Elmore County Treasurer

and

Tax Collector

Tax Deed Process

(an Overview of 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 August all three-year real property delinquencies owners and all "parties in interest" will be notified and warned that Elmore 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 will be held in April 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 Elmore County Treasurer's Office which satisfy statutory requirements of notification and due diligence)

 

Guaranteed funds - cash or money order required to stop notice of 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 Treasurers 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. (Pending Issue Fee $400)

 

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 or money order required to avoid publication of the owner's name in Mountain Home News as having property pending issue of Tax Deed.

 

TAX DEED NAMES, ADDRESSES, PROPERTY DESCRIPTION IS PUBLISHED

IN THE MOUNTAIN HOME 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 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 or money order required to redeem the delinquency and stop Tax Deed action.

 

DEADLINE FOR RECORDING OF AFFIDAVIT OF COMPLIANCE (63-1005

(8-9), At least (5) five days before the tax deed, 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...)

 

Important Deadlines

Making Payments

Tax Reductions

Payment Due Dates

Property Tax Calculation

Questions About Your Tax Bill?

Tax Deed Sales

Property Owner/Taxpayer Responsibilities and Reminders...