Tax Deed - Treasurer

(Please see https://adacounty.id.gov/treasurer for the latest version of this information)

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Tax Deed

FAQ

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 does Ada County dispose of parcels taken at tax deed?

Ada County uses a third-party auction website to auction all parcels taken in tax deed, generally the last weekend of June each year.

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

The Ada County Treasurer website posts the 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?

By Idaho Statute, 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 according to §31-808.

31-808. SALE OF COUNTY PROPERTY — GENERAL PROCEDURE — SALE OF PROPERTY ACQUIRED THROUGH TAX DEED — PROCEDURE AFTER ATTEMPTED AUCTION — EXCHANGE OF COUNTY PROPERTY — SALE OF CERTAIN ODD-LOT PROPERTY — SALE, EXCHANGE OR DONATION OF PROPERTY TO OTHER UNITS OF GOVERNMENT.

If the property to be sold is acquired by tax deed, the notice required to be published shall include, next to the description of the property, the name of the taxpayer as it appears in the delinquent tax certificate upon which the tax deed was issued. The property shall be sold to the highest bidder. However, the board of county commissioners shall set the minimum bid for the tax deeded property to include all property taxes owing, interest and costs but they may reserve the right to reject any and all bids and shall have discretionary authority to reject or accept any bid which may be made for an amount less than the total amount of all delinquent taxes, late charges, interest and costs, including other costs associated with the property, advertising, and sale, which may have accrued against any property so offered for sale, including the amount specified in the tax deed to the county. Such action by the board in setting the minimum bid shall be duly noted in their minutes. Failure to do so shall not invalidate a sale. For tax deeded property, the board of county commissioners shall conduct an auction no later than fourteen (14) months from the issuance of the tax deed.

(2) (a) Proceeds from the sale of county property not acquired by tax deed shall be paid into the county treasury for the general use of the county.

(b) If the property to be sold has been acquired by tax deed, pursuant to the provisions of chapter 10, title 63, Idaho Code, the proceeds from the sale, after payment of all delinquent taxes, late charges, interest and costs, including the cost for maintaining the property, shall be apportioned by the board of county commissioners to parties in interest as defined in section 63-201, Idaho Code, and then to the owner(s) of record of such property at the time the tax deed was issued on the property.

(6) Should the county be unable to sell at a public auction any real or personal property belonging to the county, including property acquired by tax deed, it may sell the property without further notice by public or private sale upon such terms and conditions as the county deems necessary. Distribution of the proceeds of sale shall be as set forth in subsection (2) of this section.

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

Please submit an email with your request to taxinfo@adacounty.id.gov  A number of Treasurer staff monitor this email and they will be able to appropriately direct your request to the appropriate person.