HB 1173 Hawaii House · 2025 Regular Session

RELATING TO TAX LIENS.

Summary

Requires the Department of Taxation to: (1) State the assessment date on certificates of tax lien; and (2) Issue certificates of discharge when the tax liability on which a lien is based has been satisfied or has become unenforceable by lapse of time. Effective 1/1/2027. (CD1)

Bill status signed all 5 stages cleared

Introduction

Jan 2025

Committee Review

Apr 2025

House Passage

Apr 2025

Senate Passage

Apr 2025

Signed into Law

May 2025

Introduced Jan 21, 2025 Signed May 19, 2025

Maddy AI version diff · 3 comparisons

What changed between versions

HB1173_HD1 → HB1173_SD1 · 4 edits

MODERATE

This bill updates Hawaii's tax lien procedures to align with federal standards by requiring tax certificates to include assessment dates and establishing clear rules for discharging liens when tax liabilities are satisfied or expire. The changes modernize how tax liens are recorded and released, protecting taxpayers from outdated liens while maintaining proper lien enforcement.

REQUIREMENT

Tax lien certificates must now include the taxpayer's last known address, the specific tax or taxes involved, and the date the liability was assessed.

Penalty and interest amounts are no longer required on tax lien certificates to protect the underlying lien value.

ENFORCEMENT

Updated discharge procedures to clarify when liens can be released, including cases where the lien has no value or the liability has become unenforceable under specific statutes.

TIMELINE

Maintains the 15-year statute of limitations for tax assessment collection actions, comparable to federal tax collection periods.

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Apr 30, 2025

Lower · Passed

Passed Final Reading as amended in CD 1 with none voting aye with reservations; Representative(s) Iwamoto voting no (1) and Representative(s) Cochran excused (1).

lower

Apr 30, 2025

Upper · Passed

Passed Final Reading, as amended (CD 1). Ayes, 25; Aye(s) with reservations: none . 0 No(es): none. 0 Excused: none.

upper

Apr 25, 2025

Introduced

48 Hrs. Notice (as amended CD 1) 04-30-25

upper

Apr 25, 2025

Upper · Passed

Reported from Conference Committee as amended CD 1 (Conf. Com. Rep. No. 246).

upper

Apr 25, 2025

Lower · Passed

Reported from Conference Committee (Conf Com. Rep. No. 246) as amended in (CD 1).

lower

Apr 23, 2025

Upper · Passed

The Conference committee recommends that the measure be PASSED, WITH AMENDMENTS. The votes of the Senate Conference Managers were as follows: 3 Aye(s): Senator(s) Kim, Moriwaki, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.

upper

Apr 23, 2025

Lower · Passed

The Conference Committee recommends that the measure be Passed, with Amendments. The votes were as follows: 3 Ayes: Representative(s) Yamashita, Takenouchi, Alcos; Ayes with reservations: none; 0 Noes: none; and 0 Excused: none.

lower

Apr 22, 2025

Lower · Passed

Bill scheduled for Conference Committee Meeting on Wednesday, 04-23-25 10:30AM in conference room 309.

lower

Apr 10, 2025

Amended

House disagrees with Senate amendment (s).

lower

Apr 8, 2025

Introduced

Returned from Senate (Sen. Com. No. 747) in amended form (SD 1).

lower

Apr 8, 2025

Upper · Passed

Passed Third Reading, as amended (SD 1). Ayes, 25; Aye(s) with reservations: none . Noes, 0 (none). Excused, 0 (none). Transmitted to House.

upper

Apr 1, 2025

Upper · Passed

The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 11 Aye(s): Senator(s) Dela Cruz, Moriwaki, Aquino, Elefante, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 2 Excused: Senator(s) DeCoite, Wakai.

upper

Mar 25, 2025

Upper · Passed

The committee(s) on WAM has scheduled a public hearing on 03-28-25 10:00AM; Conference Room 211 & Videoconference.

upper

Mar 6, 2025

Committee

Referred to WAM.

upper

Mar 6, 2025

Introduced

Received from House (Hse. Com. No. 344).

upper

Mar 4, 2025

Lower · Passed

Passed Third Reading with none voting aye with reservations; none voting no (0) and Representative(s) Pierick, Ward excused (2). Transmitted to Senate.

lower

Feb 19, 2025

Lower · Passed

The committee on FIN recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 12 Ayes: Representative(s) Yamashita, Takenouchi, Holt, Hussey, Kitagawa, Kusch, Lamosao, Lee, M., Miyake, Morikawa, Templo, Reyes Oda; Ayes with reservations: none; Noes: none; and 4 Excused: Representative(s) Grandinetti, Keohokapu-Lee Loy, Alcos, Ward.

lower

Jan 27, 2025

Committee

Referred to FIN, referral sheet 4

lower

Jan 23, 2025

Introduced

Introduced and Pass First Reading.

lower

Jan 21, 2025

Introduced

Pending introduction.

lower

1 primary · 0 co-sponsors