- 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.
- When is the Arizona tax lien sale held?
- The county treasurer holds the tax lien sale in February each year on parcels that were delinquent from the prior year. The delinquent list is advertised before the sale.
- Can you buy Arizona tax liens over the counter?
- Yes. Liens that no one bids on at the February sale are struck to the state, and any person can later buy a state-held certificate over the counter by assignment from the county treasurer. The buyer pays the amount due plus subsequent taxes and a small assignment fee, and the assigned certificate earns the full 16 percent.
Verified Jul 13, 2026 against Arizona statutes.
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.