Lewis County, ID tax sales

County offices

County notes

• •The county keeps one page for this, the Treasurer's Tax Deed Property Sale page, and it is where a sale is announced. Its whole content today is the sentence "No Tax Deed Sales scheduled at this time.", so that page changing is the signal a bidder is waiting for.
• •The board's most recent recorded tax deed auction awarded four parcels at its May 15, 2023 meeting, at prices from $4,000 to $71,000. That is the pace to expect in a county this small: a sale is called when enough tax-deeded parcels accumulate, not on a yearly calendar.
• •The Treasurer and Tax Collector is Sandi Herker Berry, in Room 4 of the Lewis County Courthouse at 510 Oak Street, Nezperce. The office runs 9:00 a.m. to 5:00 p.m. Monday through Friday and closes for lunch from noon to 1:00 p.m. Call (208) 937-2341 to ask which parcels have entered the pending issue, or tax deed, process.
• •The Board of County Commissioners is the body that sets and holds the sale, and it meets at the courthouse in Nezperce. Its agendas and minutes are posted on the county site, and an agenda item is the earliest public sign that a sale is being set. The Auditor's office takes meeting questions at (208) 937-2661.
• •Property tax notices go out in November and are due in full by December 20, or in halves due December 20 and June 20. A missed first half draws a 2 percent late charge and then 1 percent per month interest from January 1. Three years of delinquency is what moves a parcel toward a county tax deed and, eventually, the auction pool.
• •Lewis County is a small farming county in north central Idaho, with the county seat and courthouse in Nezperce. Neither the Treasurer's pages nor the commissioners' pages carry a standing sale calendar, so the Tax Deed Property Sale page plus a phone call to the Treasurer is the reliable way to catch a sale.

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.Idaho Code 63-1007 - Redemption, expiration of rightIdaho Code 63-1007Verified Sep 7, 2026

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.Idaho Code 31-808 - Sale of county property, including property acquired through tax deedIdaho Code 31-808Verified Sep 7, 2026

Governing statute

Idaho Code title 63, chapter 10Idaho Code 63-1005 - Pending issue of tax deedIdaho Code 63-1005Verified Sep 7, 2026

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.

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