State Summary

• Tax Collection Method: Deeds
• Tax Collection Entity: Treasurer
• Property/Tax Records Administrator: Assessor
• Taxes Due: December 20. In counties that offer a two-installment plan, taxes are due on December 20 and June 20
• Taxes Delinquent: Tax bills are delinquent one business day after the due date
• Tax Sale Date/Period: Varies
• Tax Sale Registration Requirements: Varies
• Tax Sale Administrator: County Commissioner
• Primary Bidding Type: Premium
• Redemption Period: None
• Redemption Interest Rate/Flat Penalty: Not applicable
• Over-the-Counter Sale Opportunities: None

Idaho is a tax deed state. Tax deed sales are held when necessary, but some counties rarely have tax deed sales. 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.

Idaho County Reference