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States › Idaho › Tax Sale Summary
There are 44 Counties in Idaho. It became the 43rd state on July 3, 1890. The state motto is "It is Forever".
Currently, none of the counties offer tax lien certificates, instead they offer tax deeds.
Summary: (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 (Sec. 63-1005) The deed conveys to the grantee the absolute title to the land described therein, free of all encumbrances except mortgages of record to the holders of which notice has not been sent as provided in section 63-1005, Idaho Code, any lien for property taxes which may have attached subsequently to the assessment and any lien for special assessments.(Sec. 63-1009). Such property may be sold at public auction to the highest bidder (Sec. 31-808). Should the county be unable to sell at a public auction any real or personal property belonging to the county, including property acquired by tax deed, it may sell the property without further notice by public or private sale upon such terms and conditions as the county deems necessary. Distribution of the proceeds of sale shall be as set forth in subsection (2) of this section.
Contact: County Tax Collectors (Sec. 63-1002).
Interest Rate: Not applicable.
Auction Type: Tax Deed (Sec. 31-808, Sec. 63-1011).
Bidding Procedure: Premium Bid. The property shall be sold to the highest bidder. However, the board of county commissioners 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, costs and interest which may have accrued against any property so offered for sale, including the amount specified in the tax deed to the county. (Sec. 31-808).
Costs: 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. (Sec. 31-808).
Redemption Period: Not applicable.
Deed Assigned at Foreclosure to: (4) Any sale of property by the county shall vest in the purchaser all of the right, title and interest of the county in the property, including all delinquent taxes which have become a lien on the property since the date of issue of the tax deed, if any.(Sec 31-808(4)
Notes:
Counties:
| County: | Population: | Bidding Type: | Auction Type: |
|---|---|---|---|
| Ada | 300,904 | Bid Up | Tax Deed |
| Adams | 3,476 | Bid Up | Tax Deed |
| Bannock | 75,565 | Bid Up | Tax Deed |
| Bear Lake | 6,411 | Bid Up | Tax Deed |
| Benewah | 9,171 | Bid Up | Tax Deed |
| Bingham | 41,735 | Bid Up | Tax Deed |
| Blaine | 18,991 | Bid Up | Tax Deed |
| Boise | 6,670 | Bid Up | Tax Deed |
| Bonner | 36,835 | Bid Up | Tax Deed |
| Bonneville | 82,522 | Bid Up | Tax Deed |
| Boundary | 9,871 | Bid Up | Tax Deed |
| Butte | 2,899 | Bid Up | Tax Deed |
| Camas | 991 | Bid Up | Tax Deed |
| Canyon | 131,441 | Bid Up | Tax Deed |
| Caribou | 7,304 | Bid Up | Tax Deed |
| Cassia | 21,416 | Bid Up | Tax Deed |
| Clark | 1,022 | Bid Up | Tax Deed |
| Clearwater | 8,930 | Bid Up | Tax Deed |
| Custer | 4,342 | Bid Up | Tax Deed |
| Elmore | 29,130 | Bid Up | Tax Deed |
| Franklin | 11,329 | Bid Up | Tax Deed |
| Fremont | 11,819 | Bid Up | Tax Deed |
| Gem | 15,181 | Bid Up | Tax Deed |
| Gooding | 14,155 | Bid Up | Tax Deed |
| Idaho | 15,511 | Bid Up | Tax Deed |
| Jefferson | 19,155 | Bid Up | Tax Deed |
| Jerome | 18,342 | Bid Up | Tax Deed |
| Kootenai | 108,685 | Bid Up | Tax Deed |
| Latah | 34,935 | Bid Up | Tax Deed |
| Lemhi | 7,806 | Bid Up | Tax Deed |
| Lewis | 3,747 | Bid Up | Tax Deed |
| Lincoln | 4,044 | Bid Up | Tax Deed |
| Madison | 27,467 | Bid Up | Tax Deed |
| Minidoka | 20,174 | Bid Up | Tax Deed |
| Nez Perce | 37,410 | Bid Up | Tax Deed |
| Oneida | 4,125 | Bid Up | Tax Deed |
| Owyhee | 10,644 | Bid Up | Tax Deed |
| Payette | 20,578 | Bid Up | Tax Deed |
| Power | 7,538 | Bid Up | Tax Deed |
| Shoshone | 13,771 | Bid Up | Tax Deed |
| Teton | 5,999 | Bid Up | Tax Deed |
| Twin Falls | 64,284 | Bid Up | Tax Deed |
| Valley | 7,651 | Bid Up | Tax Deed |
| Washington | 9,977 | Bid Up | Tax Deed |
To report any updates, deletions or additions to the county list, please click here.
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