Ada County, Idaho — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → idaho. This page covers how Ada County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

  • County seat: Boise · Population: ~494,967 (2020 Census) · Recording unit: county
  • FIPS: 16001
  • Parent legal framework: idaho
  • Ada County is Idaho’s most populous county (home to the state capital, Boise) and is described by practitioners as “by far the largest source of surplus funds in Idaho” due to high property values and active tax-deed inventory. [Source: surplusfundslist.com, retrieved 2026-06-02]

C1. Local Tax Sale

  • Conducts own sale? Yes — the Ada County Treasurer / Board of County Commissioners conducts the sale under Idaho Code § 31-808. [Source: adacounty.id.gov/treasurer/property-auction-tax-delinquencies/ (page returned 403; content retrieved via web search, 2026-06-02)]
  • Platform: Bid4Assets (online auction) — https://www.bid4assets.com/ada Ada County uses Bid4Assets for its § 31-808 tax-deed auctions, offering no-reserve online bidding. Past auction storefronts follow the naming pattern bid4assets.com/storefront/Ada[Month][YY] (e.g., AdaAug17, AdaJun18). [Source: web search results referencing Bid4Assets Ada County pages, retrieved 2026-06-02; bid4assets.com/storefront/AdaAug17 (URL confirmed in search results)]
  • Calendar: As required by Idaho Code § 31-808, the public auction must be held within 14 months of issuance of the tax deed to the county. Ada County has historically held auctions in summer months (June/August) based on Bid4Assets storefront naming conventions, but the exact annual schedule varies. Check https://www.bid4assets.com/ada and https://adacounty.id.gov/treasurer/property-auction-tax-delinquencies/ for the current sale calendar. [Source: web search / Bid4Assets storefronts AdaAug17, AdaJun18, retrieved 2026-06-02; next_known_sale: needs_verification]
  • Registration: Bidders must create a free Bid4Assets account at bid4assets.com. A $250 deposit plus a$35 processing fee is required per sale; only certified check/money order or wire transfer are accepted. Deposits must be received by Bid4Assets before the auction deadline. [Source: web search results citing Bid4Assets Ada County sale terms, retrieved 2026-06-02]
  • Deposit refund: Losing bidders receive a refund via eCheck within approximately 10 business days after auction close; winning bidder’s deposit is applied to the purchase. [Source: web search / Bid4Assets general county-sale buyer FAQ, retrieved 2026-06-02]
  • Bidder requirements: Bid4Assets account; deposit; payment in full at close of auction. Deed transfer typically takes 3 weeks to 90 days after auction, processed through Bid4Assets DeedWizard. [Source: web search / Bid4Assets Ada County sale terms, retrieved 2026-06-02]
  • Minimum bid: All delinquent property taxes + late charges + interest
    • costs (including costs of maintaining the property), set by the Board of County Commissioners (Idaho Code § 31-808). [Source: idaho §31-808]
  • Delinquent list location: A pending tax-deed list (PDF) is published at https://adacounty.id.gov/treasurer/wp-content/uploads/sites/51/taxdeedlst.pdf (confirmed URL in search results; direct fetch returned 403). The § 63-1005 notice of pending issue of tax deed is also sent by certified mail to record owners and published weekly for 4 consecutive weeks if mail is returned. [Source: idaho §63-1005; Ada County treasurer URL confirmed in search index, retrieved 2026-06-02]

C2. Local Redemption → framework: right-of-redemption

  • Where to redeem: Ada County Treasurer’s Office, 200 W. Front Street, 1st Floor, Boise, ID 83702. Payment by cash or certified funds only. Mailing address: Ada County Treasurer, PO Box 2868, Boise, ID 83701. [Source: web search results citing Ada County Treasurer redemption language, retrieved 2026-06-02]
  • Local fees: Idaho-statutory formula — all delinquent taxes (prior and current year) + 2% late charge + 1%/month accrued interest + all costs (including title-search and other professional fees incurred by the county). See idaho § 63-1007, § 63-1001, § 63-201.
  • Redemption period: Owner or party in interest may redeem before the county sells or transfers the property, and in any event no later than 14 months after the tax deed issued to the county (§ 63-1007). In practice, the right closes when Bid4Assets closes the online auction. [Source: idaho §63-1007]
  • Redemption contact:
  • Deviations from state default: None known; Ada County follows Idaho Code § 63-1007 without county-specific modification.

