How to buy tax-sale property in Idaho (2026)

1. 1.Wait 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))
2. 2.Watch 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))
3. 3.Bid 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))
4. 4.Pay 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))
5. 5.Receive 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))
6. 6.Note 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))

RegistrationSigning up as a bidder before the sale. Counties set the deadlines and paperwork, which may include an application, identification, and a no-delinquent-taxes statement. See the full glossary for more terms.

Required: UnknownUnknown

Not verified from a source yet.

DepositMoney you must post before or at the sale, often a flat amount or a percentage of your bid. It is usually applied to the purchase price if you win and is often non-refundable if you fail to pay. See the full glossary for more terms.

Required: UnknownUnknown

Not verified from a source yet.

FormsPaperwork a county may collect before you can bid, such as a bidder ID card or a W-9 for tax reporting. See the full glossary for more terms.

Bidder ID card: UnknownW-9: Unknown

EligibilityRules about who may bid. Some counties restrict non-residents or bar anyone who owes delinquent taxes from participating. See the full glossary for more terms.

Residency required: UnknownNo delinquent taxes: Unknown

PaymentHow and when you must pay after winning. Certified or cleared funds are common and personal checks usually are not; missing the deadline typically forfeits your deposit. See the full glossary for more terms.

Unknown

Not verified from a source yet.

Sources

• Idaho Code 63-1005(1)
• Idaho Code 63-1006(1)
• Idaho Code 31-808(1)
• Idaho Code 31-808(5)
• Idaho Code 31-808(2)(c)
• Idaho Code 63-1007(2)

Idaho is a tax-deed state: once real property tax delinquency reaches three years the county takes the property by tax deed (Idaho Code 63-1005, 63-1006) and the board of county commissioners later sells it at a public auction, ordinarily to the highest bidder, with the board setting a minimum bid and the discretion to reject low bids (Idaho Code 31-808(1)); the auction must be conducted within fourteen months of the tax deed. The Idaho Code does not prescribe the bidder process itself: it contains no bidder registration, deposit, bidder identification or W-9 requirement, no residency rule, no delinquent-tax bar, and no list of accepted payment instruments for the auction, so those fields stay unknown. County published sale notices sometimes add a refundable bid deposit and cash, certified check, or wire payment terms, but that is county practice and not state law.