Hawaii: Paying Back Taxes on Inherited Land When You Are Not on the Deed — What Happens and What to Do | Hawaii Probate | FastCounsel
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Hawaii: Paying Back Taxes on Inherited Land When You Are Not on the Deed — What Happens and What to Do

FAQ — Paying Back Taxes on Inherited Land When You Are Not on the Deed

Short answer: Paying back property taxes on land titled in someone else’s name does not automatically make you the legal owner in Hawaii. Your payment may create a right to seek reimbursement or an equitable lien in some situations, but it will not transfer title. To obtain ownership you generally must be the named deed holder, receive a deed from the record owner or the estate representative, or acquire title through formal legal processes (e.g., probate transfer, purchase at a tax sale, or other court action). Always get legal advice before taking steps that affect title.

Detailed answer — how this typically works in Hawaii

Below is a general explanation using typical facts: imagine you are an heir who learned a relative’s parcel had unpaid county property taxes. You paid the back taxes to stop a tax sale or to protect the property. The parcel’s deed, however, still lists the decedent or another person as the legal owner.

1. Paying taxes does not automatically change title

Under Hawaii law, payment of property taxes is an obligation of the owner. Simply paying the taxes does not create or transfer fee title. Title to real property is controlled by deeds recorded in the Hawaii Bureau of Conveyances (or by land court records) and by estate/probate procedures — not by who pays taxes. For public records of who holds title, check the Bureau of Conveyances: https://cca.hawaii.gov/boc/.

2. What your tax payment may legally allow you to do

  • Reimbursement claim: If you paid taxes to protect the property, you may have a claim for reimbursement against the person who benefits from the payment (for example, other heirs or the record owner). You will need proof of payment (receipts, cancelled checks) and documentation of why you paid.
  • Equitable lien or constructive trust: In some circumstances a court may recognize an equitable lien or constructive trust in your favor if you paid taxes under an understanding that you would obtain ownership, or if it would be unjust to allow the record owner to keep the benefit without reimbursing you. Courts apply equitable remedies case-by-case.
  • Tax sale purchaser rights: If you paid to purchase the property at a county tax sale (instead of just paying delinquent taxes), you may acquire certain rights under county tax-sale rules. Counties conduct tax sales under their local procedures and you should consult the county tax office where the property is located for exact rules and timeframes.

3. Common outcomes you should expect

  • You remain not listed on the deed unless a deed or court order transfers title to you.
  • You may recover the amount you paid plus possible interest from the owner or estate if you can prove unjust enrichment or an agreement.
  • If the county already sold the property for taxes, the purchaser might obtain a tax title after the applicable statutory redemption period. Your payment to prevent sale may preserve the owner’s title but does not automatically vest title in you.

4. Practical steps to protect your rights after paying back taxes

  1. Keep all records. Save receipts, bank records, and any communication about why you paid the taxes.
  2. Notify the record owner and executor/administrator in writing. Explain the payment, request reimbursement, or request transfer of title if that was the expectation.
  3. Check public records. Confirm current ownership through the Hawaii Bureau of Conveyances (Bureau of Conveyances) or the Land Court records, if applicable.
  4. Consider filing a written agreement or lien. Before recording anything, talk to an attorney — improper filings can create problems. An attorney can advise whether an equitable lien or a memorandum of agreement makes sense and how to record it properly.
  5. If the owner refuses to cooperate, evaluate litigation options. Possible claims include reimbursement, unjust enrichment, or a quiet title action asking the court to resolve ownership or to declare an equitable interest. Litigation options and likelihoods depend on the specific facts.

5. If the property was inherited — special probate concerns

If the land is part of a decedent’s estate, title may pass through probate or by operation of law (e.g., beneficiary deed, trust, joint tenancy). Paying taxes does not substitute for proper estate transfer. Check with the probate court or the estate’s executor to learn how title will be transferred to heirs. Hawaii courts and probate information are available at the State Judiciary site: https://www.courts.state.hi.us/.

6. Tax-sale and county-specific procedures

Property tax collection and tax-sale rules are administered by the counties in Hawaii. If a county conducts a tax sale or issues a tax certificate, local rules determine redemption periods, purchaser rights, and how title ultimately vests. Contact the county tax office where the property is located for exact procedures.

For general access to Hawaii statutes and to research any statutory rules that might apply, see the Hawaii Revised Statutes: https://www.capitol.hawaii.gov/hrscurrent/.

Helpful Hints

  • Always get and keep a written receipt from the county when you pay property taxes.
  • Before paying large sums, ask the county tax office whether your payment will be applied as a tax payment only or whether you can purchase tax-sale interest/certificate that could give you priority rights.
  • Ask the record owner (or the estate representative) to execute a deed transferring title if your payment was part of a negotiated plan to obtain ownership. Don’t rely on oral promises.
  • Consider recording a written, signed agreement with the owner or heirs that documents any repayment or transfer terms; have an attorney draft or review it.
  • If you suspect a probate is needed, contact the Hawaii State Judiciary probate information center or consult an estate attorney to start proper proceedings.
  • If you face a county tax sale, act quickly — redemption periods can be short and rules vary by county.
  • Consult a Hawaii-licensed real estate or probate attorney before filing documents that affect title or before initiating a lawsuit.

When to consult an attorney

Get legal advice if (a) you paid significant sums and want ownership or reimbursement, (b) the record owner disputes your claim, (c) a tax sale is pending, or (d) the estate is in probate and title remains unsettled. An attorney can evaluate your facts, advise whether an equitable lien or other remedy exists, prepare agreements or documents to protect you, and, if necessary, represent you in court.

Disclaimer: This article explains general principles under Hawaii law and is intended for informational purposes only. It does not constitute legal advice. Every situation is different. Consult a licensed attorney in Hawaii to obtain advice about your specific circumstances.

The information on this site is for general informational purposes only, may be outdated, and is not legal advice; do not rely on it without consulting your own attorney.