Blog / State spotlights

Idaho tax sales: the season preview

What's actually for sale

Idaho sells tax deeds. Idaho sells no lien certificates: the county deeds the property to itself first, so the investor's counterparty and timeline are the board of commissioners, not a certificate sale. Delinquent interest is 1% per month to the county; excess sale proceeds are apportioned to parties in interest and then the former owner under §31-808.

The rate that decides your return

n/a

The clock you're investing against

Sale schedule: Tax deed hearings typically in May; county commissioners must auction tax-deeded property no later than 14 months after the deed (§31-808) — county auctions commonly in summer/fall and vary by county

Redemption: County takes a tax deed after taxes are 3 years delinquent (Idaho Code §63-1005, hearing §63-1006). The record owner / party in interest may then redeem for up to 14 months after the tax deed issues, or until the county enters a contract of sale / transfers the property, whichever is earlier (§63-1007). No redemption against a buyer after the county auction sale.

Where the sales happen

Mixed: in-person courthouse auctions in many counties, Public Surplus (e.g. Bonner County), Bid4Assets (e.g. Ada County). Lists post on the county's schedule, change as owners redeem, and registration typically closes before sale day — the investors who see the list first set the market.

Deep dives: Idaho laws · Idaho investing guide · Idaho sale calendar. Law verified 2026-10-30.