When the sale is held
Not applicable. There is no certificate sale. The delinquency simply runs, and after three years the tax collector must issue a tax deed to the county.
When taxes go delinquent
Property taxes are due in full on or before December 20 of the year they are levied, or in two halves, the first by December 20 and the second by a grace period ending June 20, and the second half is not treated as current while the first is delinquent. An unpaid half draws a late charge of 2 percent of the delinquency and interest of 1 percent per month calculated from January 1 following the year the tax lien attached. Interest is not charged on collection costs.
What happens after the sale
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.
Leftover parcels between sales
Idaho Code 31-808 sets out a procedure after an attempted auction, so parcels that draw no acceptable bid stay in county hands and can be offered again. Availability and method are set by each board of county commissioners rather than statewide, so check the county before assuming a list exists.
These dates are the statewide statutory schedule. The exact auction date, registration deadline, and platform are set county by county, so confirm them on the Idaho county pages before you plan a bid. For the mechanics of the sale itself, see how to buy in Idaho.
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.