What is the process for getting a deed to the property?

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 Elmore County the tax deed hearing is held in April of each year. We rarely proceed to tax deed on more than twelve parcels in any year.
 

The County Commissioners control the decisions to sell property acquired through tax deed. Idaho Code (§31-808) requires that the tax deed parcels be sold or offered for sale "...at public auction...either for cash or upon such terms as the board of county commissioners may determine, and the same must be sold to the highest bidder. The Board of County Commissioners may reserve the right to reject all bids." Should the County be unable to sell at a public auction any real or personal property belonging to the county, including property acquired by tax deed, it may sell the property without further notice by public or private sale upon such terms and conditions as the county deems necessary. Idaho Code further states: "The board of county commissioners may, by resolution, declare certain odd lot parcels of property owned by the county, all or portions of which are not needed for public purposes, as excess to county needs. Odd lot parcels
declared in excess may be sold to adjacent property owners for fair market value that is
estimated by a land appraiser licensed to appraise property in the state of Idaho. If, after thirty (30) days' written notice, the adjoining property owner or owners do not desire to purchase the excess property, the board of county commissioners may sell the property to any other interested party for not less than fair market value" (§31-808B). The commissioners may employ an odd lot declaration by resolution, under special circumstances when a sale is necessary outside the regularly scheduled public auction. These sales are subject to disclosure requirements and must be accomplished through public hearings with the agenda published as required by law.

 

A notice will appear in the Mountain Home News, 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.
 

Location maps and basic information on individual parcels can be picked up at the Elmore County Assessor’s Office, Elmore County Courthouse, 150 S. 4th E., Suite #2, Mountain Home, ID 83647.
 

The commissioners set what they deem to be a reasonable minimum bid based on the information provided by the treasurer and the assessor and based upon their own inspection of the property and opinion regarding its potential usage and value. The Treasurer's office submits a minimum bid recommendation to the commissioners for each property. The recommendation includes 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 bid recommendation will also include a current market value for the parcel as determined by the Elmore County Assessor.

 

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

Property taken may be redeemed by the owners or legal parties in interest within one (1) year of tax deed issuance. After the sale, there is a one (1) year period in which the property may be redeemed if the tax deed process is proven to be irregular.
 

Terms of sale are determined by the Commissioners, requiring payment in full in cash or certified check no later than 5:00 p.m. on the sale date.
 

This is not yet available in Elmore County.
 

Elmore 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 three (3) years after purchase. A purchaser could employ an attorney to proceed with Quiet Title action if desired. (See Idaho Code §63-1005 - Three years' possession under tax deed conclusive as to regularity of proceedings.)

Public Administrator

      Mountain Home, ID  83647      

 Fax: (208) 587-2159