The short answer
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.
How the clock works
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.
Who can redeem
Only the record owner or owners, or a party in interest, and only while the county still holds the property unsold.
How your interest accrues
Not applicable to investors. The 2 percent late charge and 1 percent monthly interest under 63-201 and 63-1001 accrue to the county, not to a private certificate holder.
What happens when it ends
A delinquency that has run three years from the date of delinquency without being redeemed. Before the deed can issue, the tax collector must serve a notice of pending issue of tax deed on the record owner and parties in interest of record by certified mail, no more than five months and no less than two months before the date set for the deed, publishing a summary if that notice comes back undelivered, and must record an affidavit of compliance.
A redeemed certificate, plus your accrued interest, is what makes the wait profitable; see how redemption periods work across states. An unredeemed certificate is instead your path to the property through a tax deed sale, which still does not convey marketable title on its own, so budget for a quiet title action.
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.