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Delinquent Taxes

When any portion of the tax becomes delinquent, a 2% late charge will be applied. Interest on the delinquent balance will accrue at 1% per month dating from January 1st. When paying delinquent balances please call our office for the amount due including the late charges and interest.

30 days after any portion of a manufactured home tax becomes delinquent payment is immediately due in full.

The Treasurer’s Office does not have authority to waive any late charges or interest per:

Idaho State Statute, Title 63 Revenue and Taxation, Chapter 9 Payment and Collection of Property Taxes.

Understanding the Tax Deed Process

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Notice of  Tax Deed Hearing

The tax deed hearing on the 2016 tax delinquency previously scheduled for April 6, 2020 has been rescheduled to August, 26, 2020.

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, but will not stop the Tax Deed auction unless the third year delinquency is paid in full. When a property enters into tax deed, additional costs and fees are added to the property. Please contact the Treasurer’s Office for accurate payoff amounts.

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 Statesman.

February – Tax Deed names, addresses and property description are published in the Idaho Statesman (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.

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 approximately one month later. If a parcel does not sell at the second auction, the County has the option to dispose of the property in accordance with 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 appropriately direct your request to the appropriate person.