Arizona Tax Lien Certificates

Site Map

Arizona tax lien sales are held in February of each year by the Treasurer's Office. The sale involves the delinquent taxes for the previous tax year. Bidding on a parcel is for the amount of interest that a purchaser is willing to accept on the amount paid if redeemed. Bidding begins at 16 percent, and the lien is awarded to the bidder who accepts the lowest rate of interest. The investor receives a registered Certificate of Purchase. There is a three-year redemption period during which a property owner can pay off the delinquent taxes. If the lien is redeemed, the investor receives the purchase amount plus the rate of interest bid at the time of sale. Once the redemption period has expired, the investor may foreclose on the lien.

Parcels that are not sold at the annual tax lien sale are assigned to the state with an interest rate of 16% and the registered Certificates of Purchase are recorded. These state-owned liens, which are held on the delinquent list for another five years, are available to investors by assignment. Assignment purchases may be made in person or by mail.

Specific information on county tax deed sales is available by clicking on the links in the table below. Rogue Real Estate Investor Collection contains detailed information on tax sales in all 50 states, including Arizona tax lien certificate sales.