Each step below is drawn from Arizona statute, not general advice. The exact sale dates, platform, and deposit amounts are set county by county, so confirm the specifics on your county page before you register.
New here? Most beginners start with a certificate (the lien path). The deed steps below apply once you hold a certificate long enough to force a sale, or you bid directly at a tax deed auction. Not sure which is for you? Start with tax lien vs tax deed.
Learn the timeline and lien priority
Arizona property taxes are billed in two installments. 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. Understand this before you commit any money.
Find the advertised delinquent list
Before the certificate sale, the County Treasurer advertises the delinquent parcels. The county treasurer holds the tax lien sale in February each year on the prior year's delinquent parcels. The delinquent list is advertised beforehand. Pull that list for your target county and shortlist the parcels worth researching.
Register, deposit, and bid the rate down
Register on the county's certificate-sale platform and fund the required deposit. At the sale you bid the interest rate down: it opens at the statutory maximum of 16 percent, and the lowest rate wins. A redeemed certificate pays at least a 0 percent floor, unless you bid it down to 0 percent, which earns nothing but secures the right to force a tax deed later.
Collect interest or wait out redemption
Interest is 16 percent per year, simple, and a fraction of a month is counted as a whole month. The winning bid rate accrues from the first day of the month following the purchase of the tax lien. There is no minimum-return floor. The owner or any interested party can redeem the lien at any time until the right to redeem is foreclosed by the court. 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. To redeem, 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. If they redeem, that payoff is your return; if they never do, the certificate becomes your path to the property.
Or buy over the counter
You do not have to wait for an auction. Liens that receive no bid at the February sale are struck to the state. 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. Arizona has no separate Lands Available list. Parcels the county has taken by treasurer's deed after foreclosure may later be sold by the county board of supervisors.
One more step: clear the title
Winning a tax deed does not hand you marketable title. Before you can resell to a normal buyer or insure the parcel, you will usually need a quiet title action, which takes months and costs money. Fold that cost into your maximum bid and read what you actually own after a tax deed before you bid. A tax deed also does not wipe out everything: select governmental and municipal liens can survive, and a federal tax lien carries a 120-day IRS redemption right, so check what survives a tax deed too.
New to this? Start with tax lien vs tax deed and the full Arizona walkthrough, then value a parcel with the due diligence guide.
Steps 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.