanism is known from the state page, but the operational details (submit-to address, required documents, county-specific form) are unconfirmed.
4. County holding period before surplus is remitted to State unclaimed property — the interval between the tax sale and remittance to the State HRS 523A program is a county-level fact not found in any Honolulu official document retrieved.
5. Parcel search portals (qpublic / honolulupropertytax.com) — both URLs were unreachable (403 / ECONNREFUSED) during this research session; links are drawn from the RPAD and Treasury Division pages (which were fetched) but the destination pages themselves could not be confirmed.
6. GIS parcel viewer URL — gis.honolulu.gov loaded as an ArcGIS portal in a loading state; the specific parcel-viewer application URL was not retrieved.
7. RPAD division director name — the organizational chart was referenced on the About Us page but the director name was not visible in the fetched content.
8. Sheriff / sale officer for mortgage foreclosures — judicial foreclosures use a court-appointed commissioner (HRS § 667-1.5), not a county sheriff; no Honolulu Sheriff page was located to confirm whether the sheriff plays any role in sale execution.
9. Verbatim current text of ROH §§ 8-5.2, 8-5.6, 8-5.9 — amlegal.com is Cloudflare-blocked in this environment; text is inferred from WebSearch snippets, the parent Hawaii state page, and the surviving HRS 231-63 / 231-67 analog.
10. Assignment of surplus claim to third party — not confirmed for Honolulu county- stage surplus (HRS 523A-25’s 25% cap applies only once funds are remitted to State).

cross_links: hawaii, right-of-redemption, surplus-funds, third-party-recovery-rules, treasurer-sale, sheriff-sale, due-process-notice, tyler-v-hennepin-county, jones-v-flowers, mennonite-v-adams, mullane-v-central-hanover, mount-v-apao, santiago-v-tanaka, bankruptcy-automatic-stay, federal-tax-lien-redemption, heirs-property, scra-protections, land-court-registered-land, hoa-super-priority, void-vs-voidable

changelog:

• 2026-06-02 — Initial autoresearch draft. Fetched 22 official URLs. Confirmed Treasury Division contact (530 S. King St., Rm 115; 808-768-3980), RPAD contact (842 Bethel St.; 808-768-3799), First Circuit Court (777 Punchbowl; 808-539-4767), Bureau of Conveyances (1151 Punchbowl #120; 808-587-0147), and BFS Director Andrew T. Kawano. Delinquency penalty confirmed (10%+1%/mo). Online payment portal confirmed (pay.ehawaii.gov). ROH Chapter 8 Article 5 governs; amlegal.com blocked; legal framework inherited from hawaii parent page. 10 items flagged needs_verification.

▸ For Investors / Operators — Honolulu conducts an administrative (“foreclosure without suit”) tax sale under ROH § 8-5.2, requiring a three-year delinquency before mandatory auction. The winning bidder receives a redeemable tax deed, subject to a one-year redemption period during which the county has no role — redemption is paid directly to the purchaser. Land Court (Torrens) registered land requires additional Land Court proceedings to clear title, and title insurance is generally unavailable until after the redemption clock closes. Budget full cashier’s-check payment at auction; no certificate-assignment or lien-certificate mechanic exists.

▸ For Former Owners — Under ROH § 8-5.9, the county finance director distributes any surplus after taxes, costs, and lienholders are satisfied; if entitlement is disputed, claimants may sue the finance director in the First Circuit Court (777 Punchbowl Street, Honolulu, HI 96813). The county Treasury Division (530 S. King St., Rm 115; (808) 768-3980; bfstreasmailbox@honolulu.gov) is the first contact. Unclaimed funds ultimately remit to the State HRS Ch. 523A program, searchable at unclaimedproperty.ehawaii.gov with no expiration.

Legal information, not legal advice. This page summarizes publicly available information about City and County of Honolulu tax and mortgage foreclosure procedures as of 2026-06-02. Laws, ordinances, and procedures change. Verify every cited primary source and consult a licensed Hawaii attorney before acting.