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Idaho Tax Deed Sales and Auctions

Idaho sells the deed itself, so no statutory investor interest rate applies under Idaho Code title 63, chapter 10. Tax Sale Atlas holds the sale calendar, auction platform and list locations for all 44 Idaho counties, each read from the county’s own official pages and checked against the statute on Sep 7, 2026.

Idaho is a tax deed state, and the county takes the property before any investor sees it. Read more…

There is no tax lien certificate: a delinquency has the force of a sale to the county tax collector as grantee in trust for the county. Three years after the delinquency, if it is still unpaid, the tax collector must issue a tax deed to the county itself. What an investor bids on is the county reselling that land, and state law makes the sale mandatory rather than optional. The board of county commissioners must hold a public auction within fourteen months of the tax deed, advertise it in a newspaper at least ten days beforehand, and sell to the highest bidder over a minimum bid set to cover the taxes, interest and costs. The buyer takes no redemption risk: the former owner's right to redeem ends the moment the commissioners enter into a contract of sale. Anything the sale raises above the taxes and costs is apportioned to the parties in interest rather than kept by the county.

Rules verified Sep 7, 2026 against Idaho Statutes.

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Sale type: Tax deed
Redemption: None after the sale
Auction method: premium bid
Over-the-counter: Available

Every displayed fact carries a source badge. Verified Sep 7, 2026 against official county and state pages.How we verify

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Tax deed sales

The deed process can lead to property ownership. Confirm the steps below, the interest conveyed, and the title and possession requirements for the parcel. If the parcels you are bidding on are vacant land rather than houses, see what buying land at a tax sale hands you.

Auction method: premium bid

Runs afterA delinquency that has run three years from the date of delinquency without being redeemed. More…

Before the deed can issue, the tax collector must serve a notice of pending issue of tax deed on the record owner and parties in interest of record by certified mail, no more than five months and no less than two months before the date set for the deed, publishing a summary if that notice comes back undelivered, and must record an affidavit of compliance.

Run by

Board of County Commissioners. The county tax collector issues and records the tax deed to the county after a hearing before the commissioners, and the commissioners then conduct the auction that sells the property on.

DepositNo statutory deposit. The commissioners set a minimum bid covering all property taxes owing, interest and costs, and the parcel goes to the highest bidder over it. More…

Payment terms are set by each county's own terms of sale, so confirm them before you bid.

Confirm marketability and insurance requirements with a title professional. Budget any title-clearing work and delays before relying on a resale. See the due diligence guide, or check what survives a tax deed in Idaho.

Redemption, delinquency, and over-the-counter at a glance

Redemption

How longThe window belongs to the county's holding period, not to the auction. More…

After the tax deed issues to the county, the record owner or a party in interest may redeem by paying the delinquency with late charges, accrued interest and costs including title search and professional fees, plus the taxes that accrued after the deed. That right runs only up to the moment the commissioners enter into a contract of sale or the property is transferred by county deed. Fourteen months after issuance it expires regardless. Since 31-808 requires the auction within those same fourteen months, a buyer at the county auction takes the property with the redemption already extinguished, and the tax deed is presumptive evidence of the regularity of everything before it.

Delinquency

How it startsProperty taxes are due in full on or before December 20 of the year they are levied, or in two halves, the first by December 20 and the second by a grace period ending June 20, and the second half is not treated as current while the first is delinquent. More…

An unpaid half draws a late charge of 2 percent of the delinquency and interest of 1 percent per month calculated from January 1 following the year the tax lien attached. Interest is not charged on collection costs.

Over-the-counter

How to buyIdaho Code 31-808 sets out a procedure after an attempted auction, so parcels that draw no acceptable bid stay in county hands and can be offered again. More…

Availability and method are set by each board of county commissioners rather than statewide, so check the county before assuming a list exists.

Every state has its own name for what goes unsold, so check what Idaho calls its leftover tax-sale inventory.

Governing statutes

Idaho Code title 63, chapter 10 Idaho Code 63-1005 Idaho Code 63-1006 Idaho Code 63-1007 Idaho Code 31-808 Idaho Code 63-903 Idaho Code 63-1001

All 44 Idaho counties

Sales are organized by county. Search your city or county and compare the available sale details. Where deed-sale formats are listed, filter for online or in-person sales. Certificate platforms appear where that sale type is available.

Frequently asked questions

Does Idaho sell tax liens or tax deeds?

Tax deeds, and the county is always the first taker. No tax lien certificate is sold to investors. A delinquency has the force of a sale to the county tax collector in trust for the county, and after three years the collector must issue a tax deed to the county itself. Investors buy that land afterwards, at the county's own auction.

How long does it take before an Idaho property reaches a tax sale?

Three years from the date of delinquency before the tax deed can issue to the county, then up to fourteen more months before the county must auction it. The tax collector also has to serve notice of the pending deed by certified mail between two and five months ahead, and record an affidavit of compliance.

Is there a redemption period after an Idaho tax deed auction?

Not for the buyer. The former owner's right to redeem ends the moment the county commissioners enter into a contract of sale or transfer the property by county deed. The fourteen-month figure in the statute measures the county's holding window from the tax deed, not a wait the purchaser sits through.

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