Delinquent Property Taxes in Idaho: Three Years, a Commissioners' Hearing, Then the County Holds the Deed
Reviewed by DocDraft Legal Team · Idaho · Last updated October 21, 2026
The last chance to keep an Idaho home out of a tax deed is a meeting of the county commissioners, who direct the tax collector to make that deed in the county's own favor (Idaho Code 63-1006). Delinquent property taxes are property taxes an owner did not pay by the date Idaho fixes, after which the county adds a late charge and interest and can ultimately force a sale to collect them. No certificate is sold to an investor at any stage here. The delinquency itself has the force and effect of a sale to the county tax collector as grantee in trust for the county (Idaho Code 63-1001), and if it is not redeemed within three years from the date of delinquency the tax collector must make a tax deed in favor of the county (Idaho Code 63-1005). The charge to clear it is the county's own statutory interest, 1 percent a month on the delinquency calculated from January 1 following the year the tax lien attached (Idaho Code 63-1001), plus a flat late charge of 2 percent of the delinquency (Idaho Code 63-201) and the county's actual costs. Redemption does not end when the deed issues. It survives up to fourteen months from that date, but only until the commissioners enter into a contract of sale or transfer the property by county deed (Idaho Code 63-1007), and the county must auction the parcel inside those fourteen months (Idaho Code 31-808). Attorney review is available through DocDraft.
Find out where you stand in Idaho
Where are you with the unpaid property taxes?
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When can an Idaho county take my house for unpaid property taxes?
If real property on which there is a delinquency is not redeemed within three years from the date of delinquency, the county tax collector must make a tax deed in favor of the county (Idaho Code 63-1005). The board of county commissioners directs that deed after a noticed hearing (Idaho Code 63-1006).
How much does Idaho charge to redeem delinquent property taxes?
Interest on a delinquency is charged at one percent per month calculated from January 1 following the year the tax lien attached, and is not charged on collection costs (Idaho Code 63-1001). A flat late charge of two percent of the delinquency is added to each unpaid half (Idaho Code 63-201, 63-903).
Can I still redeem after an Idaho tax deed issues to the county?
Yes, for a limited time. Redemption runs up to the time the commissioners have entered into a contract of sale or the property has been transferred by county deed, and otherwise expires fourteen months from the date the tax deed issued (Idaho Code 63-1007).
When do Idaho property taxes become delinquent each year?
Taxes are due in full by December 20 of the levy year, or in two halves, the first by December 20 with a grace period to June 20 for the second half if the first half is totally paid (Idaho Code 63-903). Miss the first half and that grace period is gone.
Two Idaho windows to redeem, and only one of them has a fixed end
Idaho opens two chances to clear a delinquency and closes them in completely different ways. Unpaid Idaho property taxes are taxes an owner did not pay by the statutory date, after which the county adds a late charge and interest and can eventually force a sale to collect. The first window is the three years from the date of delinquency, which the treasurer enters dated as of the first day of January (Idaho Code 63-907, 63-1005), and it closes when the commissioners direct the deed. The second opens the day that deed issues: redemption continues up to the time the commissioners enter into a contract of sale or transfer by county deed, and otherwise expires fourteen months from issuance (Idaho Code 63-1007). Nothing is bid and no investor holds a certificate, so the price stays statutory.
A Lewiston duplex where a signature, not the calendar, closes the last window
The Nez Perce County tax deed list for May 2026 carries a Lewiston duplex whose 2022 taxes, roughly 3,470 dollars, were never paid. That delinquency was entered dated as of the first day of January 2023 (Idaho Code 63-907), so three years from the date of delinquency ran out at the start of 2026 (Idaho Code 63-1005). A certified letter in February 2026 sets the hearing two months out, inside the five month outer limit (Idaho Code 63-1005). Interest has run at 1 percent a month from January 1, 2023 (Idaho Code 63-1001), with a 2 percent late charge on each unpaid half (Idaho Code 63-201). Once the deed issues the owner has fourteen months at the outside, and loses even that on the day the commissioners sign a contract of sale (Idaho Code 63-1007). What the county has signed is for its own records.
Relevant Laws
Idaho Code 63-903 (when property taxes are payable, December 20 and June 20)
Makes all property taxes on the property and operating property rolls due and payable in full without late charges and interest on or before December 20 of the levy year, and allows payment in two halves, the first on or before December 20 with a grace period extending to June 20 for the second half if the first half is totally paid. Subsections (3) and (4) assess the late charge defined in section 63-201 and the interest provided in section 63-1001 on each half left unpaid.
