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Tax Sale Atlas

Boise County, ID tax sales

Tax Sale Atlas maps the Boise County, ID tax sale, one of 2,650 counties in 32 states. Idaho sells the deed itself, so no statutory investor interest rate applies. Sale office, calendar and list locations read from the county’s own official pages on Sep 7, 2026.

How tax deed sales work in Boise County, seat of Idaho City: sale calendar, auction platform, over-the-counter lists, and the offices that run each sale.

New to tax sales? Read how Idaho tax sales work or look terms up in the glossary.

Announcements
The county does publish a tax deed property list online.
Format
In person
County office
208-392-4441
Every displayed fact carries a source badge. Verified Sep 7, 2026 against official county and state pages.How we verify
On this page
Look up a sale detail

Boise County Board of Commissioners. In person. annual

Record quality: high. Last verified: 2026-09-07.

Notice of Tax-Defaulted Property Sale September 23 2026, Boise County Board of Commissioners (source accessed 2026-09-07)

Recorded reference information. Verify current sale conditions with the county. Read the full sale details.

Link to this detail

How Boise County sells delinquent taxes

No tax lien certificate sale

Idaho sells no tax lien certificate to investors. Under Idaho Code 63-1001 a delinquency has the force and effect of a sale to the county tax collector as grantee in trust for the county, so the county is the only party that ever holds the delinquency.

Tax deed sale

In person
Run by
Boise County Board of Commissioners
Frequency
annual
Sale list
2026 Tax Deed Sale Ad List (PDF)
When it runs
The Board of Commissioners sets each tax deed sale by its own motion, so the date moves from year to year rather than falling on a fixed statutory day. The 2026 notice reads: "Sale will be held on the steps of the Boise County Courthouse at 419 Main St, Idaho City, Idaho on Wednesday September 23, 2026 at 2:00 PM MDT." The Board set that date at its August 18, 2026 meeting, roughly five weeks of lead time to plan around.
Registration and deposit

Bidding is in person on the courthouse steps and the county publishes no advance registration step and no online bidder account. The notice tells bidders to "bring a letter of guarantee of funds from your financial institution." The winning bid is payable to Boise County in cash or cashier's check by 5:00 PM MDT on the day of the sale. Call the Treasurer at 208-392-4441 before the sale to confirm what to bring.

Sale format and venue
Idaho counties sell no tax lien certificates. Boise County takes a tax deed to the parcel itself once the delinquency runs, then the Board of Commissioners resells it at public auction under Idaho Code 31-808. Bidding opens at a minimum bid covering back taxes, late charges, interest and estimated fees, and the parcel goes to the highest bidder above that figure. The sale is conducted in person on the courthouse steps at 419 Main Street in Idaho City, the county uses no online auction platform, and there is no absentee or proxy bidding. The 2026 sale covers five tax-defaulted parcels, all around Pioneerville, with minimum bids from $1,164.16 to $12,824.32. In-person auction on the Boise County Courthouse steps
Source: Notice of Tax-Defaulted Property Sale September 23 2026, Boise County Board of Commissioners· Verified Sep 7, 2026

Boise County tax sale list and auction calendar

For Boise County tax sale 2026 searches, use the county-run sources below rather than a copied parcel list, and confirm the parcel, registration cutoff, deposit, and payment deadline against the county before you bid. If the parcels on this list are vacant land rather than houses, what buying land at a tax sale hands you is the place to start.

  1. Get the advertised list

    Use 2026 Tax Deed Sale Ad List (PDF) for the current advertised parcels, then recheck it before the auction.

  2. Register to bid

    Ask the county office how and when to register; many counties close registration days or weeks before the sale.

  3. Sale day

    The sale is live and in person; there is no online bidding platform. Confirm the venue and hour with the county office before you go.

  4. Confirm with the office

    If the list, platform, and notice disagree, use Boise County Board of Commissioners as the source to confirm which parcels are actually offered.

Before you bid in Boise County

  1. Start with the live sale list

    Pull the current advertised parcels from 2026 Tax Deed Sale Ad List (PDF). Lists can change before the sale, so recheck the county source before you price a parcel.

