Tax Sales and Sheriff Sales in Idaho

How tax sales work in Idaho

Idaho sells the property itself: the buyer gets a deed, and the owner's chance to pay ends at or before the sale.

What the buyer gets. The property itself, by deed from the County treasurer/tax collector takes the deed, with no interest to collect and no owner to wait out once the sale is final.

Redemption. Until the tax deed issues (3 years after delinquency), and thereafter until the county contracts to sell or conveys the parcel, but no later than 14 months after the tax deed (Idaho Code § 63-1007); none after the county's sale.

When and where the sales are held

Who runs them: County treasurer/tax collector takes the deed; board of county commissioners sells.

When: Varies; tax deed hearings are typically in May and auctions follow within 14 months (Bonner County usually in July).

Where: Public auction set by the commissioners, in person or online (Bonner County uses Public Surplus; Elmore County sells in person for cash or certified funds).

The list of parcels for each sale is published by the office that runs it, usually a few weeks ahead, in the county's legal newspaper and on the county or platform site. UX Search does not list tax sale parcels; these sales are run by the counties and the platforms they contract, and the links on this page go to the official sources.

Sheriff sales and foreclosure sales in Idaho

Idaho mortgage foreclosures are almost always non-judicial trustee's sales under the deed of trust act (Idaho Code §§ 45-1505 to 45-1506): the trustee records a notice of default, publishes notice for four weeks, and sells at public auction no sooner than 120 days later. There is no right of redemption after a trustee's sale. Judicial foreclosure with a sheriff's sale is possible, with a redemption period of six months for parcels of 20 acres or less and one year for larger tracts (Idaho Code § 11-402).

A tax sale and a sheriff sale are different animals even when the same office runs both. A tax sale clears unpaid property taxes and in most states wipes out junior liens; a mortgage foreclosure sale pays the lender and may leave tax liens in place. Before bidding at either, pull the title, read the judgment or the tax certificate, and know which liens survive the sale in Idaho.

Official sources for Idaho

• Idaho Code § 31-808 – Sale of county property at public auction
• Idaho Code § 63-1006 – Issuance of tax deed
• Bonner County – Tax Deeding FAQ
• Elmore County – Tax Deed Sales

Statute: Idaho Code §§ 63-1003 to 63-1011 (tax deed to county, redemption); § 31-808 (sale of county property at public auction).

Questions people ask

Does Idaho sell tax liens or tax deeds?

Idaho sells the property itself: the buyer gets a deed, and the owner's chance to pay ends at or before the sale. Idaho does not sell tax liens. When property taxes have been delinquent for three years, the county tax collector, after certified-mail notice and a hearing before the county commissioners, issues a tax deed to the county itself. The owner can still redeem by paying everything owed until the county sells the property (or for up to 14 months after the deed), after which the board of county commissioners auctions the parcel to the highest bidder and issues a county deed.

How long is the redemption period after a tax sale in Idaho?

Until the tax deed issues (3 years after delinquency), and thereafter until the county contracts to sell or conveys the parcel, but no later than 14 months after the tax deed (Idaho Code § 63-1007); none after the county's sale

Who runs tax sales in Idaho?

County treasurer/tax collector takes the deed; board of county commissioners sells. Public auction set by the commissioners, in person or online (Bonner County uses Public Surplus; Elmore County sells in person for cash or certified funds)

When are tax sales held in Idaho?

Varies; tax deed hearings are typically in May and auctions follow within 14 months (Bonner County usually in July)

Are sheriff sales in Idaho judicial?

Idaho mortgage foreclosures are almost always non-judicial trustee's sales under the deed of trust act (Idaho Code §§ 45-1505 to 45-1506): the trustee records a notice of default, publishes notice for four weeks, and sells at public auction no sooner than 120 days later. There is no right of redemption after a trustee's sale. Judicial foreclosure with a sheriff's sale is possible, with a redemption period of six months for parcels of 20 acres or less and one year for larger tracts (Idaho Code § 11-402).

Can anyone bid at a tax sale or sheriff sale in Idaho?

Generally yes, with registration through the office or platform that runs the sale, and often a deposit or proof of funds. Payment is usually due the same day or within a few days in certified funds, and the property is sold as is with whatever title questions come with it. Read the county's terms for the sale you are bidding in; they differ from one county to the next in the same state.

Written from the Idaho statutes and official county pages, last checked October 27, 2026. Rules change by session and by county; the official sources above control. UX Search is independent, lists no tax sale parcels and never takes a bid.