Idaho Code 63-201 (definitions, including the 2 percent late charge)
Defines a delinquency as any property tax, special assessment, fee, collection cost or charge collected in the same manner as property tax that has not been paid in the manner and within the time limits provided by law, defines late charge as a charge of two percent of the delinquency, defines collection costs as amounts authorized by law to be added after the date of delinquency, and defines a party in interest as a person holding a recorded purchase contract, mortgage, deed of trust, security interest, lien or lease on the property.
Idaho Code 63-902 (the annual tax notice, and non receipt of it)
Requires the county tax collector to mail or electronically transmit a tax notice to every taxpayer prior to the fourth Monday of November each year and lists what the notice must contain. Subsection (10) provides that failure to mail the notice, or receipt of it by the taxpayer, shall not invalidate the property taxes, any proceedings in the collection of property taxes, or any proceedings in the foreclosure of property tax liens.
Idaho Code 63-907 (the delinquency entry, dated as of January 1)
Requires the county treasurer, on or before the first day of January in the succeeding year, to enter all delinquent taxes on the property rolls, and provides that such entries shall be dated as of the first day of January and shall have the force and effect of a sale to the treasurer as grantee in trust for the county. A second entry, also dated as of the first day of January, is made on or before the first day of July for unpaid second installments.
Idaho Code 63-1001 (effect of a delinquency, and interest at 1 percent a month)
Provides that any delinquency shall have the force and effect of a sale to the county tax collector as grantee in trust for the county, that any payment on a delinquency is in effect a partial redemption of the property from tax sale, and that interest on a delinquency will be charged at one percent per month calculated from January 1 following the year the tax lien attached, with interest not charged on collection costs.
Idaho Code 63-1002 (paying part of a delinquency, costs, and oldest year first)
Lets a taxpayer pay any part of a delinquency together with the costs, late charges and interest, and states that costs include certified mailings, title searches, advertising and all other expenses for the processing and collection of the delinquency. Payment is applied only to the oldest delinquency standing on the records of the county tax collector unless otherwise authorized by a judicial action, the second half is not considered current while the first half is delinquent, and payment of current taxes does not invalidate any proceeding in the collection of a delinquency.
Idaho Code 63-1003 (the perpetual lien, and the county's entitlement to a tax deed)
Provides that any delinquency on real property taxes constitutes a perpetual lien in favor of the county for all property taxes, late charges and interest on the property described, and shall entitle the county to a tax deed for such property in the manner provided for in title 63. The delinquency entry is also prima facie evidence in legal proceedings that the property was appraised, assessed and taxed according to law and that the taxes were not paid before the delinquency became effective.
Idaho Code 63-1005 (three years to the tax deed, and the notice of pending issue)
Provides that if real property on which there is a delinquency is not redeemed within three years from the date of delinquency, the county tax collector must make a tax deed in favor of the county, and that the county is not entitled to that deed until a notice of pending issue of tax deed has been given and an affidavit of compliance has been recorded. Service is by certified mail with return receipt demanded on the record owner and parties in interest of record, no more than five months nor less than two months before the time set for the deed to issue, with publication once a week for four consecutive weeks where that notice is returned undelivered. The notice must itemize the delinquency and all costs and fees, state the time, date and place the deed will issue, and state that the owner or any party in interest shall have adequate opportunity to be heard, to confront and cross examine any evidence or witness, and to present evidence.
Idaho Code 63-1006 (the hearing before the county commissioners, and the deed)
Provides that where the owner or a party in interest fails to appear or otherwise defend and answer, and the commissioners are satisfied the tax collector fulfilled section 63-1005, the commissioners shall without further notice immediately direct the tax collector to issue and record a tax deed in favor of the county. Where the owner appears or answers, the commissioners shall hear evidence and witnesses and make a final decision in writing with findings of fact and conclusions of law, mailed by registered or certified mail. A person aggrieved by that decision may petition the district court within thirty days after receipt of it, which does not itself stay enforcement.
Idaho Code 63-1007 (redemption after the deed, and when the right expires)
Provides that after the issuance of a tax deed, real property may be redeemed only by the record owner or a party in interest up to the time the county commissioners have entered into a contract of sale or the property has been transferred by county deed, and that the redeemer must pay any delinquency including the late charges, accrued interest and costs, including title search and other professional fees, plus the taxes accrued since the deed. Subsection (2) provides that the right of redemption shall expire fourteen months from the date of issuance of a tax deed to the county where the commissioners have not extinguished it by contract of sale or transfer by county deed during that period.
