Skip to content
Tax Sale Atlas
County-verified

Arizona tax lien & tax deed sales

Arizona is a tax-lien state. Each February the county treasurer sells tax liens on delinquent parcels, and the investor who accepts the lowest rate of interest wins the lien and receives a certificate of purchase. Read more…

The lien earns up to 16 percent per year until the owner redeems. If the lien goes unredeemed for three years, the certificate holder can file a judicial foreclosure in Superior Court to obtain a treasurer's deed. The process is governed by Title 42, Chapter 18 of the Arizona Revised Statutes.

Rules verified Jul 13, 2026 against Arizona Statutes.

Sale type
Tax lien
Maximum rate
16%
Redemption
3 years
Auction method
judicial foreclosure
Every displayed fact carries a source badge. Verified Jul 13, 2026 against official county and state pages.How we verify
On this page

Tax lien certificates

You pay the overdue taxes and receive a certificate that earns interest until the owner redeems. The rate is bid down at auction, so the winning bid is usually a proxy bid down to your floor. Compare bidding methods to see how that changes what you earn.

Bidding method
Bid down interest
Maximum rate
16% per year, bid down at auction
Minimum return
No statutory minimum; interest accrues at your bid rate
Next expected
in February, 2027 (window; exact dates post per county)
Certificate life
Expires 10 years after issuance
Sale timingThe county treasurer holds the tax lien sale in February each year on the prior year's delinquent parcels. More…

The delinquent list is advertised beforehand.

Zero-bid ruleBidders compete by accepting a lower rate of interest, and the lowest rate wins the lien. More…

Rates are bid down from the 16 percent statutory maximum. Arizona sets no minimum-return floor, so a low winning bid earns only that low rate. Investors accept very low rates mainly to secure the lien on parcels they eventually want to foreclose.

Redemption, delinquency, and over-the-counter at a glance

Redemption

How longThe owner or any interested party can redeem the lien at any time until the right to redeem is foreclosed by the court. More…

A certificate of purchase holder cannot begin a foreclosure action until three years after the sale, and the lien becomes void if no foreclosure is commenced within ten years after the month the certificate was acquired.

What the owner pays

The amount the investor paid for the certificate plus any subsequent taxes paid, with interest at the winning bid rate up to 16 percent (a fraction of a month counted as a whole month), plus statutory fees.

Delinquency

How it startsArizona property taxes are billed in two installments. More…

The first half is due October 1 and delinquent after November 1 at 5:00 p.m.; the second half is due the following March 1 and delinquent after May 1 at 5:00 p.m. Parcels still unpaid become eligible for the tax lien sale the next February. A property-tax lien is a priority lien on the parcel, which is what makes an Arizona certificate senior collateral.

Over-the-counter

How to buyLiens that receive no bid at the February sale are struck to the state. More…

Any person may later buy a state-held certificate over the counter by assignment from the county treasurer, paying the full amount then due plus all subsequent taxes assessed on the property, along with a fee of up to ten dollars for each assignment. An assigned state certificate earns the full 16 percent.

What is availableArizona has no separate Lands Available list. More…

Parcels the county has taken by treasurer's deed after foreclosure may later be sold by the county board of supervisors.

All 15 Arizona counties

Sales are organized by county. Search your city or county, or filter by whether the tax deed sale runs online or in person. Each row shows the certificate-sale platform for quick comparison.

Frequently asked questions

Does Arizona sell tax liens or tax deeds?

Arizona sells tax liens. Each February the county treasurer auctions tax liens on delinquent parcels and issues the winner a certificate of purchase. Arizona does not hold county tax deed auctions; a lien holder who is not redeemed after three years can foreclose in court to obtain a treasurer's deed.

What interest rate do Arizona tax liens pay?

The statutory maximum is 16 percent per year, simple interest. Liens are bid down from 16 percent, and the investor who accepts the lowest rate wins. Arizona has no minimum-return floor, so a low winning bid earns only that low rate.

How long is the redemption period in Arizona?

An owner can redeem at any time until a court forecloses the right to redeem. The certificate holder cannot start a foreclosure action until three years after the sale, and the lien becomes void if no foreclosure is filed within ten years.
See all Arizona FAQ

Learn before you bid

State guide8 min read

How to buy tax sales in Arizona

The step-by-step process for this state, from registration to redemption.

Start here8 min read

Tax lien vs tax deed

The core distinction that decides your whole strategy.

Core concept4 min read

Redemption periods explained

How long owners have to buy back, and what it means for your yield.

Flagship5 min read

Due diligence before a tax sale

Value a parcel before you bid so you never buy a landlocked write-off.

Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.

Start with a Arizona county

Open any county for its sale calendar, auction platform, registration rules, and office contacts.

Apache CountyRead the guides