HI HB1173

Requires the Department of Taxation to include the assessment date on certificates of tax lien when recording or filing them.

Mandates the Department of Taxation to issue certificates of discharge for tax liabilities that have been satisfied or become unenforceable under specified statutes of limitation (sections 235-111, 237-40, 237D-9, 238-7, 243-14, 247-6.5, or 251-8).

Establishes procedures comparable to the federal tax system to protect taxpayers from being harmed by previously recorded tax liens that can no longer be enforced due to expiration of the fifteen-year collection period.

Certificates of discharge shall be conclusive evidence that the lien has been discharged.

Effective January 1, 2027.