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Delinquent Tax Collections

Auction dates are subject to change. This page was last updated on 4/11/2024. Please check back for auction dates and/or updated property lists.

Prior owners or legally recorded parties of interest have until the auction begins to redeem the property and prevent auction.

Tax Year 2020 Auction List

Parcel Number
Address
Minimum Bid
R0406020075 33 W Idaho Ave, Meridian ID 83642 TBD
R0589870013 W Garden Ct, Boise ID 83705 TBD
R0988770290 4460 W Thorn Creek St, Meridian ID 83642 TBD
R1061600110 2284 S Shoshone St, Boise ID 83705 TBD
R1525610120 5607 S Onaga Pl, Boise ID 83716 TBD
R1539600230 2270 S Skillern Dr, Boise ID 83709 TBD
R3746000360 1615 S Juanita St, Boise ID 83706 TBD

Claims must be submitted within 60 days from receipt of the notice of sale and the amount of excess proceeds. No responses postmarked or received after the sixtieth day shall be accepted.

Idaho Statute 31-808

For the Mobile Home auction, due to delinquent taxes, please visit the Ada County Sheriff’s website.

Understanding the Tax Deed Process

 

On January 1st the Treasurer’s Office orders a listing of all real property parcels with a three (3) year delinquency and begins working to identify, notify and warn the owner and all “parties of interest” that Ada County will take tax deed to the parcel if the delinquency is not paid, per Idaho State Statute Title 63 Revenue and Taxation, Chapter 10 Collection of Delinquency on Real, Personal and Operating Property.

Partial payments will be accepted and applied at any time prior to the Tax Deed Hearing, but will not stop the Tax Deed process.  After the Tax Deed Hearing takes place, all delinquent years must be paid in full plus the current year to redeem the property.

judges gavel and a model house sitting on a wood table

Tax Deed Calendar

 

November/December – Pending Issue is mailed certified to interested parties no more than 5 months nor less than 2 months before the time set of the Tax Deed to issue.

January – Deadline to pay with certified funds to prevent publication in the Idaho Press Tribune.

February – Tax Deed names, addresses and property description are published in the Idaho Press Tribune (1 day a week for 4 weeks)

March – Treasurer’s Office records Affidavit of Compliance with the Ada County Recorder’s Office.

March/April – Tax Deed Hearing in the Board of County Commissioners Office.

Auction – Within 14 months of the Tax Deed Hearing date.

Frequently Asked Questions

Are tax lien certificates or deeds sold?

We do not sell tax lien certificates or deeds in the State of Idaho. If property taxes on real property become three (3) years delinquent, the county takes title to the property through tax deed. This process involves extensive research to make sure that all individuals who are a legal “party in interest” are notified of the delinquency and given an opportunity to pay the tax and retain their interest. In Ada County, the tax deed hearing is held in January or February of each year.

What is the redemption period?

Property taken through the tax deed process may be redeemed by the owner(s) or other parties holding a recorded legal interest in the property within (1) year of tax deed issuance or until sold at public auction, whichever comes first.

How often does Ada County take properties to tax deed?

Ada County processes the hearing for properties in tax deed once a year, generally in March.

How is tax deed property sold?

In Ada County, when tax deed properties are to be sold, the Ada County Commissioners will schedule an auction. The Ada County auction is usually held in late May of each year and is scheduled after the annual Tax Deed Hearing which occurs in mid-February. The Ada County Treasurer will issue a “Certificate of Sale” to the successful bidder. The Certificate of Sale will include the property description, the name and mailing address of the party to whom the property will be deeded and the sale price. The buyer must present payment in full in cash or by cashier’s check or bank wire transfer, at the Ada County Treasurer’s Office by 5:00 p.m. on the day following the sale. A Quit Claim Deed will be issued and recorded and the original deed will be mailed (certified mail) to the buyer at the mailing address designated on the Certification of Sale.

How is the minimum bid set?

The Board of Ada County Commissioners are responsible for setting the minimum bid. The costs include an accounting of total taxes owed with penalty and interest, pending issue fees, certifications and special assessments, costs of publication, anticipated recording fees and any other costs incurred in preparing the parcel for sale.

Occasionally, a tax deed property sells for more than the minimum bid. This results in “excess” proceeds which are available to be paid to any party of interest after appropriate filings are collected and reviewed by legal counsel. After all parties of interest have been paid, the owner of record receives the remaining proceeds from the sale.

How can someone obtain a list of the parcels taken by tax deed?

Ada County Treasurer’s Office will post a list of parcels taken in tax deed approximately one week after the tax deed hearing on our website.

What happens to parcels that do not sell in the tax deed auction?

Parcels that do not sell in an initial sale offering are scheduled for a subsequent auction. The County may dispose of property acquired by tax deed as authorized by Idaho State Statute Title 31 Counties and County Law, Chapter 8 Powers and Duties of Board of Commissioners.

Who should I contact if I need additional information about tax deed?

Please e-mail [email protected] with your request. Treasurer’s Office staff monitors this email and will be able to direct your request to the appropriate person.