Tax Deed Process - Overview

Idaho Code Sections 63-1003 - 63-1011)

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 IS 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 Process - Overview

Idaho Code Sections 63-1003 - 63-1011)

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 IS 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

April-May 2010 Pending Issue Early Warning Letter

June 28-July 9, 2010 Letter warning of "Pending Issue Date" with Cash or Cashier’s Check only payment period noted and $500 fee reiterated

August 18, 2010 LAST DAY to pay with personal check or money order before addition of $500 fee

Aug 19 - Sep 3, 2010 Pay with CASH, CASHIER’S CHECK or WIRE TRANSFER ONLY to avoid $500 fee

September 3, 2010 LAST DAY to pay before Pending Issue Fee is attached-all partial payments accepted but won’t stop $500.00 fee.

September 3, 2010 $500.00 PENDING ISSUE FEE IS ATTACHED AT 5PM when system backup is run.

Sept 6-10, 2010 NOTICE OF PENDING ISSUE mailed to interested parties (CERTIFIED) "... no more than 5 months (8/20/10) nor less than 2 months (11/20/10) before the time set for the tax deed to issue." 63-l005[2a]

Nov 8-12, 2010 Warning letter of publication dates with time period and manner of payment to avoid publication.

Nov 19, 2010 LAST DAY to pay with a check or money order to avoid publication.

Nov 22–Dec 3, 2010 Pay with CASH, CASHIER’S CHECK or WIRE TRANSFER only to avoid publication; all payments accepted, but only cash, cashier’s check or wire transfer will stop publication

Dec 3, 2010 Last Day to pull from Publication (payments rec’d before 5:00pm)

Dec 9, 18, 21, 29, ‘10 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]

Nov 29-Dec 3, 2010 FINAL NOTICE mailed warning of hearing date and period for payment with guaranteed funds to avoid tax deed. (CERTIFIED-RRR)

December 27, 2010 Last Day to pay with a personal check or money order

Dec 28 ’10–Jan 20 ‘11 Pay CASH, CASHIER’S CHECK or WIRE TRANSFER only through 12:00pm 1/20/11.

January 10 - 13, 2011 Record Affidavit of Compliance at Ada County Recorder (at least 5 business days prior to the Tax Deed Hearing). 63-1005. (Note: Last day January 13, 2011)

January 20, 2011 Tax Deed Hearing – 1:30-2:30 pm Commissioners Conference Room (63-1006) PAYMENTS CAN BE ACCEPTED WITH CASH OR CASHIER’S CHECK UNTIL TIME OF HEARING

 

April-May 2010 Pending Issue Early Warning Letter

June 28-July 9, 2010 Letter warning of "Pending Issue Date" with Cash or Cashier’s Check only payment period noted and $500 fee reiterated

August 18, 2010 LAST DAY to pay with personal check or money order before addition of $500 fee

Aug 19 - Sep 3, 2010 Pay with CASH, CASHIER’S CHECK or WIRE TRANSFER ONLY to avoid $500 fee

September 3, 2010 LAST DAY to pay before Pending Issue Fee is attached-all partial payments accepted but won’t stop $500.00 fee.

September 3, 2010 $500.00 PENDING ISSUE FEE IS ATTACHED AT 5PM when system backup is run.

Sept 6-10, 2010 NOTICE OF PENDING ISSUE mailed to interested parties (CERTIFIED) "... no more than 5 months (8/20/10) nor less than 2 months (11/20/10) before the time set for the tax deed to issue." 63-l005[2a]

Nov 8-12, 2010 Warning letter of publication dates with time period and manner of payment to avoid publication.

Nov 19, 2010 LAST DAY to pay with a check or money order to avoid publication.

Nov 22–Dec 3, 2010 Pay with CASH, CASHIER’S CHECK or WIRE TRANSFER only to avoid publication; all payments accepted, but only cash, cashier’s check or wire transfer will stop publication

Dec 3, 2010 Last Day to pull from Publication (payments rec’d before 5:00pm)

Dec 9, 18, 21, 29, ‘10 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]

Nov 29-Dec 3, 2010 FINAL NOTICE mailed warning of hearing date and period for payment with guaranteed funds to avoid tax deed. (CERTIFIED-RRR)

December 27, 2010 Last Day to pay with a personal check or money order

Dec 28 ’10–Jan 20 ‘11 Pay CASH, CASHIER’S CHECK or WIRE TRANSFER only through 12:00pm 1/20/11.

January 10 - 13, 2011 Record Affidavit of Compliance at Ada County Recorder (at least 5 business days prior to the Tax Deed Hearing). 63-1005. (Note: Last day January 13, 2011)

January 20, 2011 Tax Deed Hearing – 1:30-2:30 pm Commissioners Conference Room (63-1006) PAYMENTS CAN BE ACCEPTED WITH CASH OR CASHIER’S CHECK UNTIL TIME OF HEARING