When The Taxes Go Unpaid
Idaho Code § 63-1005 and Idaho Code § 63-1007 — three years to redeem, a tax deed to the county, then fourteen months
Three years. If real property with a delinquency is not redeemed within three years from the date of delinquency, the county tax collector makes a tax deed for it in favor of the county. Before the deed, a notice of pending issue of tax deed must be given and an affidavit of compliance recorded.
The notice goes by certified mail, return receipt demanded, to the record owners and parties in interest at their last known address, no more than five months and no less than two months before the deed is set to issue. If it comes back undelivered, a summary is published once a week for four consecutive weeks.
Fourteen months after the deed. After the tax deed, the record owner or a party in interest may still redeem by paying the delinquency, late charges, interest and costs, until the county commissioners contract to sell the property or transfer it by county deed. The right ends fourteen months from the issuance of the tax deed in any case.
The costs of the notice and the tax deed process become a lien on the property. A particular parcel is a question for the county treasurer or a licensed Idaho attorney.
Sources for this section (2)
- Idaho Code § 63-1005 — Pending issue of tax deed — General provisions — Notice
- Idaho Code § 63-1007 — Redemption — Expiration of right
Legal information, not legal advice. Verified as of October 2026. Applying it to a particular situation is the work of a licensed Idaho attorney.