Shoshone County, ID tax sales

County offices

County notes

• •Two offices matter here. The Treasurer and Ex-Officio Tax Collector, Karey Eddy, handles delinquent taxes, payoff quotes and the tax deed process at 700 Bank Street, Suite 110, Wallace, ID 83873, phone (208) 752-1261, open Monday through Friday 9:00 a.m. to 5:00 p.m. The Board of County Commissioners, at Suite 120 in the same building, phone (208) 752-3331, sets the minimum bids and conducts the auction itself.
• •Delinquency runs on a fixed clock worth pricing in. Taxes are due December 20 and June 20; a 2% late charge applies to payments made December 21 through December 31, and from January 1 interest accrues at 1% per month on the delinquent tax and late charge. Three years of delinquency leads to a tax deed to the county, and the commissioners must auction that parcel within fourteen months of the deed.
• •Parcels that draw no bid at the auction do not disappear. The commissioners may sell surplus property by public or private sale without further notice, and the county keeps a Surplus Property list and a Surplus Property Bid Form on the tax deed auction page. Submit a written bid with the item number, parcel number and your contact details; the Board can accept or reject any written offer.
• •If a parcel sells for more than the minimum bid, the surplus becomes excess proceeds under Idaho Code 31-808(2)(b), payable first to parties in interest and then to the owner of record after legal counsel reviews the claims. The county posts an excess proceeds claim form and spreadsheet alongside the auction materials.
• •Research is entirely on the buyer. The county sells as is and makes no representation about title, location, condition, accessibility or usability, and the 2026 list includes surface-only tracts in a mining district where mineral rights are severed. Check the legal description, access and any severed rights before you bid.

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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