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Tax Sale Atlas

Lemhi County, ID tax sales

Tax Sale Atlas maps the Lemhi 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 Lemhi County, seat of Salmon: 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.

Next sale
Early October, online over three days.
Format
County site
Registration
Bidding is online only.
County office
(208) 742-1694
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

Lemhi County Board of Commissioners. Public Surplus. annual

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

October 2026 Tax Deed Sale Notice, Parcel List and Bidder FAQ, Lemhi 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 Lemhi 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

Public Surplus
Run by
Lemhi County Board of Commissioners
Frequency
annual
Typical timing
Early October, online over three days.
Registration
Bidding is online only.
Sale list
October 2026 tax deed sale notice, parcel list and bidder FAQ
When it runs
Early October, online over three days. The 2026 notice reads: "NOTICE IS HEREBY GIVEN that the Board of Lemhi County Commissioners will on the 1st day of October, 2026 open bidding for the below described properties at www.publicsurplus.com, at the hour of 8:00 am and will end October 3, 2026 at 9:00 pm, offer for sale at public auction as provided by Section 31-808, Idaho Code, and sell to the highest bidder." The county's bidder FAQ gives a later close for the same sale, "STARTS: October 1st, 8:00 am ENDS October 3RD, 11:59 pm," so confirm the closing hour on the Public Surplus listing before the final day. Parcels post for preview at the beginning of September. The county states it intends to keep these dates consistent but reserves the right to change them.
Registration and deposit

Bidding is online only. Register as a buyer at publicsurplus.com, then wire a $500 deposit to Public Surplus and its payment processor PayMac at least 48 business hours before bidding opens on October 1. The deposit must be received first or the account will not be allowed to bid, so start the wire early. Public Surplus adds an 8% buyer premium with a $1 minimum per auction on top of the final sale price. Payment is due within 5 days of the close of the auction and is processed by PayMac. All sales are final and there are no refunds.

Sale format and venue
Lemhi County sells only land it already holds by tax deed, so there are no tax lien certificates and no interest rate to bid. The Board of Commissioners sets a minimum bid on each parcel to cover taxes, interest and costs, and sells to the highest bidder above it. Every Public Surplus listing includes the litigation guarantee report the county used to complete the tax deeding, provided as a courtesy only; it was prepared for the county's use and is not a complete or current title search, so bidders carry their own lien, access and title research. The October 2026 sale offered eight unimproved parcels, mostly subdivision lots and townsite lots in the Williams Lake, Ramshorn Estates, Salmon River Meadows, Salmon River Country Estates and Leadore areas, with market values from about $2,100 to $9,758. Under Idaho Code 63-1009 the sale vests absolute title in the buyer, free of encumbrances except mortgages of record whose holders were not noticed under 63-1005, property taxes attaching after assessment, and special assessments. The county guarantees no legal access and no building or septic permits, title insurance may or may not be available, and a quiet title action may be needed to satisfy a title company. An owner's right to redeem ends the moment the commissioners enter into a contract of sale, so a winning bidder takes the parcel with no redemption period left to run. Parcels are sold as-is and where-is, and the Board reserves the right to reject any and all bids.
Register on Public Surplus

Lemhi County tax sale list and auction calendar

For Lemhi 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 October 2026 tax deed sale notice, parcel list and bidder FAQ for the current advertised parcels, then recheck it before the auction.
  2. Register to bid

    Bidding is online only. Full requirements are in the sale card above.
  3. Sale day

    Early October, online over three days. Bidding runs on County site; check posted sale dates, registration status, and bidding windows there.
  4. Confirm with the office

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

Before you bid in Lemhi County

  1. Start with the live sale list

    Pull the current advertised parcels from October 2026 tax deed sale notice, parcel list and bidder FAQ. Lists can change before the sale, so recheck the county source before you price a parcel.
  2. Confirm registration and deposit

    Bidding is online only. Register as a buyer at publicsurplus.com, then wire a $500 deposit to Public Surplus and its payment processor PayMac at least 48 business hours before bidding opens on October 1. The deposit must be received first or the account will not be allowed to bid, so start the wire early. Public Surplus adds an 8% buyer premium with a $1 minimum per auction on top of the final sale price. Payment is due within 5 days of the close of the auction and is processed by PayMac. All sales are final and there are no refunds.

  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.

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County offices

Tax sale office

Lemhi County Treasurer and Tax Collector

(208) 742-1694

206 Courthouse Dr. #2, Salmon, ID 83467

Official website

County notes

  • The sale runs on Public Surplus under the seller name Lemhi County - Tax Deed Auction, and questions about the auction mechanics go to Public Surplus at [email protected] or its live chat rather than to the county.
  • The Treasurer presents to the commissioners on the second Monday in May the properties the county will take by tax deed, and the deeds are recorded that day, so the pool of parcels for the fall auction is fixed in May.
  • The Treasurer and Tax Collector can produce a list of properties with delinquent taxes, but a records release waiver must be signed first, a fee may apply, and you must name the tax year and the report you want so staff can run it.
  • The Clerk's office prepares and mails a recorded Deed of County Property within thirty days of the sale, made out to the registered bidder. To take title in a different name, contact the Clerk at (208) 742-1665 or [email protected].
  • Delinquent taxes, late charges, interest and costs come out of the sale proceeds. The Clerk notifies parties in interest of any excess proceeds within thirty days, claimants have sixty days to file with proof of interest such as a recorded lien or proof of heirship, claims are paid in lien priority, and unclaimed funds go to the Idaho Unclaimed Property Division.
  • The Board of Commissioners meets the second and fourth Monday of each month at 200 Fulton Street, Room 101 in Salmon, with agendas and minutes posted to the county Agenda Center; the Board's line is (208) 742-1665.
  • The Treasurer's department page carries no auction information. Watch the county home page news announcements and the Document Center for the sale notice, which is where the parcel list and terms are published.

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 Lemhi 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 Lemhi County hold tax deed sales?

Lemhi County holds its tax deed sale once a year. Early October, online over three days. 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 Lemhi 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 Lemhi County tax sale list?

Lemhi County posts its tax sale list at lemhicountyidaho.org. 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.

Call Lemhi County Treasurer and Tax Collector