  2. Confirm registration and deposit

    Bidding is in person on the courthouse steps and the county publishes no advance registration step and no online bidder account. The notice tells bidders to "bring a letter of guarantee of funds from your financial institution." The winning bid is payable to Boise County in cash or cashier's check by 5:00 PM MDT on the day of the sale. Call the Treasurer at 208-392-4441 before the sale to confirm what to bring.

  3. Check the state rules that change the bid

    Read the Idaho due-diligence checklist before bidding. Redemption, liens that survive a tax deed, title cleanup, and payment deadlines can change what a parcel is worth. Which liens survive is state law, so read what survives a tax deed in Idaho before you price the title work.

  4. Set a walk-away number

    Work out what the parcel is actually worth with the rural land value estimator, then turn it into a ceiling with the tax deed max-bid calculator.

Use the arrow keys to switch between these sections.

County offices

Tax sale office

Boise County Treasurer and Ex Officio Tax Collector

208-392-4441

Miner's Exchange Building, 420 Main Street, Idaho City, ID 83631 (mailing: P.O. Box 1300, Idaho City, ID 83631)

Official website

County notes

  • The county does publish a tax deed property list online. The sale ad list PDF names each parcel with its legal description, year-by-year tax detail, minimum bid, and an approximate address with GPS coordinates, and a companion parcel map PDF sits beside it on the Treasurer's page.
  • The Treasurer's page describes the post-deed window as "Owners will then have 14 months to pay all delinquent taxes plus the estimated current year's taxes to redeem the property." Idaho Code 63-1007(1) ends that right as soon as the commissioners enter into a contract of sale, so a winning bidder at the Boise County auction takes the parcel with the former owner's redemption already extinguished. Confirm the standing of any parcel with the Treasurer before you bid.
  • The county posts the clock for the next cycle: owners of 2023 delinquencies get a letter in August 2026 giving them until January 31, 2027 to pay, title search and litigation guarantee costs are added after that date, parcels still unpaid on July 27, 2027 go to tax deed, and the page states "Unpaid parcels will be sold at public auction around September 28, 2028." Treat that 2028 date as the county's own projection and watch the commissioners' minutes for the motion that fixes it.
  • The Treasurer's office posts that it holds no excess funds, so there is no surplus or overage to claim from past Boise County tax deed sales.
  • The Board of Commissioners meets every Tuesday at 9:00 a.m. and posts its agendas and signed minutes, which is where a sale date is fixed before it reaches the Treasurer's page.

Idaho rules

Redemption
The window belongs to the county's holding period, not to the auction. 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.
Deed deposit
No 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. Payment terms are set by each county's own terms of sale, so confirm them before you bid.
Governing statute
Idaho Code title 63, chapter 10

A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.

See the full Idahorules and every county →

Frequently asked questions

Does Boise County, Idaho sell tax liens or tax deeds?

Tax deeds. Idaho sells no tax lien certificates to investors; the Board of County Commissioners sells the property itself at a public tax sale.

How often does Boise County hold tax deed sales?

Boise County holds its tax deed sale once a year. Each sale is scheduled and advertised in advance, so check the county's tax deed calendar for the next posted date.

I own a property in this sale. Can I stop it?

Often yes, by paying the overdue taxes, interest, and costs before the deadline. Idaho's redemption rule: None for the buyer. The former owner's right to redeem ends when the county commissioners enter into a contract of sale or transfer the property by county deed, and expires in any case fourteen months after the tax deed was issued to the county. Call the Boise County Board of Commissioners as early as possible for your exact payoff and options; deadlines are strict. Free help: lawhelp.org lists legal aid programs, and consumerfinance.gov lists HUD-approved housing counselors.

Where can I find the Boise County tax sale list?

Boise County posts its tax sale list at boisecounty.us. Lists go up ahead of each sale and keep changing until the sale date, so confirm every parcel against the county's legal advertisement before you bid.

Verified Sep 7, 2026 against official county and state sources.

Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.

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Compare sale calendars, platforms, and rules across the state, or read the guides before you bid.

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