State Summary

Tax Collection Method: Deeds
Primary Bidding Type: Premium
Redemption Period: None
Redemption Interest Rate/Flat Penalty: Not applicable

The following information summarizes the life cycle, requirements, and administering of tax liens in the state of Idaho. Please read this information carefully. There are tax collection laws that pertain to all counties in Idaho, but be aware that there are subtle differences between the counties as well. When the word "typical" is used in the FAQs below, it indicates that most counties use this procedure/follow this convention, but not all counties.

Is Idaho a tax lien or a tax deed state?
Idaho is a tax deed state.

What is the name of the county official whom typically collects property taxes in Idaho?
Treasurer.

When are property taxes due in the state of Idaho?
The annual property tax payment for all counties in Idaho is due December 20. Taxes may be paid in two installments. If this option is selected by the taxpayer, the first installment is due December 20, and the second installment is due June 20 of the following year.

When do property taxes become delinquent in the state of Idaho?
If one installment is used, property taxes become delinquent June 21 the following year. If two installments are used, the first installment of property taxes become delinquent December 21. A 2% late charge is applied, and 12% annualized interest starts accruing January 1. The second installment of property taxes become delinquent June 21. A 2% late charge is applied, and 12% annualized interest will be assessed dating back to January 1.

What is the name of the county officials whom typically conducts tax deed sales in Idaho?
The County Commissioners.

When does the typical Idaho county hold their tax deed sale?
The dates of tax deed sales will vary by county. Some counties rarely have tax deed sales.

What are the registration requirements for the typical tax deed sale?
Registration requirements vary by county.

What is the bidding type used at a typical Idaho tax deed sale?
Premium bidding at a public outcry or online auction.

What forms of payment are generally accepted at a typical Idaho tax deed sale?
Cash or certified funds.

What are the general terms of payment for the typical tax deed purchased at an Idaho tax deed sale?
Generally, full payment is due the day of the tax sale.

What is the redemption period for tax deeds in Idaho?
There is no standard redemption period for tax deeds in Idaho. The tax deeds for Idaho properties are already owned by the county when they are sold at a public auction. However, there is a one-year period in which the property may be redeemed if the tax deed process is proven to be irregular. If the former property owner is able to redeem, the tax deed investor is refunded.

Are tax deeds offered "over-the-counter" in Idaho?
No.

What is the name of the county official whom typically determines the values of properties on a annual basis?
Assessor.

For more information on the statutes regarding property tax collection, tax liens, and tax deeds in the state of Idaho, refer to the following state laws in the Idaho Statutes:

Title 31 Counties and County Law, Section 31-808
Title 63 Revenue and Taxation, Section 63-1003 - Section 63-1011

Idaho County Reference