Tax Deed

                                                    
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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:

In late May, we create a listing of all upcoming three-year real property delinquencies and begin working to identify, notify and warn the owner and all "parties in interest" that Bingham 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.

The tax deed hearing is scheduled for May of the year following the tax being three years delinquent (i.e. May 2015 for 2011 delinquent taxes).  The tax deed process calendar works backward from the hearing date and includes the following events (Idaho Code reference in italics indicates statutory requirements—other steps are policies of the Bingham County Treasurer’s Office which satisfy statutory requirements of notification and due diligence):

  • Early warning letter of upcoming 3 year delinquency mailed in late May
  • In mid-August a letter advising that title searches to identify “parties in interest” will be ordered on any parcel with unpaid 3 year delinquencies if not paid in full by September 30th.  Any fees related to the tax deed process are attached, as they are incurred, to the tax due.
  • In mid-October another reminder letter is sent to owners and known parties in interest.
  • Late January - A Notice of Pending Issue of Tax Deed is sent by certified mail to all owners and parties in interest (63-1005(2a)…such service of notice to be made no more than five (5)months nor less than two (2) months before the time set for the tax deed to issue;)
  • March – Publication warning  letter sent to owners of record to let them know that guaranteed funds (cash or cashier’s check)for payment in full are required to avoid publication of the owner’s name in local paper for having property pending issue of tax deed. (5 days prior to publication)
  • April – Tax deed names, addresses, property description and amount due are published in the Morning News (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 and no less than fourteen (14) days before the time set for the tax deed to issue).
  • Early May – Affadavits of Compliance are prepared and recorded.  (63-1005 (8-9): At least five (5) 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…).
  • Guaranteed funds  (cash or cashier’s check) required to redeem delinquency and stop tax deed action.  Absolutely no personal or business checks accepted during this period (10 days before the hearing).
  • Mid-May -- Tax Deed Hearing (63-1006)
  • Tax Deeds prepared and recorded.
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