FAQ Tax Deeding

We do not sell tax lien certificates of deeds in the State of Idaho. If property taxes on real property become three (3) years delinquent, the county takes title to the property through tax deed. This process involves extensive research to make sure that all individuals who are legal “party in interest” are notified of the delinquency and given an opportunity to pay the tax and retain their interest. In Bonner County, the tax deed hearing is held in May of each year.

Property taken through the tax deed process may be redeemed by the owner(s) or other parties holding a recorded legal interest in the property within fourteen months of tax deed issuance or until sold at public auction, whichever comes first.

Bonner County process the hearing for properties in tax deed once a year, generally in May.

In Bonner County, when tax deed properties are to be sold, the Bonner County Commissioners will schedule an auction. The Bonner County auction is usually held in July of each year and is scheduled after the annual Tax Deed Hearing which occurs in May. Bonner County currently utilizes Public Surplus which is an online auction site. At the close of the auction the Bonner County Treasurer will issue a Deed of County Property to the successful bidder. The Deed of County Property will include the property description, the name and mailing address of the party to whom the property will be deeded to and the sale price. The buyer must make payment in full via wire transfer to Public Surplus by the set time listed on the auction site. Once the Deed of County Property has been recorded the Bonner County Treasurer’s office will mail the original deed to the purchaser.

The Bonner County Commissioners are responsible for setting the minimum bid. The minimum bid will include an accounting of total taxes owed with penalty and interest and the costs associated with the tax deed process. The tax deeding costs are file fees, litigation guarantee fees, certified mailing fees, newspaper advertising fees, mapping, recording fees and any other costs incurred in preparing the parcel for sale. Occasionally, a tax deed property sells for more than the minimum bid. This results in “excess” funds which are available to be paid to any party of interest after the appropriate filings are collected and reviewed by legal. If no one applies for the excess funds or there are still funds after paying out the parties that did apply all other excess funds are turned over to the Idaho State Treasurer Unclaimed Property.

Bonner County Treasurer’s Office will post a list of parcels taken in tax deed to our website after the June 20th tax deadline has passed, usually by the last Monday in June. You can also provide our office with a self-addressed stamped envelope if you wish to get the list by mail.

Parcels that do not sell in an initial sale offering are kept in Bonner County’s name. The Bonner County Board of Commissioners can then choose to accept or deny any closed bids presented to them per Idaho Code 31-808.

Please email treasurer@bonnercountyid.gov with your request. The Treasurer’s Office staff monitors this email and will be able to direct your request to the appropriate person. You can also call our office at 208-265-1433.