Idaho Tax Deed & Tax Lien Sales 2026

How tax sales work in Idaho

Idaho counties do not sell liens and do not auction property while the owner still has a redemption right. Instead, once taxes are delinquent for three years the county treasurer serves notice and, if the taxes are not paid, takes a tax deed in the name of the county. From that point the parcel belongs to the county. The board of county commissioners then decides whether to keep it for public use or sell it, and if it sells, the sale is a public auction to the highest bidder with a minimum bid set by the board. The buyer receives a deed from the county, and any proceeds above the taxes, interest and costs are held for the former owner.

Redemption and interest

Redemption is a matter between the owner and the county. Before the county takes its deed, the owner can stop the process by paying the delinquent taxes, late charges and interest, which accrues at the statutory rate on the delinquency. A limited right to redeem may also exist for a short time after the county’s deed until the commissioners have sold the parcel; check the treasurer’s notice for the exact cutoff. Once the county has sold the property at auction, there is no redemption. Investors therefore earn no interest in Idaho; the return is entirely in the property.

When and where sales happen

Each county schedules its own sale, usually once a year after the spring tax deed cycle, though some counties go years without one. Notice is published in the county newspaper and posted on the county website. Sales are in person at the courthouse in most counties, and a few larger counties have used online surplus auction sites.

What to check before you bid

Read the commissioners’ resolution setting the minimum bid and terms. Confirm the parcel on the county GIS map, since many tax deed parcels are landlocked strips or remnants. Check for irrigation district assessments, homeowner association liens and federal liens, and verify that any water rights are appurtenant. Look at whether the parcel is inside a city with building requirements or in a floodplain. Note that the county sells as-is with no warranty of title or condition.

How AuctionScouts helps here

AuctionScouts monitors Idaho county tax deed and surplus sale postings, scores each parcel from 0 to 100, and flags recorded liens and access concerns where data is available. The calendar tracks each county’s announced sale date.