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

  • Claim filing venue:
    • Office: Board of Ada County Commissioners (c/o Ada County Treasurer)
    • Address (mail): Board of Ada County Commissioners, Ada County Treasurer, PO Box 2868, Boise, ID 83701
    • Address (in-person): Ada County Treasurer’s Office, 200 W. Front St., 1st Floor, Boise, ID 83702
    • URL: https://adacounty.id.gov/treasurer/property-auction-tax-delinquencies/ [Source: web search results citing Ada County Treasurer Excess Proceeds claim form submission instructions, retrieved 2026-06-02]
  • Claim form:
  • Local deadline notes:
    1. Within 30 days of the auction, the Board mails a notice of excess proceeds to all parties in interest.
    2. Parties in interest must file their claim within 60 days of receiving the notice; claims postmarked or received after the 60th day are not accepted.
    3. The Board pays valid claims within 60 days of the date a claim was due, in lien priority, then to the former record owner.
    4. Unclaimed funds: transferred to the Idaho State Treasurer as unclaimed property under Title 14, Ch. 5; searchable at https://yourmoney.idaho.gov. [Source: web search results citing Ada County Treasurer surplus language; §31-808 statutory framework confirmed on idaho; yourmoney.idaho.gov confirmed active via WebFetch, retrieved 2026-06-02]
  • Unclaimed-funds list published: Yes, via Idaho State Treasurer’s unclaimed property portal (after transfer) at https://yourmoney.idaho.gov. Ada County also published a “Notice of Excess Proceeds” document on its site — example: https://adacounty.id.gov/treasurer/wp-content/uploads/sites/51/2022-11-01-Excess-Proceeds-Notice.pdf [Source: web search index confirmed URL, retrieved 2026-06-02]
  • Contact:
    • Office: Ada County Treasurer — Elizabeth “Beth” Mahn, Treasurer
    • Phone: (208) 287-6800
    • Email: taxinfo@adacounty.id.gov
    • URL: https://adacounty.id.gov/treasurer/ [Source: web search / taxsaleresources.com citing Ada County Treasurer contact; org chart confirmed Elizabeth Mahn as Treasurer (FY2025/FY2026), retrieved 2026-06-02]
  • Documentation required: Government-issued ID + proof of interest at time of tax deed (deed, lien, assignment, etc.) + completed claim form. [Source: surplusfundslist.com citing Ada County claim requirements, retrieved 2026-06-02]

C4. Offices & Contacts

OfficeName / TitleAddressPhoneURL
Treasurer / Tax CollectorElizabeth “Beth” Mahn, Ada County Treasurer200 W. Front St., 1st Floor, Boise, ID 83702; PO Box 2868, Boise, ID 83701(208) 287-6800https://adacounty.id.gov/treasurer/
Clerk / Auditor / RecorderAda County Clerk (Auditor/Recorder)200 W. Front St., Room 1207, Boise, ID 83702(208) 287-6840 (recorder); (208) 287-6879 (general clerk)https://adacounty.id.gov/clerk/
AssessorAda County Assessor200 W. Front St., Boise, ID 83702(208) 287-7200https://adacounty.id.gov/assessor/
Board of County CommissionersAda County BOCC200 W. Front St., 3rd Floor, Boise, ID 83702(see adacounty.id.gov/commissioners/)https://adacounty.id.gov/commissioners/
SheriffAda County Sheriff’s Office7200 Barrister Dr., Boise, ID 83704(208) 577-3000http://adasheriff.org/

[Sources: web search results citing Ada County Treasurer (countyoffice.org), deeds.com Ada County recorder, taxsaleresources.com Ada County contacts, chamberofcommerce.com Ada County Sheriff, retrieved 2026-06-02]

C5. Local Procedure Notes

  • Online auction platform: Ada County is unusual among Idaho counties in conducting its § 31-808 tax-deed auction entirely online via Bid4Assets rather than via a live in-person auction. Most Idaho counties (e.g., Canyon County) hold live in-person auctions. [Source: Bid4Assets Ada County pages; idaho Canyon County comparator]
  • No-reserve: Ada County’s Bid4Assets auctions are listed as “no reserve,” meaning properties can sell for $1 above any valid opening bid. [Source: web search / Bid4Assets Ada County sale terms, retrieved 2026-06-02]
  • Quitclaim deed: As with all Idaho county tax-deed auctions, the deed conveyed is a quitclaim without warranty; quiet title is typically necessary before the parcel is insurable. See idaho Module 7.
  • Public administration: The Ada County Treasurer serves as ex-officio Public Administrator under Idaho Code Title 14, Ch. 1, handling 20–30 estates per year where residents die intestate without heirs stepping forward. This role is distinct from tax-deed surplus claims. [Source: web search citing Ada County public-administration page, retrieved 2026-06-02]
  • Irrigation district overlap: Some Ada County parcels are subject to irrigation district assessments (e.g., Nampa & Meridian Irrigation District), which can independently trigger tax-deed proceedings for unpaid irrigation assessments — a separate auction from the county’s § 31-808 sale. [Source: kivitv.com news article and nmid.org pending-tax-deed page, retrieved 2026-06-02]
  • Deviations from state default: None material — Ada County follows the Idaho Code §§ 63-1005/63-1006/63-1007/31-808 framework without known local ordinance modifications.

C6. Records Access

[Sources: web search results for all portal URLs; redirect from adacountyassessor.org confirmed via WebFetch 2026-06-02; Tyler Technologies deed-search portal confirmed active via WebFetch 2026-06-02]

▸ For Investors / Operators — Ada County’s § 31-808 tax-deed auctions run entirely online through Bid4Assets (no-reserve) with a $250 +$35 deposit; winning bidders receive a quitclaim deed without warranty and should budget for quiet title before seeking title insurance. The online format, summer/fall auction cadence, and Idaho’s 14-month post-deed sale window define the acquisition timeline. Idaho-statutory liens, irrigation-district assessments, and any IRS federal tax lien (requiring a separate Certificate of Discharge per Publication 783) are the key title-risk factors — see idaho §§7 and federal-tax-lien-redemption.

