Tax Deed
Statute: Idaho Code § 63-1005 County Surplus Property Private Sale (OTC) Available
Idaho Tax Sale Auctions & OTC Lands
Idaho counties take tax deeds after 3 years of delinquency and auction properties directly to the public. Unsold parcels can be purchased privately through the Commissioners. Explore all 44 counties below for auction schedules, online bidding portals, and over-the-counter purchases.
State Legal Rules
Statutory Return: Direct Tax Deed Auction
Redemption: None (County takes title after 3 years pre-sale delinquency)
Primary Platform: Public Surplus / In-Person
All 44 Counties in Idaho
Click any county for direct platform links, required deposit amounts, and lands available lists.
Ada County
Pop: 524.673
Platform: Public Surplus / In-Person
Official: Ada County Treasurer & Board of Commissioners
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Canyon County
Pop: 257.674
Platform: Public Surplus / In-Person
Official: Canyon County Treasurer & Board of Commissioners
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Kootenai County
Pop: 185.010
Platform: Public Surplus / In-Person
Official: Kootenai County Treasurer & Board of Commissioners
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Bonneville County
Pop: 131.366
Platform: Public Surplus / In-Person
Official: Bonneville County Treasurer & Board of Commissioners
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Twin Falls County
Pop: 95.156
Platform: Public Surplus / In-Person
Official: Twin Falls County Treasurer & Board of Commissioners
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Bannock County
Pop: 90.400
Platform: Public Surplus / In-Person
Official: Bannock County Treasurer & Board of Commissioners
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Madison County
Pop: 54.547
Platform: Public Surplus / In-Person
Official: Madison County Treasurer & Board of Commissioners
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Bonner County
Pop: 52.547
Platform: Public Surplus / In-Person
Official: Bonner County Treasurer & Board of Commissioners
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Bingham County
Pop: 50.395
Platform: Public Surplus / In-Person
Official: Bingham County Treasurer & Board of Commissioners
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Nez Perce County
Pop: 42.987
Platform: Public Surplus / In-Person
Official: Nez Perce County Treasurer & Board of Commissioners
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Latah County
Pop: 41.301
Platform: Public Surplus / In-Person
Official: Latah County Treasurer & Board of Commissioners
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Jefferson County
Pop: 34.198
Platform: Public Surplus / In-Person
Official: Jefferson County Treasurer & Board of Commissioners
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Elmore County
Pop: 29.724
Platform: Public Surplus / In-Person
Official: Elmore County Treasurer & Board of Commissioners
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Payette County
Pop: 27.279
Platform: Public Surplus / In-Person
Official: Payette County Treasurer & Board of Commissioners
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Cassia County
Pop: 25.696
Platform: Public Surplus / In-Person
Official: Cassia County Treasurer & Board of Commissioners
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Jerome County
Pop: 25.479
Platform: Public Surplus / In-Person
Official: Jerome County Treasurer & Board of Commissioners
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Blaine County
Pop: 25.041
Platform: Public Surplus / In-Person
Official: Blaine County Treasurer & Board of Commissioners
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Minidoka County
Pop: 22.480
Platform: Public Surplus / In-Person
Official: Minidoka County Treasurer & Board of Commissioners
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Gem County
Pop: 21.071
Platform: Public Surplus / In-Person
Official: Gem County Treasurer & Board of Commissioners
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Idaho County
Pop: 17.890
Platform: Public Surplus / In-Person
Official: Idaho County Treasurer & Board of Commissioners
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Gooding County
Pop: 16.061
Platform: Public Surplus / In-Person
Official: Gooding County Treasurer & Board of Commissioners
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Franklin County
Pop: 15.494
Platform: Public Surplus / In-Person
Official: Franklin County Treasurer & Board of Commissioners
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Fremont County
Pop: 14.196
Platform: Public Surplus / In-Person
Official: Fremont County Treasurer & Board of Commissioners
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Shoshone County
Pop: 14.026
Platform: Public Surplus / In-Person
Official: Shoshone County Treasurer & Board of Commissioners
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Boundary County
Pop: 13.557
Platform: Public Surplus / In-Person
Official: Boundary County Treasurer & Board of Commissioners
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Owyhee County
Pop: 12.722
Platform: Public Surplus / In-Person
Official: Owyhee County Treasurer & Board of Commissioners
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Valley County
Pop: 12.644
Platform: Public Surplus / In-Person
Official: Valley County Treasurer & Board of Commissioners
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Teton County
Pop: 12.549
Platform: Public Surplus / In-Person
Official: Teton County Treasurer & Board of Commissioners
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Washington County
Pop: 11.425
Platform: Public Surplus / In-Person
Official: Washington County Treasurer & Board of Commissioners
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Benewah County
Pop: 10.369
Platform: Public Surplus / In-Person
Official: Benewah County Treasurer & Board of Commissioners
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Clearwater County
Pop: 9214
Platform: Public Surplus / In-Person
Official: Clearwater County Treasurer & Board of Commissioners
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Boise County
Pop: 8517
Platform: Public Surplus / In-Person
Official: Boise County Treasurer & Board of Commissioners
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Lemhi County
Pop: 8441
Platform: Public Surplus / In-Person
Official: Lemhi County Treasurer & Board of Commissioners
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Power County
Pop: 8253
Platform: Public Surplus / In-Person
Official: Power County Treasurer & Board of Commissioners
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Caribou County
Pop: 7219
Platform: Public Surplus / In-Person
Official: Caribou County Treasurer & Board of Commissioners
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Bear Lake County
Pop: 6766
Platform: Public Surplus / In-Person
Official: Bear Lake County Treasurer & Board of Commissioners
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Lincoln County
Pop: 5450
Platform: Public Surplus / In-Person
Official: Lincoln County Treasurer & Board of Commissioners
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Oneida County
Pop: 4953
Platform: Public Surplus / In-Person
Official: Oneida County Treasurer & Board of Commissioners
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Adams County
Pop: 4903
Platform: Public Surplus / In-Person
Official: Adams County Treasurer & Board of Commissioners
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Custer County
Pop: 4523
Platform: Public Surplus / In-Person
Official: Custer County Treasurer & Board of Commissioners
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Lewis County
Pop: 3739
Platform: Public Surplus / In-Person
Official: Lewis County Treasurer & Board of Commissioners
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Butte County
Pop: 2758
Platform: Public Surplus / In-Person
Official: Butte County Treasurer & Board of Commissioners
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Camas County
Pop: 1232
Platform: Public Surplus / In-Person
Official: Camas County Treasurer & Board of Commissioners
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Clark County
Pop: 801
Platform: Public Surplus / In-Person
Official: Clark County Treasurer & Board of Commissioners
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How Tax Sales Operate in Idaho
Under Idaho Code § 63-1005, delinquent property taxes follow a precise statutory timeline. Understanding the difference between bidding on Tax Deed and purchasing over-the-counter is essential for investors.
Bidding & Auction Process
Auctions are conducted online via Public Surplus / In-Person or in person by the County Treasurer & Board of Commissioners. Winning bidders are required to tender payment via wire transfer, certified check, or ACH within statutory deadlines.
Over-The-Counter Lands (County Surplus Property Private Sale (OTC))
In Idaho, unsold properties or tax lien certificates become available as County Surplus Property Private Sale (OTC). Buyers can purchase these parcels directly over-the-counter without attending an open outcry auction.
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