Investing guides / Idaho

Idaho tax sale investing: buy the property itself at the county sale

How it works in Idaho

In Idaho the county sells the property itself at a tax deed auction. Win the bid and the deed is yours — along with the due diligence burden, because sales are as-is and buyer beware.

Interest / penalty: n/a

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.

When sales happen: 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

Where sales run: Mixed: in-person courthouse auctions in many counties, Public Surplus (e.g. Bonner County), Bid4Assets (e.g. Ada 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)

The investor's edge

Your edge is the max bid: value the property from county records and recent sales, subtract title-clearing and repair reality, and write the number down before the auction opens.

Idaho sells no lien certificates: the county deeds the property to itself first, so the investor's counterparty and timeline are the board of commissioners, not a certificate sale. Delinquent interest is 1% per month to the county; excess sale proceeds are apportioned to parties in interest and then the former owner under §31-808.

Full legal reference: Idaho tax sale laws. Verified 2026-10-30 against the sources on that page. Educational only, not investment advice.