Tax Deed and Sale Information

Understanding the Tax Deed Process

In Mid-January the Treasurer’s Office will order Litigation Guarantees on all real property parcels with a three (3) year delinquency and begins working to identify and notify the owner and all “parties of interest” that Bonner County will take tax deed to the parcel if the delinquency is not paid, per Idaho State Statute Title 63 Revenue and Taxation, Chapter 10 Collection of Delinquency on Real, Personal and Operating Property

Partial payments will be accepted and applied at any time prior to the Tax Deed Hearing, but it will not stop the Tax Deed process.  After the Tax Deed Hearing takes place, all delinquent years must be paid in full plus the current year to redeem the property.


Tax Deed Calendar


February/March – Pending Issue is mailed certified to interested parties no more than 5 months nor less than 2 months before the time set of the Tax Deed to issue.
End of March – Deadline to pay with certified funds to prevent publication in the Bonner County Daily Bee.
April – Tax Deed names, addresses and property description are published in the Bonner County Daily Bee (1 day a week for 4 weeks)
May – Treasurer’s Office records Affidavit of Compliance with the Bonner County Recorder’s Office.
May – Tax Deed Hearing in the Board of County Commissioners Office.
Auction – Within 14 months of the Tax Deed Hearing date.