- 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.
- Who runs the Idaho tax deed auction?
- The board of county commissioners. State law requires them to conduct the auction no later than fourteen months from the issuance of the tax deed, so the date varies by county but the obligation does not.
- What is the minimum bid at an Idaho tax deed sale?
- The commissioners must set a minimum bid that covers all property taxes owing, interest and costs. They may reserve the right to reject any and all bids, and they have discretion to accept less than that total. The property is sold to the highest bidder.
- Where is an Idaho tax deed sale advertised?
- In a newspaper published in the county or generally circulated there, not less than ten calendar days before the auction. For tax-deeded property the notice must include the legal description, the street address, and the name of the taxpayer as it appears on the delinquent tax certificate.
- What happens to money above the taxes owed?
- It does not stay with the county. After the delinquent taxes, late charges, interest and costs are paid, including the cost of maintaining the property, the board apportions the remaining proceeds to the parties in interest.
- What penalties does an unpaid Idaho property tax bill carry?
- A late charge of 2 percent of the delinquency, plus interest at 1 percent per month calculated from January 1 following the year the tax lien attached. Interest is not charged on collection costs.
- What kind of title does an Idaho tax deed give?
- Idaho Code 63-1009 governs the effect of a tax deed as a conveyance, and 63-1007 makes the deed presumptive evidence of the regularity of all proceedings before it once the redemption window has closed. As with any tax sale, that is not the same as a warranted, insurable title on day one, so budget for a quiet-title action where you need marketable title.
Ready to act on these rules? Follow how to buy Idaho tax deeds for the registration, bidding, and post-sale sequence in order.
Verified Sep 7, 2026 against Idaho statutes.
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.