Property tax foreclosure in Idaho

The property tax process in Idaho, step by step

1. Taxes become delinquent

   December 20 (first half) and June 20 (second half)

   You can pay the whole bill by December 20, or pay half by December 20 and the second half by June 20. If a half is not paid on time, a late charge of 2% is added, and interest of 1% per month runs from January 1 after the year the tax lien attached. You can make partial payments at any time, and they go to the oldest delinquent year first.

   Idaho Code §§ 63-903, 63-201, 63-1001, 63-1002

2. The county holds the lien, not a private buyer

   From the date of delinquency

   In Idaho, unpaid taxes work as a sale to the county tax collector, held in trust for the county, and they are a lien on the home. Every payment you make counts as a partial buy-back. Paying something, even if you cannot pay it all, lowers what you will owe later.

   Idaho Code §§ 63-1001, 63-1003

3. Notice of pending issue of tax deed and hearing

   About 3 years after delinquency; mailed 2 to 5 months before the deed date

   The county tax collector must send a notice by certified mail to you and to lienholders 2 to 5 months before the tax deed is set to issue, and publish it if the mail comes back. The notice lists what you owe, the date the deed will issue, and how to object. You can appear before the county commissioners, and if you lose you can ask the district court to review the decision within 30 days.

   Idaho Code §§ 63-1005, 63-1006

4. Tax deed to the county, and your last chance to redeem

   Up to 14 months after the tax deed issues

   If the delinquency is not paid, the county takes a tax deed. You can still redeem by paying the delinquency, late charges, interest, costs such as title search fees, and later years' taxes, until the county signs a contract of sale or deeds the home to someone else. The right to redeem ends no later than 14 months after the tax deed issues.

   Idaho Code § 63-1007

5. County auction

   No later than 14 months after the tax deed

   The county commissioners must hold a public auction of tax deed property within 14 months of the tax deed, with notice published at least 10 days ahead that names the former taxpayer. The minimum bid includes all taxes, interest and costs, and the home goes to the highest bidder. The new owner's deed is free of most recorded mortgages and liens if the required notices were sent.

   Idaho Code §§ 31-808(1), 63-1009

6. Your right to the excess proceeds

   County notice within 30 days of the sale; lienholder claims due 60 days after notice

   After Tyler v. Hennepin County (2023), keeping surplus equity is unconstitutional, and Idaho law already requires the county to pay out sale money left after taxes, interest and costs. Within 30 days of the sale the county must notify lienholders of the excess, they have 60 days to claim, and what remains must be returned to the owner of record when the tax deed issued, less the county's costs. With the State Treasurer's consent, the county may send the money to the Treasurer's unclaimed property program instead, and must mail you notice if it does.

   Idaho Code § 31-808(2)

7. Relief if you cannot pay

   Apply as early as you can

   County commissioners can cancel property taxes for undue hardship if you apply with a sworn statement of your finances. The state also runs a Property Tax Reduction program and a Property Tax Deferral program for homeowners with limited income, and you must apply for the deferral every year. Ask your county assessor's office for the forms.

   Idaho Code §§ 63-711, 63-701 to 63-724

Common questions in Idaho