▸ For Former Owners — If the auction sale price exceeds Ada County’s minimum bid, the Board of County Commissioners mails an excess-proceeds notice within 30 days of the sale. You must file your claim within 60 days of receiving that notice using Ada County’s “Claim for Excess Proceeds from Tax Deed Auction” form (available at adacounty.id.gov/treasurer/forms-instructions/); late claims are not accepted. Unclaimed funds transfer to the Idaho State Treasurer’s unclaimed property portal at yourmoney.idaho.gov, where they remain searchable indefinitely.

C7. Meta

sources:

needs_verification:

  • “adacounty.id.gov returned HTTP 403 for all direct page fetches; all operational details (auction platform, deposit, deadline language) sourced from search index excerpts and secondary sources — verify directly with treasurer office or by visiting adacounty.id.gov/treasurer/property-auction-tax-delinquencies/ when access is restored.”
  • “Exact next scheduled auction date — Bid4Assets Ada County storefront (bid4assets.com/ada) was unavailable via direct fetch; check the site for current calendar.”
  • “Delinquent tax list PDF (taxdeedlst.pdf) — URL confirmed in search index but content not retrieved (403); verify current list at adacounty.id.gov/treasurer/property-auction-tax-delinquencies/.”
  • “Excess Proceeds Claim Form Version 2025 (PDF) — URL confirmed in search index but full form text not retrieved (403); specific documentation checklist and any recent procedural changes unverified.”
  • “Whether Ada County publishes an ongoing publicly accessible list of properties currently under pending tax-deed notice (beyond the PDF link found in search).”
  • “Current clerk/auditor/recorder name (the office is sometimes held by the Clerk/Auditor) — search results did not confirm the current officeholder’s name.”
  • “Irrigation-district tax-deed auctions (Nampa & Meridian Irrigation District) are separate from the county § 31-808 process and follow different procedures; confirm whether Ada County properties can appear in both auctions simultaneously.”
  • “Bid4Assets deposit refund timeline and payment settlement terms as of 2026 — older terms ($250 +$35) confirmed but may have changed.”

cross_links: idaho, right-of-redemption, surplus-funds, treasurer-sale, due-process-notice, tyler-v-hennepin-county, hardy-v-phelps, salladay-v-bowen-2017, void-vs-voidable, third-party-recovery-rules, bankruptcy-automatic-stay, federal-tax-lien-redemption, heirs-property

changelog:

  • “2026-06-02 — Initial population (autoresearch). Ada County confirmed as Idaho’s largest county by population (494,967). Platform: Bid4Assets online no-reserve auction. Deposit: $250 +$35. Surplus claim form (Version 2025) confirmed at official PDF URL. Claim submission: Board of Ada County Commissioners c/o Treasurer, PO Box 2868 / 200 W Front. Treasurer: Elizabeth Mahn, (208) 287-6800, taxinfo@adacounty.id.gov. Recorder: Tyler Technologies portal at adacountyid-web.tylerhost.net. GIS: gisprod.adacounty.id.gov/apps/countymapper. Parcel search: apps.adacounty.id.gov/PropertyLookup. Tax payment: paydici.com. adacounty.id.gov domain blocked all direct page fetches (403); all details sourced from search index excerpts and secondary sources. gap_score reflects needs_verification items only (Row 2) — no fabricated citations.”

▸ For Investors / Operators — Ada County’s § 31-808 tax-deed auctions run entirely online through Bid4Assets (no-reserve) with a $250 +$35 deposit; winning bidders receive a quitclaim deed without warranty and should budget for quiet title before seeking title insurance. The online format, summer/fall auction cadence, and Idaho’s 14-month post-deed sale window define the acquisition timeline. Idaho-statutory liens, irrigation-district assessments, and any IRS federal tax lien (requiring a separate Certificate of Discharge per Publication 783) are the key title-risk factors — see idaho §§7 and federal-tax-lien-redemption.

▸ For Former Owners — If the auction sale price exceeds Ada County’s minimum bid, the Board of County Commissioners mails an excess-proceeds notice within 30 days of the sale. You must file your claim within 60 days of receiving that notice using Ada County’s “Claim for Excess Proceeds from Tax Deed Auction” form (available at adacounty.id.gov/treasurer/forms-instructions/); late claims are not accepted. Unclaimed funds transfer to the Idaho State Treasurer’s unclaimed property portal at yourmoney.idaho.gov, where they remain searchable indefinitely.


Legal information, not legal advice. This page summarizes Ada County, Idaho operational procedures as of the last_verified date (2026-06-02) and may be incomplete or out of date. The legal framework (statutes, redemption periods, surplus rights, case law) lives on the idaho page. Verify against cited primary sources and consult a licensed Idaho attorney before acting.