Tax Deed Sales

FREQUENT QUESTIONS REGARDING THE SALE
OF ADA COUNTY TAX DEED PROPERTIES

Next online auction - Last week in August. (21st-24th)

Email Questions: propertytaxquestions@adaweb.net

1. DOES THE TAXING AUTHORITY SELL TAX LIEN CERTIFICATES OR DEEDS?

We do not sell tax lien certificates or deeds in Idaho. If property taxes on real property become three (3) years delinquent, the county takes title to the property through a process called "tax deed." This process involves extensive research to make sure that all individuals who are a legal "party in interest" (Idaho Code §63-1005) 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. We rarely proceed to tax deed on more than twelve parcels in any year.

2. HOW IS THE TAX DEED PROPERTY SOLD?

The county commissioners control the decisions to sell property acquired through tax deed. Idaho Code§31-808 outlines the powers and duties of the Board of Commissioners with regard to tax deed sales. (see State of Idaho Statutes http://www3.state.id.us/idstat/TOC/idstTOC.html )

In Ada County, when tax deed properties are to be sold, the Ada County Commissioners will schedule an on-line auction through Bid4Assets. 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 property will be offered through Bid4Assets, a web based auction site. 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 Certificate of Sale.

3. WHEN AND WHERE ARE AUCTIONS HELD? HOW DO I FIND OUT IF AN AUCTION IS SCHEDULED?.

The next auction has been scheduled for TBA. Access to the auction is available on the Internet at Bid4Assets. Ten (10) days prior to the sale a notice will appear in the Idaho Statesman legal notices section providing a list of properties to be sold, a legal description and street address for each property, or if no street address, a description of the location stating distance and direction from the nearest city. The legal notice will also list the time, location and terms of sale. Upon request, your name will be placed on our mailing list and a copy of the listing of properties will be sent to you after the public notice appears in the newspaper.

4. CAN I GET MORE DETAILED INFORMATION ON THE PROPERTIES TO BE SOLD? WHERE?

Go to the Ada County Website at www.adaweb.net - click on the “Treasurer” department and scroll to the bottom of the Treasurer’s home page. Click the link labeled “Tax Deed Sales” to access frequently asked questions and preview pending auction parcels under Pending Sales.

Property information can be found on the "Assessor's" department under "Online Property Information System. Additionally, information can be found at the auction website on Bid4Assets. Location maps and basic information on individual parcels can also be picked up at the Ada County Treasurer’s Office, on the first floor of the Ada County Courthouse at 200 W. Front Street, Boise, ID upon finalization of the auction listing.

5. HOW IS THE MINIMUM BID SET?

2008 Legislation amended Idaho Code 31-808 regarding the process to be used in setting minimum bid for tax deed property sales. "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..." 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. The costs will also include costs associated with the advertising and sale of the property.

6. WHAT IS THE RATE OF INTEREST ON DELINQUENT TAXES?

Interest on delinquent taxes accrues at 1% per month. There is no statutory interest rate, which applies to parcels taken by the county through the tax deed process. We apply 1% per month when calculating recommended bid requirements.

7. WHAT HAPPENS TO THE PROCEEDS OF THE SALE OF TAX DEED PROPERTY?

Proceeds from the sale of tax deed property are distributed according to Idaho Code 31-808 2(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." The claims information and deadlines are outlined in subsection (c) of the same code section.

8. WHAT IS THE REDEMPTION PERIOD FOR TAX DEED PROPERTIES?

Property taken, through the tax deed process may be redeemed by the owner(s) or other party(ies) holding a recorded legal interest in the property within one (1) year of tax deed issuance or until sold at public auction, whichever comes first. After sale at public auction, there is an additional one (1) year period in which the property may be redeemed if the tax deed process is proven to be irregular.

9. WHAT ARE THE RULES OF SALE REGARDING PAYMENT?

Terms of sale are determined by the commissioners, requiring payment in full in cash, by cashier's check or bank wire transfer (guaranteed funds) received no later than 5:00 p.m. on the day following the sale date..

10. WHAT ARE THE RULES OF SALE FOR "BID-IN" PROPERTIES?

This is not applicable in Idaho.

11. WHAT IS THE PROCESS FOR GETTING A DEED TO THE PROPERTY?

Ada County issues a Quit Claim Deed upon the sale of property taken through tax deed. Generally, these properties are not eligible for title insurance for at least one (1) year after purchase. A purchaser could, however, employ an attorney to proceed with Quiet Title action if desired. (See Idaho Code §63-1005 – One-year possession under tax deed conclusive as to regularity of proceedings.)

ADA COUNTY MAKES NO REPRESENTATION OR GUARANTEE AS TO THE ACCESSIBILITY, VALUE OR USABILITY OF THE PROPERTIES TO BE AUCTIONED.

Ada County Treasurer's Office
200 West Front Street
New Ada County Courthouse - 1st Floor
Boise, ID 83702
(208) 287-6800
(208) 287-6809 fax
Email: propertytaxquestions@adaweb.net