Idaho Tax Deed Excess Proceeds: 60 Days for Lienholders, the Rest to the Former Owner
Idaho is a deed state: once the county has taken tax deed to a delinquent property, the Board of County Commissioners sells it at public auction. Under Idaho Code § 31-808, that sale has to happen no later than 14 months after the tax deed was issued. Whatever the property sells for above the delinquent taxes, late charges, interest, and costs — including any property-maintenance costs the county incurred — becomes excess proceeds.
The notice-and-response window is for lienholders
After the sale, the county pays itself the delinquent taxes, late charges, interest and costs. The rest goes to the "parties in interest," in the priority of their liens, and then to the owner of record at the time the tax deed was issued (Idaho Code § 31-808(2)(b)). "Party in interest" has a narrow meaning: anyone holding a recorded purchase contract, mortgage, deed of trust, security interest, lien or lease (§ 63-201(17)). The former owner isn't one. Within 30 days of the sale, the Board of County Commissioners must notify the parties in interest of the sale and the amount of excess. They then have 60 days from receiving that notice to claim, and the statute is direct about it: "No responses postmarked or received after the sixtieth day shall be accepted" (§ 31-808(2)(c)).
What's left goes back to the former owner
The county then has 60 days to pay the lienholders' claims or transfer the money to the State Treasurer, and whatever remains after the parties in interest are paid goes back to the former owner. The process is administrative, not judicial: the county board apportions the proceeds by statutory priority, and you don't need to go to court. County offices, like Teton County's, publish their own excess-funds pages with current instructions.
Where unclaimed money ends up
With the State Treasurer's consent, a county can hand the money to the Treasurer, who holds it under Idaho's unclaimed property law (§ 31-808(2)(d)). Many counties do: Canyon County says that since Senate Bill 1347 in 2016 it no longer keeps excess proceeds and sends what remains after valid claims to the State Treasurer, and Kootenai County sends unclaimed surplus to the state's unclaimed property program after its own claim deadline. Idaho makes that database searchable to the public at yourmoney.idaho.gov, so if you're a former owner and never heard from the county, it's worth checking there as well as with the county itself.
Looking for a list? Our directory doesn't have an official Idaho county list yet, so for now ask the office that ran the sale. The counties that do publish one are in our directory of official surplus funds lists.
This article is general information, not financial or legal advice. The 60-day claim window is short and strictly enforced — confirm the exact notice date with the relevant Board of County Commissioners as soon as you learn of a sale. See our broader guide on surplus funds after a tax sale and the Idaho state page for deed and redemption mechanics.