Tax Foreclosure in Idaho: What Homeowners Need to Know
A guide from AuctionBlock.org — a mission-driven company dedicated to foreclosure prevention education
Idaho uses a tax deed system. When property taxes go unpaid, the county eventually takes a tax deed to the property and can sell it.
How It Works
Property taxes in Idaho are collected by the county treasurer. Under Idaho Code § 63-1001 et seq., taxes become delinquent on January 1 of the year following the year they were due. A late charge is applied, and interest accrues at 1% per month.
After taxes remain delinquent for 3 years, the county can apply for a tax deed under Idaho Code § 63-1005. The county treasurer must send notice by certified mail and publish notice before applying for the deed. Once the tax deed is issued, the county owns the property and can sell it.
Redemption Period
The property owner can redeem at any time before the tax deed is issued by paying all delinquent taxes, late charges, interest, and costs. Once the 3-year delinquency period passes and the county applies for a tax deed, the redemption window closes after the required notice period (at least 28 days from notice). After the deed is issued, there is no further right of redemption.
Key Programs and Exemptions
Homeowner's Exemption: Under Idaho Code § 63-602G, owner-occupied primary residences qualify for a property tax exemption on 50% of the assessed value, up to a maximum set by statute. Apply through your county assessor's office.
Property Tax Reduction (Circuit Breaker): Under Idaho Code § 63-701 et seq., qualifying homeowners who are 65+, disabled, widowed, a former POW, or a fatherless/motherless child under 18 may receive a property tax reduction based on income. Maximum benefit and income limits are set annually. Apply through your county assessor between January 1 and April 15.
Installment Payments: Idaho allows property taxes to be paid in two installments — half due by December 20 and half due by June 20 of the following year. If you are having trouble, contact your county treasurer early.
Where to Get Help
- Idaho Legal Aid Services: Provides free legal help to low-income Idahoans. Call (208) 336-8980 or 1-866-345-0106, or visit idaholegalaid.org.
- HUD-Approved Housing Counselors: Call 1-800-569-4287 or visit hud.gov/counseling.
Take Action
If you are behind on property taxes in Idaho, contact your county treasurer immediately. You have up to 3 years before a tax deed can be issued, but acting early gives you the most options.
Visit auctionblock.org/get-help for free resources and referrals.
Disclaimer: This guide is for educational purposes only and does not constitute legal advice. Laws and programs change. Verify current rules with your county tax office or a licensed attorney. AuctionBlock.org is a mission-driven company.