Idaho
ID
The investor buys the property itself at sale. No redemption period usually follows, so title transfers directly.
Sale type
Tax deed
Redemption
14 mo
Interest / penalty
Flat rate · 1%
Sale timing
Varies
Rules in plain English
Sale type
Tax deed
The investor buys the property itself at sale. No redemption period usually follows, so title transfers directly.
Idaho Code § 63-1007 (tax deed); § 31-808 (county sale by deed)
“the fee simple title, after the issuance of said tax deed, rests in the county.”official source ↗
Redemption period
14 mo
14 months from the date the deed is issued
Idaho Code § 63-1007(2)
“such right of redemption shall expire fourteen (14) months from the date of issuance of a tax deed to the county”official source ↗
Interest / penalty
Flat rate · 1%
1% flat per month.
Idaho Code § 63-1001 (interest); § 63-201(12) (late charge)
“Interest on a delinquency will be charged at one percent (1%) per month calculated from January 1 following the year the tax lien attached”official source ↗
Bid method
Highest bid
The parcel or lien goes to the highest bidder at auction.
Sale schedule
Varies
Sale timing varies by county.
Idaho Code § 31-808(1) (auction within 14 months of tax deed)
“For tax deeded property, the board of county commissioners shall conduct an auction no later than fourteen (14) months from the issuance of the tax deed.”official source ↗
Redemption detail
- Base period
- 14 months
- Starts from
- the date the deed is issued
- Notice days
- Not documented
- Exceptions
- Not documented
Bidder process
- 01Wait for the county to acquire title: if a real property delinquency is not redeemed within three years from the date of delinquency, the county tax collector must make, in favor of the county, a tax deed for the property after the required notice and affidavit of compliance (Idaho Code 63-1005(1)); the board of county commissioners then directs the tax collector to issue and record the tax deed in favor of the county (Idaho Code 63-1006(1))
- 02Watch for the published auction notice: before offering the property the board of county commissioners must advertise the auction in a newspaper not less than ten calendar days before the auction, and for tax-deeded property the notice must include the taxpayer's name and the legal description and street address (Idaho Code 31-808(1))
- 03Bid at the public auction: the property is sold to the highest bidder, but the board sets a minimum bid that includes all property taxes owing plus interest and costs and may reject any bid below that amount; the auction for tax-deeded property must be held no later than fourteen months from the issuance of the tax deed (Idaho Code 31-808(1))
- 04Pay the successful bid plus all fees required by law for the transfer of the property; no deed is delivered to the purchaser until the deed has been recorded in the county making the sale (Idaho Code 31-808(5))
- 05Receive the county deed; after the sale the board must notify all parties in interest within thirty days of the sale and the amount of any excess proceeds, which are apportioned and paid in priority (Idaho Code 31-808(2)(b)-(c))
- 06Note the redemption window: the record owner or any party in interest may redeem until the county commissioners enter a contract of sale or the property is transferred by county deed (Idaho Code 63-1007(1)); if neither occurs, the right of redemption expires fourteen months from the date the tax deed issued to the county (Idaho Code 63-1007(2))
- Registration
- Not documented
- Registration mode
- Not documented
- Registration deadline
- Not documented
- Registration fee
- Not documented
- Deposit required
- Not documented
- Deposit amount
- Not documented
- Deposit percent
- Not documented
- Deposit refundable
- Not documented
- Sale format
- in_person
- Payment deadline
- Not documented
- Payment methods
- unknown
- Residency required
- Not documented
Idaho Code 63-1005(1)
“If real property on which there is a delinquency is not redeemed within three (3) years from the date of delinquency, the county tax collector of the county wherein such property is situated must make, in favor of said county, a tax deed for such property.”official source ↗
Idaho Code 63-1006(1)
“the county commissioners shall, without further notice, immediately direct the county tax collector to issue and record a tax deed in favor of the county.”official source ↗
Idaho Code 31-808(1)
“A board of county commissioners shall have the power and authority to sell or offer for sale at public auction any real or personal property belonging to the county not necessary for its use.”official source ↗
Idaho Code 31-808(1)
“If the property to be sold is acquired by tax deed, the notice required to be published shall include, next to the description of the property, the name of the taxpayer as it appears in the delinquent tax certificate upon which the tax deed was issued. The property shall be sold to the highest bidder. However, the board of county commissioners shall set the minimum bid for the tax deeded property to include all property taxes owing, interest and costs but they may reserve the right to reject any and all bids and shall have discretionary authority to reject or accept any bid which may be made for an amount less than the total amount of all delinquent taxes, late charges, interest and costs”official source ↗
Idaho Code 31-808(1)
“For tax deeded property, the board of county commissioners shall conduct an auction no later than fourteen (14) months from the issuance of the tax deed.”official source ↗
Idaho Code 31-808(5)
“In addition to the purchase price, a purchaser of county property, including property acquired by tax deed, shall pay all fees required by law for the transfer of property. No deed for any real estate purchased pursuant to the provisions of this section shall be delivered to a purchaser until such deed has been recorded in the county making the sale.”official source ↗
Idaho Code 31-808(2)(c)
“Once such tax deeded property has been sold, the board of county commissioners shall within thirty (30) days notify all parties in interest of such sale and the amount of the excess proceeds.”official source ↗
Idaho Code 63-1007(2)
“such right of redemption shall expire fourteen (14) months from the date of issuance of a tax deed to the county”official source ↗
Notes
County holds tax deed then sells; no redemption after county auction. | Prose: deed | 1% per month interest plus 2% late charge | 14 months from issuance of tax deed to county | highest bidder at public auction | varies by county