Tax Lien Certificates and Tax Deed Sales in Idaho ID


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.

Law: Idaho Code, Title 31, Chapter 8, "Powers and Duties of Board of Commissioners," and Title 63, Chapter 10, "Collection of Delinquency on Real, Personal, and Operating Property."

Tax Sale List: Use Idaho Tax Sale Lists to search for Idaho tax lien certificates to buy or bid on. Generally most Idaho tax sale lists will identify the property owner, parcel number, legal description and the amount due. In some cases, the tax sale list may include the tax collectors assessed value of the property.

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:  Auction Type:  Bidding Type:  Population: 
Ada  Tax Deed  Bid Up 300,904
Adams  Tax Deed  Bid Up 3,476
Bannock  Tax Deed  Bid Up 75,565
Bear Lake  Tax Deed  Bid Up 6,411
Benewah  Tax Deed  Bid Up 9,171
Bingham  Tax Deed  Bid Up 41,735
Blaine  Tax Deed  Bid Up 18,991
Boise  Tax Deed  Bid Up 6,670
Bonner  Tax Deed  Bid Up 36,835
Bonneville  Tax Deed  Bid Up 82,522
Boundary  Tax Deed  Bid Up 9,871
Butte  Tax Deed  Bid Up 2,899
Camas  Tax Deed  Bid Up 991
Canyon  Tax Deed  Bid Up 131,441
Caribou  Tax Deed  Bid Up 7,304
Cassia  Tax Deed  Bid Up 21,416
Clark  Tax Deed  Bid Up 1,022
Clearwater  Tax Deed  Bid Up 8,930
Custer  Tax Deed  Bid Up 4,342
Elmore  Tax Deed  Bid Up 29,130
Franklin  Tax Deed  Bid Up 11,329
Fremont  Tax Deed  Bid Up 11,819
Gem  Tax Deed  Bid Up 15,181
Gooding  Tax Deed  Bid Up 14,155
Idaho  Tax Deed  Bid Up 15,511
Jefferson  Tax Deed  Bid Up 19,155
Jerome  Tax Deed  Bid Up 18,342
Kootenai  Tax Deed  Bid Up 108,685
Latah  Tax Deed  Bid Up 34,935
Lemhi  Tax Deed  Bid Up 7,806
Lewis  Tax Deed  Bid Up 3,747
Lincoln  Tax Deed  Bid Up 4,044
Madison  Tax Deed  Bid Up 27,467
Minidoka  Tax Deed  Bid Up 20,174
Nez Perce  Tax Deed  Bid Up 37,410
Oneida  Tax Deed  Bid Up 4,125
Owyhee  Tax Deed  Bid Up 10,644
Payette  Tax Deed  Bid Up 20,578
Power  Tax Deed  Bid Up 7,538
Shoshone  Tax Deed  Bid Up 13,771
Teton  Tax Deed  Bid Up 5,999
Twin Falls  Tax Deed  Bid Up 64,284
Valley  Tax Deed  Bid Up 7,651
Washington  Tax Deed  Bid Up 9,977

To report any updates, deletions or additions to the county list, please click here.

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