Behind on Property Taxes in Idaho?

You can still sell your land. When we buy land with back taxes, the taxes are paid off at closing from the sale, and you pay no fees or commissions.

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Back taxes paid at closing from the sale
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How Idaho collects

Tax deed state: the county sells the property itself at a tax sale.

Time to redeem

Up to three years from delinquency before the county takes a tax deed, and then up to 14 months after the deed unless the county has already sold or transferred the land.

All delinquent taxes, the 2 percent late charge, interest at 1 percent per month, and costs, including title search and other professional fees.

What Happens When Taxes Go Unpaid in Idaho

December 20
Full year's tax, or the first half, is due.
December 21
An unpaid first half is delinquent. A 2 percent late charge is added and interest of 1 percent per month applies.
June 20 of the next year
Second half is due. If unpaid, it is delinquent with the same charges.
2 to 5 months before the deed date
The treasurer mails a certified notice of pending tax deed and publishes it for 4 weeks.
3 years after delinquency
If not paid, the treasurer issues a tax deed to the county.
Up to 14 months after the deed
The record owner can still redeem unless the county has sold or transferred the land. The county must hold its auction within 14 months of the deed.
Within 30 days after a county sale
The county notifies parties of excess proceeds. Claims are due within 60 days.

Back Taxes in Idaho: Your Options

This page explains what happens in Idaho when property taxes on land go unpaid. It covers the due dates, the late charge and interest, the three year path to a tax deed, the notices, how to redeem, what happens to extra money if the county sells, and the choices you have. It is written for owners of vacant land, including heirs.

Idaho does not sell tax liens to investors. If taxes stay unpaid for three years, the county takes a tax deed to the land. Until then, and for a short time after, the owner can still pay and keep the land. This page is general information, not legal or tax advice; for your own case, ask your county treasurer or an Idaho attorney.

When Idaho property taxes become delinquent

Idaho property taxes are due in full by December 20 of the year they are levied. You can instead pay in two halves: the first half by December 20 and the second half by June 20 of the next year, as long as the first half is paid on time (Idaho Code 63-903).

If the first half is not paid by December 20, or the second half by June 20, the unpaid amount is delinquent and a late charge and interest are added.

Late charge and interest

A late charge of 2 percent of the delinquency is added (Idaho Code 63-201). Interest of 1 percent per month is added on the delinquent tax, counted from January 1 after the year the tax lien attached (Idaho Code 63-1001). Interest is not charged on collection costs. Counties also add costs, such as title search fees, as the case moves toward a tax deed.

What the county does next: the tax deed

If a delinquency is not paid within three years from the date it became delinquent, the county treasurer issues a tax deed for the property in favor of the county (Idaho Code 63-1005).

Before that, the treasurer must notify the record owner and parties in interest by certified mail no more than five months and no less than two months before the deed is set to issue. A summary of the notice is also published in a local newspaper once a week for four weeks in a row.

After the county takes the deed, it must offer the property at a public auction no later than 14 months after the deed issues. The county sets a minimum bid that covers the taxes, interest and costs (Idaho Code 31-808). Within 30 days after the sale, the county must notify parties in interest of any excess proceeds. They have 60 days to file a claim, and any money left after liens in order of priority goes to the former owner.

Redemption in Idaho

Before the tax deed issues, you stop the process by paying the delinquent taxes, late charges, interest and costs to the county treasurer.

Even after the county takes the tax deed, the record owner or a party in interest can still redeem by paying the delinquency, late charges, accrued interest and costs, including title search and other professional fees. This right ends 14 months after the tax deed is issued, or sooner if the county commissioners have already sold or transferred the property (Idaho Code 63-1007).

Your options if you are behind

Idaho gives owners a long runway, but the cost grows each month.

Pay the delinquent amount to the county treasurer, in full or as the treasurer allows.
Ask the treasurer whether partial payments are accepted and how they are applied.
Read every certified letter from the treasurer. The tax deed notice gives the date the deed will issue.
If the county has taken a tax deed, redeem within 14 months unless the county has already sold it.
Sell the land before the deed issues. The taxes are paid from the sale price.
If the county auctions the land, watch for the excess proceeds notice and claim within 60 days.

Selling Idaho land that has back taxes

Back taxes do not stop a sale. Until the county takes a tax deed, you still own the land. At closing, the title company pays the county treasurer from the sale price, and the buyer gets clean title.

EasyLotBuyer buys land with back taxes, liens, title issues and no road access, and buys from heirs and estates. We make a cash offer within 24 hours, charge no fees or commissions, pay the closing costs, and can close in as few as 7 days. The back taxes are paid at closing from the sale, so you do not need to find the money first.

Where to check what you owe

The county treasurer collects property tax in Idaho. The Idaho State Tax Commission's property tax contact page lists links to the assessor and treasurer of all 44 counties. Ask the treasurer for the payoff as of a date and for the year the delinquency started.

Sources

Rules and fees change; check with the county before you act on them.

Back Tax Questions in Idaho

When are Idaho property taxes delinquent?

The full tax, or the first half, is due December 20. The second half is due June 20. Any part not paid by its date is delinquent.

What is the penalty for late property taxes in Idaho?

A 2 percent late charge on the delinquency, plus interest of 1 percent per month, plus county costs.

Does Idaho sell tax liens?

No. After three years of delinquency, the county itself takes a tax deed. It then sells the land at public auction within 14 months.

Can I get my land back after the county takes a tax deed?

Yes, for up to 14 months after the deed, unless the county has already sold or transferred it. You pay the delinquency, late charges, interest and costs.

What happens to the money if the county sells my land for more than I owed?

The county must notify parties in interest within 30 days. After lienholders are paid in order, the rest goes to the former owner. Claims must be made within 60 days.

Can I sell Idaho land that has back taxes?

Yes. Until the county takes a tax deed, you own the land. The taxes are paid to the treasurer from the sale price at closing, and we pay the closing costs.