Quick answerIdaho sells tax deeds for unpaid property taxes. Redemption: County takes a tax deed after taxes are 3 years delinquent (Idaho Code §63-1005, hearing §63-1006). The record owner / party in interest may then redeem for up to 14 months after the tax deed issues, or until the county enters a contract of sale / transfers the property, whichever is earlier (§63-1007). No redemption against a buyer after the county auction sale. Sales: Tax deed hearings typically in May; county commissioners must auction tax-deeded property no later than 14 months after the deed (§31-808) — county auctions commonly in summer/fall and vary by county Governing law: Idaho Code §§ 63-1003 to 63-1013 (§§ 63-1005, 63-1006, 63-1007, 63-1009) and § 31-808 (county sale of tax-deeded property).