Surplus money is disposed of in accordance with state and county laws. (MCC §3.48.285).
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A Tax Sale is a public auction of tax deeds and/or tax liens used to recover delinquent real property taxes. Maui County is authorized to tax, to collect on delinquent taxes and to conduct Tax Sales pursuant to Chapter 3.48 of the Maui County Code (“MCC”).
Date, time and location are made public at least 4 weeks prior to the Tax Sale. Tax Sale notices will be posted at the following locations:
In addition, Maui County Tax Sales are advertised in the Honolulu Star-Advertiser and The Maui News at least once a week for at least four successive weeks immediately prior to the Tax Sale. Maui County Tax Sales will be advertised in the Molokai Dispatch once within the four weeks prior to the Tax Sale. You may also find the “Notice of Proposed Sale of Real Property for Failure to Pay Real Property Taxes Due Thereon” on the County of Maui website at: 2019 Tax Sale List. For general information regarding parcels in Maui County refer to: www.mauipropertytax.com.
Only active bidders must register and have funds verified in order to actively participate in the tax sale auction. You do not need to register to attend and observe the tax sale.
The County of Maui will only accept cashier's check drawn on a U.S. bank. No cash, money order, business or personal check, credit or debit card payments will be accepted. We recommend that you bring a cashier's check payable to yourself for the maximum amount you intend to bid. If you are a successful bidder, you can endorse your cashier's check to the "County of Maui Director of Finance". Any overage will be returned to you in the form of a County of Maui credit memo. Credit memos will be converted to County of Maui checks after the auction date. Credit memos can be used to purchase additional parcels.
Bureau of Conveyances
Delinquent taxpayers (i.e. former property owners) may redeem the property sold by payment to the purchaser at the Tax Sale, within one (1) year of the date of the Tax Sale, or if the tax deed is not recorded within sixty (60) days after the Tax Sale, then within one (1) year from the date of recordation. To redeem the property the delinquent taxpayer must pay to the purchaser the amount paid by the purchaser, together with all costs and expenses which the purchaser was required to pay, including interest at the rate of twelve percent (12%) a year. In a case of redemption more than one (1) year after the date of Tax Sale by reason of extension of the redemption period on account of late recording of the tax deed, interest shall not be added for the extended redemption period. The delinquent taxpayer must make arrangements for the redemption of the property directly with the purchaser. The County is not involved in the redemption process. (MCC §3.48.270)
Deliquent Tax Accounts web page