Nez Perce County, ID tax sales

County offices

County notes

• •Redemption is already gone when you buy. The county's tax deed FAQ states that property taken through the tax deed process "may be redeemed by the owners or legal parties in interest within one (1) year of the tax deed issuance, or until the property is sold by the commissioners, whichever comes first." A winning bidder at the Nez Perce County auction therefore takes the parcel with the former owner's redemption right extinguished.
• •One title caveat the county states in the same answer: "After the sale, there is a one (1) year period in which the property may be redeemed if the tax deed process is proven to be irregular." Price that risk in and get a title review before you bid.
• •Costs that build the minimum bid: the Treasurer attaches a pending issue fee of $400.00 to each parcel entering the tax deed process, and interest on delinquent taxes accrues at 1% per month. Both roll into the delinquent total the commissioners' opening price is set to cover.
• •Some parcels never reach the auction. Under Idaho Code 31-808B the board may declare odd lot parcels excess to county needs and sell them to adjacent property owners at fair market value estimated by a licensed Idaho appraiser, and only if the adjoining owners decline within thirty days may the county sell to any other interested party for not less than fair market value. The county notes these sales happen outside the regularly scheduled public auction and must go through published public hearings.
• •The Board of Commissioners meets for an agenda meeting every Monday at 1:30 PM in the Confluence Room on the 1st Floor of the courthouse at 1230 Main Street, Lewiston. That agenda is where a sale resolution and auction date surface before the newspaper notice runs. Commissioners' office: 3rd Floor of the courthouse, 208-799-3090.
• •Timeline to watch if you are tracking parcels early: the Treasurer begins identifying three-year delinquencies in January and notifies the owner and all parties in interest, the tax deed hearing is held in either January or February of the following year, and the pending tax deed names, addresses and property descriptions are published in the Lewiston Morning Tribune at least once a week for four consecutive weeks before the deed issues.

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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