Idaho Code 63-1009 (what the tax deed conveys)
Provides that the deed conveys to the grantee the right, title and interest held by the record owner, and that the title conveyed is free of any recorded purchase contract, mortgage, deed of trust, security interest, lien or lease as long as notice has been sent to the party in interest as provided in sections 63-201(17) and 63-1005, together with the lien for the property taxes, assessments, charges, interest and penalties for which the lien is foreclosed.
Idaho Code 63-1010 (the deed issued on a redemption)
Provides that where real property has been sold for delinquency and a deed has been issued to the county, and redemption has been made in accordance with section 63-1007, the county tax collector must issue a deed to the redemptioner, and that on the giving of that deed the tax deed to the county and the delinquency and tax sale on which it is based, and all delinquencies and sales for prior year delinquencies, become null and void.
Idaho Code 31-808 (the county's auction of tax deeded property, and excess proceeds)
Requires the board of county commissioners to set the minimum bid for tax deeded property to include all property taxes owing, interest and costs, while reserving discretion to accept or reject a lower bid, and requires the commissioners to conduct an auction no later than fourteen months from the issuance of the tax deed. Subsection (2) directs the proceeds, after payment of all delinquent taxes, late charges, interest and costs including the cost of maintaining the property, to parties in interest as defined in section 63-201 and then to the owner of record at the time the tax deed was issued, requires the commissioners to notify all parties in interest within thirty days of the sale, requires a claim within sixty days of receiving that notice with nothing postmarked or received after the sixtieth day accepted, and allows transfer of the funds to the state treasurer.
Idaho Code 31-2102 (the county treasurer is the tax collector)
Provides that the county treasurer is ex officio tax collector with duties relating to the collection of tax revenue as prescribed in title 63, Idaho Code. This is why the office an Idaho homeowner pays to redeem is the county treasurer, and why statutes in title 63 refer to the county tax collector.
Idaho Code 63-711 (cancellation of property taxes for undue hardship)
Provides that property taxes may be canceled for reason of undue hardship and that the commissioners may at their discretion grant such cancellation for a specified time period. An applicant applies to the county commissioners with a sworn statement of full and complete financial information, may apply at any time, and carries the burden of proving the right to the cancellation. A cancellation of taxes that have become delinquent also reaches the interest and late charges on those taxes.
Idaho Code 63-714 to 63-716 (deferring property tax, including delinquencies)
Section 63-714 lets a qualified claimant elect to defer payment of any property tax due, including delinquencies, interest, late charges, costs and fees, and provides that an application including delinquencies for more than two property tax years must be submitted by the September deadline. Section 63-715 requires the application to reach the state tax commission no later than the first Monday in September. Section 63-716 defers payment until the deferral terminates, accrues interest on the deferred amount at the rate in section 63-3045, and provides for a recorded notice of lien.
Idaho State Tax Commission: Property Tax Deferral
The state agency page for the deferral program, stating that it lets a qualifying Idaho resident homeowner postpone paying taxes on a home and up to one acre of land, that the taxes and interest must be paid later, that the program does not defer solid waste, irrigation or other fees charged by government entities, that a claimant must apply and qualify every year, and that applications for 2027 taxes run from January 1 to September 7, 2027. The page carries an income limit for the prior year and was last updated September 23, 2026.
Bonner County Treasurer: tax deed and sale information
A county treasurer page showing how the statutory scheme is run in one county: litigation guarantees ordered in mid January on parcels with a three year delinquency, the notice of pending issue mailed certified no more than five months nor less than two months before the deed issues, a deadline to pay with certified funds to prevent publication, publication one day a week for four weeks, the affidavit of compliance recorded in May, the tax deed hearing before the board of county commissioners, and the auction within fourteen months. It also states that partial payments are accepted but do not stop the process.
Bingham County Treasurer: the tax deed process
A county treasurer page stating that tax lien certificates are not sold in the state of Idaho, that redemption occurs when the delinquent property taxes are paid in full, and that the taxpayer must pay the third year delinquency in full to stop the tax deed process, because partial payments will be accepted and applied at any time but will not stop the tax deed action. It also sets out that county's calendar of warning letters, title searches, certified notice, publication and the May hearing, and that guaranteed funds are required in the final days before the hearing.
