Tax Deed Process

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Tax Deed Process - Overview

About Real Property Tax Delinquencies (63-1003):

Any delinquency on real property taxes constitutes a perpetual lien against the property in favor of the county for all taxes, late charges and interest. The lien stands until all delinquent amounts owing are paid in full.
Property tax delinquency takes a top priority over all other liens ("..a first and prior perpetual lien")
Tax Lien Certificates are NOT sold in the State of Idaho. Some states "sell" tax lien certificates to parties willing to pay the tax delinquency - Idaho does not. We do not provide information to investors regarding the laws and practices of other states regarding tax delinquencies.
'Redemption" of the lien(s) occurs when the delinquent property taxes are paid in full.

The Tax Deed Process:
On January 1st the Tax Deed Clerk orders a listing of all three-year real property delinquencies and begins working to identify, notify and warn the owner and all "parties in interest" that Ada County will take tax deed to the parcel if the delinquency is not paid.
The Taxpayer must pay the third-year delinquency in full to stop the Tax Deed Process. Partial payments will be accepted and applied at any time but will not stop the Tax Deed action unless the third year delinquency is paid in full.
As soon after January 1st as possible, the date for hearing is set. The tax deed hearing will be held in either January or February of the following year. As soon as the hearing is scheduled the tax deed calendar is created, working backward from the hearing date. The Tax Deed Calendar includes the following events (Idaho Code reference in italics indicates statutory requirement - other steps are policies of the Ada County Treasurer's Office which satisfy statutory requirements of notification and due diligence).

Letter warning of "Pending Issue" date. (at least 2 months prior to Pending Issue)

"Bid" letters sent out to title companies, requesting bids for providing title reports on tax deed parcels. The law requires that we notify all parties in interest. The title report lists parties holding recorded legal interest in the property. (2-3 weeks prior to Pending Issue).
Guaranteed funds - cash, cashier's check or wire transfer required to stop notice of pending issue. (15 days prior to Pending Issue)
PENDING ISSUE FEE IS ATTACHED (5:00 p.m. the night before the notice of pending issue is printed - see below). The law allows the Treasurer's office to attach this fee to recover the costs of the tax deed process so that other taxpayers are not required to bear this burden. (Current Pending Issue Fee $500)
NOTICE OF PENDING ISSUE OF TAX DEED mailed to owner and interested parties. (63-1005(2a) ...such service of notice to be made no more than (5) five months nor less than (2) months before the time set for the tax deed to issue;)
Title searches/reports ordered. (as soon as possible after pending issue fee is attached)
Guaranteed funds – cash, cashier's check or wire transfer required to avoid publication of the owner's name in Statesman as having property pending issue of Tax Deed. (15 days prior to Publication).
TAX DEED NAMES, ADDRESSES, PROPERTY DESCRIPTION ARE PUBLISHED IN THE IDAHO STATESMAN (1 day a week for 4 weeks). (63-1005(2b) ...such publication must be made at least once a week for four (4) consecutive weeks, the last publication of which is to be no more than two (2) months nor less than fourteen (14) days before the time set for the tax deed to issue).
Title search updates ordered to identify any changes since original report provided.
Guaranteed funds – cash, cashier's check or wire transfer required to redeem the delinquency and stop Tax Deed action. Absolutely no personal or business checks accepted during this period. (10 days before the hearing)
DEADLINE FOR RECORDING OF AFFIDAVIT OF COMPLIANCE (63-1005 (8-9), At least (5) five days before the tax deed shall issue the county treasurer shall make an affidavit of compliance stating that he or she has complied with the conditions of issuance of notice of pending issue...such affidavit shall be delivered to the county recorder to be by such officer entered on the records of his or her office...)
TAX DEED HEARING. (63-1005)

Ada County Treasurer's Office
200 West Front Street
1st Floor
Boise, ID 83702
(208) 287-6800
(208) 287-6809 fax

TAX DEED CALENDAR - DELINQUENT 2009 TAXES

JUNE 25 - JULY 6, 2012	Letter warning of "Pending Issue Date" with Cash or Cashier's Check only payment period and fee noted. (Certified Letter)
AUGUST 17, 2012	LAST DAY to pay with personal check or money order before the addition of the fee.
AUGUST 20-31, 2012	Pay with CASH, CASHIER'S CHECK OR WIRE TRANSFER ONLY to avoid fee.
AUGUST 31, 2012	Absolute LAST DAY to pay before Pending Issue Fee is attached - all partial payments will be accepted but will not stop the fee from being attached at 5:00 PM.
AUGUST 31, 2012	PENDING ISSUE FEE IS ATTACHED AT 5:00 PM
SEPTEMBER 3 -7, 2012	NOTICE OF PENDING ISSUE mailed to interested parties (CERTIFIED) "... no more than 5 months (8/17/12) nor less than 2 months (11/16/12) before the time set for the tax deed to issue." 63-1005[2a]
OCTOBER 1 - 5, 2012	Warning letter of publication dates with the time period and manner of payment to avoid publication.
OCTOBER 22, 2012 - JANUARY 17, 2013	PAY WITH CASH, CASHIER'S CHECK OR WIRE TRANSFER ONLY
NOVEMBER 2, 2012	Last Day to pull from Publication (guaranteed funds payments received before 12:00 PM.)
NOVEMBER 23, 29 & DECEMBER 8, 11, 2012	Tax Deed NAMES, ADDRESSES, PROPERTY DESCRIPTIONS are published in the Idaho Statesman (1 day a week. for 4 wks. ... no more than 2 months nor less than 14 days before the time set for the tax deed to issue 63-1005 [2b]
NOVEMBER 26-30, 2012	FINAL NOTICE mailed warning of Hearing Date. Guaranteed funds are required to avoid tax deed.(Certified)
January 7-10, 2013	Record Affidavit of Compliance at Ada County Recorder (at least 5 business days prior to the Tax Deed Hearing) 63-1005
January 17, 2013	Tax Deed Hearing - 2:30 PM Commissioners Conference Room (63-1006) PAYMENTS CAN BE ACCEPTED WITH CASH OR CASHIER'S CHECK UNTIL TIME OF HEARING

Warning letter of publication dates with the time period and manner of payment to avoid publication.