State laws / Idaho
Idaho tax sales: liens, deeds, rates & redemption
Quick answerIdaho sells tax deeds for unpaid property taxes. 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. Sales: 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 Governing law: Idaho Code §§ 63-1003 to 63-1013 (§§ 63-1005, 63-1006, 63-1007, 63-1009) and § 31-808 (county sale of tax-deeded property).
Where to bid: Mixed: in-person courthouse auctions in many countiesPublic Surplus (e.g. Bonner County)Bid4Assets (e.g. Ada County)
| What is sold | Tax deeds |
|---|---|
| Interest / penalty | n/a |
| Redemption period | 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. |
| When sales happen | 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 |
| Governing law | Idaho Code §§ 63-1003 to 63-1013 (§§ 63-1005, 63-1006, 63-1007, 63-1009) and § 31-808 (county sale of tax-deeded property) |
| Investor notes | 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. |
Sources
- https://www.nolo.com/legal-encyclopedia/what-happens-if-i-don-t-pay-property-taxes-in-idaho.html
- https://elmorecounty.org/treasurer-tax-collector/tax-deed-sales/
- https://legislature.idaho.gov/statutesrules/idstat/title31/t31ch8/sect31-808/
- https://www.bonnercountyid.gov/departments/Treasurer/FAQTaxDeeding
- http://shoshonecounty.id.gov/tax-deed-auction/
Law verified 2026-10-30 against the sources above. Confirm current details with the county tax collector / clerk before bidding — counties can change dates and procedures.