Regan v. Owen
2017Addressed the scope of encumbrances wiped out by a tax deed, highlighting the complexity of property interests remaining after a sale.
ID
Idaho
Tax Deed
Idaho tax deed auctions are conducted by county commissioners after a three-year delinquency period, where the county takes title and sells the property to the highest bidder. The process is governed by Title 63, Chapter 10, and Title 31, Section 808 of the Idaho Code, with the county typically issuing a quitclaim deed to the purchaser.
| Upcoming auctions | 0 |
| Counties covered | 44 |
| BS&A municipalities | 6 |
| Scored properties | 0 |
| Last updated | Apr 15, 2026 |
Quick facts
- Sale type
- Tax deed
- Redemption period
- 14 months (pre-sale)
- Sale frequency
- Annual (typically summer)
- Minimum bid
- Taxes, interest, and costs
- Deed type
- Quitclaim / County Deed
- Bidder deposit
- Varies by county
- Governing statute
- Idaho Code Title 63, Ch. 10
Statutory framework
| Sale Type | Tax Deed |
| Redemption Period | The right of redemption expires fourteen months from the date of the issuance of the tax deed to the county, or upon the sale of the property at public auction, whichever occurs first. |
| Penalty / Interest | Interest on delinquent property taxes accrues at a rate of 1% per month, which must be paid in full along with late charges and costs to redeem the property. |
| Jurisdiction Type | County |
| Jurisdiction Count | 44 |
| Typical Sale Month | June through September |
| Assessor Portal | — |
| GIS Portal | — |
| Tax Portal | — |
Sale mechanics
Auctions are conducted by the Board of County Commissioners and may be held in-person, online, or via hybrid formats. Bidders often must pre-register and provide a refundable deposit. The minimum bid is typically set to cover all delinquent taxes, interest, penalties, and costs. Payment is generally required in full via certified funds by a deadline set by the county, often by 5:00 p.m. on the day of the sale.
Post-sale obligations
The county issues a Deed of County Property, typically a quitclaim deed, to the successful bidder. The purchaser is responsible for the property upon taking title. While the county handles pre-sale notifications, the purchaser should be aware that former owners may contest the validity of the tax deed process within one year of the sale if they can prove procedural irregularities.
Quiet title cost estimator
Estimate attorney and court costs for clearing title after a Idaho tax deed purchase.
Estimated cost$4,500
Timeline6 mo.
Notable counties
Key Idaho counties for tax deed investors.
Kootenai County
Known for utilizing online auction platforms like RealAuction and having structured procedures for surplus funds.
Bonner County
Frequently uses Public Surplus for online auctions and provides clear online documentation regarding their tax deed process.
Ada County
The most populous county, often having higher volume and more complex property portfolios.
How to bid at a Idaho tax deed auction
Step-by-step process for participating in Idaho tax deed sales.
- 1
Research the auction catalog
Review the list of properties published by the county treasurer.
- 2
Perform due diligence
Inspect the property and conduct a title search to identify potential liens or issues.
- 3
Pre-register with the county
Complete any required registration forms and pay the necessary deposit.
- 4
Attend and submit bids
Participate in the auction (in-person or online) and submit bids according to the county's rules.
- 5
Pay the balance
Ensure full payment is made to the county treasurer by the specified deadline.
- 6
Record the deed
Once the county issues the deed, record it with the county recorder to establish ownership.
Applicable statutes
Primary statute sections governing tax deed sales in Idaho.
Pending issue of tax deed — General provisions — Notice
Hearing and issuance of tax deed
Redemption — Expiration of right
Sale of county property — Procedure after attempted auction
Notable case law
Landmark court decisions affecting Idaho tax deed investors.
Frequently asked questions
Common questions from Idaho tax deed investors.
- The right of redemption expires 14 months after the tax deed is issued to the county, or when the property is sold at auction, whichever comes first.
- While not strictly required by law, it is highly recommended to obtain marketable title and title insurance, as tax deeds are often quitclaim deeds.
- The primary risk is that the tax deed process may be challenged if proper notice was not provided to all parties in interest, potentially clouding the title.
- They may file an action to contest the validity of the proceedings within one year of the sale, provided they can prove procedural irregularities.
- Auctions are held by the Board of County Commissioners, either in-person or online, and are sold to the highest bidder.
- Counties generally make no representations regarding the condition or accessibility of properties; investors should perform their own due diligence.
- Costs vary significantly based on legal complexity and whether the action is contested, typically ranging from $4,500 to over $7,000.
How does Idaho's redemption period work for tax deed purchases?
Do I need a quiet title action after an Idaho tax deed purchase?
What title risks should an Idaho tax deed buyer know about?
What happens if the former owner challenges an Idaho tax sale?
How are Idaho tax deed auctions typically conducted?
Can I inspect properties before bidding at Idaho tax sales?
What's the average cost of a quiet title action in Idaho?
Title Risk Flags
Tax deeds are often quitclaim deeds, which do not guarantee clear title. Properties are sold as is, and the county makes no guarantees regarding the condition, usability, or environmental status of the land.
Data sourced from public state statutes, county recorder offices, and AuctionSift's proprietary county monitoring network. Updated weekly.