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Tax Sale Atlas

Lincoln County, ID tax sales

Tax Sale Atlas maps the Lincoln 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 state rules plus what the county publishes on Sep 7, 2026.

How tax deed sales work in Lincoln County, seat of Shoshone: 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
Lincoln County runs no tax deed auction on a fixed calendar.
Format
In person
County office
208-886-7681
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

Lincoln County Board of Commissioners. In person. annual

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

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 Lincoln 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
Lincoln County Board of Commissioners
Frequency
annual
Typical timing
Lincoln County runs no tax deed auction on a fixed calendar.
When it runs
Lincoln County runs no tax deed auction on a fixed calendar. The Board of Commissioners schedules a sale only when the county is holding tax deeded parcels, and Idaho Code 31-808 requires that auction within fourteen months of the tax deed, advertised in a newspaper at least ten calendar days before it. Sale preparation surfaces on the board's own agendas in late summer: the commissioners took up a tax deed public auction bid sheet at their August 24, 2026 meeting. No date for the next sale has been published, so watch the commissioners' agendas at lincolncountyid.gov and the legal notices in the local paper.
Registration and deposit

There is no bidder registration form, deposit schedule or terms of sale document published by the county. Bidding is done in person before the Board of Commissioners at the courthouse in Shoshone, and the board sets a minimum bid for each parcel covering the delinquent taxes, interest and costs. Call the Treasurer's office at 208-886-7681 before a sale to confirm the minimum bid and the payment the county will accept.

Sale format and venue
Idaho sells no tax lien certificates, so there is nothing to buy in Lincoln County between the delinquency and the auction. The Treasurer carries a delinquency to a tax deed hearing before the commissioners, absolute title passes to Lincoln County itself, and what an investor bids on is the county reselling that land at public auction under Idaho Code 31-808. The owner's right to redeem ends when the commissioners enter into a contract of sale, so a winning bidder is not waiting out a redemption period. The county publishes no tax deed property list online: the Treasurer's Tax Deed Publications page carries the delinquency notices that come before a deed, not the auction list, and parcels headed to a sale are advertised only in the county's newspaper legal notices. There is no online auction platform. Bids are taken live at the Lincoln County Courthouse, 111 West B Street, Shoshone.
Source: Board of Commissioners· Verified Sep 7, 2026

Lincoln County tax sale list and auction calendar

For Lincoln 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

    Lincoln County publishes no tax sale list online. The Lincoln County Board of Commissioners advertises the parcels ahead of the sale rather than posting them, so the list reaches bidders through the county legal newspaper and the office itself. Call 208-886-7681 to ask for the current advertisement.

  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

    Lincoln County runs no tax deed auction on a fixed calendar. 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 Lincoln County Board of Commissioners as the source to confirm which parcels are actually offered.

Before you bid in Lincoln County

  1. Start with the live sale list

    There is no online list to price against. Lincoln County advertises the parcels before the sale rather than posting them, so get the advertisement from the office on 208-886-7681 and price from the parcel numbers it carries.

  2. Confirm registration and deposit

    There is no bidder registration form, deposit schedule or terms of sale document published by the county. Bidding is done in person before the Board of Commissioners at the courthouse in Shoshone, and the board sets a minimum bid for each parcel covering the delinquent taxes, interest and costs. Call the Treasurer's office at 208-886-7681 before a sale to confirm the minimum bid and the payment the county will accept.

  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

Lincoln County Treasurer and Ex-Officio Tax Collector

208-886-7681

111 West B Street, Suite T, Shoshone, ID 83352

Official website

County notes

  • Sales here are small. The April 2025 tax deed notice named six delinquent parcels headed to a hearing, and a Lincoln County live tax deed sale has been advertised with a single deed on offer, so expect a short parcel run rather than an annual catalog.
  • The Treasurer's tax deed notice directs every question about a parcel to the Treasurer at the Lincoln County Courthouse, 111 West B Street, Shoshone, or 208-886-7681, no later than five working days before the hearing date.
  • Commissioner meetings run the first four Mondays of each month in the Commissioners' Meeting Room at 111 West B Street, Shoshone, and are where a tax deed sale gets scheduled. Meeting minutes are not posted online; request them from the Clerk's office at 208-886-7641 or [email protected].
  • The Treasurer's office fax is 208-886-2707, and property tax payments are taken online through the county's payment portal linked from the Treasurer 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 Lincoln 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 Lincoln County hold tax deed sales?

Lincoln County holds its tax deed sale once a year. Lincoln County runs no tax deed auction on a fixed calendar. 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 Lincoln 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.

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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