Regional Variances
Idaho delinquent property tax rules at a glance
Sale mechanism
A tax deed, but the deed runs to the county rather than to a bidder. No tax lien certificate is sold at any stage: the delinquency itself has the force and effect of a sale to the county tax collector as grantee in trust for the county (Idaho Code 63-1001), and the commissioners direct the tax collector to issue and record a tax deed in favor of the county (Idaho Code 63-1006). A private buyer appears only later, at the county's auction of property it already owns (Idaho Code 31-808).
Delinquency dates
Due in full on or before December 20 of the levy year, or in two halves, the first on or before December 20 with a grace period extending to June 20 for the second half if the first half is totally paid (Idaho Code 63-903). On the subsequent or missed property roll, delinquency occurs if the tax remains unpaid after June 20.
Charge before any deed
Two charges of different kinds, stacked. A flat late charge of two percent of the delinquency (Idaho Code 63-201) is assessed on each half left unpaid at its date (Idaho Code 63-903), and interest runs at one percent per month calculated from January 1 following the year the tax lien attached, but is not charged on collection costs (Idaho Code 63-1001).
Time before the county takes title
Three years from the date of delinquency, after which the tax collector must make the deed in the county's favor, and only once a notice of pending issue of tax deed has been given and an affidavit of compliance recorded (Idaho Code 63-1005). The entry that anchors the clock is dated as of the first day of January (Idaho Code 63-907).
Redemption period and clock
Two windows with two triggers. Before the deed, the clock is the three years from the date of delinquency entered as of January 1 (Idaho Code 63-907, 63-1005). After the deed, redemption continues up to the time the commissioners have entered into a contract of sale or the property has been transferred by county deed, and otherwise expires fourteen months from the date of issuance of the tax deed (Idaho Code 63-1007).
Redeemer's charge
A monthly statutory percentage, not a bid rate, not a flat premium and not an annual rate with a minimum return. One percent per month on the delinquency, calculated from a fixed January 1 rather than from the missed due date (Idaho Code 63-1001), plus the two percent late charge on each unpaid half (Idaho Code 63-201). Nothing is bid, so there is no investor return and no step up in a later year.
Other redemption costs
Costs set by what the county actually spends, with no statutory cap. Costs include certified mailings, title searches, advertising and all other expenses for the processing and collection of the delinquency (Idaho Code 63-1002), and the owner and parties in interest are liable for all costs and fees of preparing, serving and publishing the notice and the tax deed process, which become a perpetual lien (Idaho Code 63-1005). After a deed, redemption also takes the taxes accrued since (Idaho Code 63-1007).
Notice to the owner
Certified mail with return receipt demanded on the record owner and every party in interest of record, no more than five months nor less than two months before the time set for the deed to issue, with a published summary once a week for four consecutive weeks where that mail is returned undelivered (Idaho Code 63-1005). Failure to mail, or to receive, the annual tax notice does not invalidate the taxes or the collection proceedings (Idaho Code 63-902).
The hearing
An administrative hearing, not a lawsuit. The notice must state that the owner or any party in interest shall have adequate opportunity to be heard, to confront and cross examine any evidence or witness, and to present evidence (Idaho Code 63-1005). The commissioners hear evidence and make a final decision in writing with findings of fact and conclusions of law, reviewable on a petition filed in the district court within thirty days (Idaho Code 63-1006).
Where to redeem
The county tax collector, which in every Idaho county is the county treasurer acting ex officio (Idaho Code 31-2102). Payment of a delinquency is made to that office and is applied to the oldest delinquency standing on its records (Idaho Code 63-1002), and on a redemption after the deed the tax collector issues a redemption deed to the redemptioner (Idaho Code 63-1010).
Surplus proceeds
Claimable, on a clock that starts with the county's notice. Proceeds after all delinquent taxes, late charges, interest and costs, including the cost of maintaining the property, are apportioned to parties in interest and then to the owner of record at the time the tax deed was issued. The commissioners notify within thirty days of the sale, a claim must be made within sixty days of receiving that notice, and nothing postmarked or received after the sixtieth day is accepted (Idaho Code 31-808).
Payment plan
No installment plan in the statute halts the deed. Any portion may be paid at any time and partial payments are accepted, but they are applied to the oldest year first and do not stop the process unless the third year delinquency is cleared in full (Idaho Code 63-903, 63-1002). The statutory routes that can hold a parcel are a hardship cancellation by the commissioners (Idaho Code 63-711) and the state deferral, which can cover delinquencies, interest, late charges, costs and fees (Idaho Code 63-714).
Frequently Asked Questions
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