Maricopa County, AZ tax sales
How tax lien certificate sales work in Maricopa County, seat of Phoenix: sale calendar, auction platform, over-the-counter lists, and the offices that run each sale.
Verified Jul 13, 2026 against official county and state sources.
New here? Read how Arizona tax sales work, the difference between a lien and a deed, and redemption periods.
How Maricopa County sells delinquent taxes
Tax certificate sale (lien)
- Run by
- Maricopa County Treasurer's Office
- Frequency
- annual
- Typical timing
- Held each February. The Maricopa County Treasurer's 2026 property tax calendar lists February 10 as the "RealAuction Internet Back Tax Lien Sale for 2024 taxes." RealAuction opens for registration and list review for a few weeks ahead of the sale and is offline outside the sale season, so confirm the current year's date on the platform.
- Next expected
- in February, 2027 (window; exact date posts closer to the sale)
- Sale list
- Lien and Delinquent Parcels map
Registration and deposit
Open to anyone. Register online with RealAuction to receive a bidder number (allow 24 to 48 hours for it to reach the Treasurer's Office), then enroll in the Treasurer's Tax Lien Web to view your portfolio and profile. RealAuction handles registration support at (954) 734-7401 or (877) 361-7325; the Treasurer's Office handles other questions at (602) 506-8511.
Arizona is a tax-lien state, so Maricopa County sells tax-lien certificates of purchase online through RealAuction; there is no county tax-deed auction. Bidders bid the annual interest rate down from the 16% statutory maximum, and the winner receives a certificate of purchase under A.R.S. Title 42, Chapter 18. A purchaser may begin a judicial foreclosure three years after the sale date; an unredeemed, unforeclosed lien expires ten years after the sale date. Sale fees include a $5 or 5% advertising charge (A.R.S. 42-18107) plus a $10 non-refundable fee (A.R.S. 42-18118). The tax sale advertising list is published on the RealAuction site and in the Arizona Business Gazette, and can also be ordered from the Treasurer with a Research Materials Buyer Guide form and a $25 payment. Assignment (subtax) purchasing of state-held liens is handled separately by the Treasurer.
Register on RealAuctionFrom lien to deed
Arizona holds no county tax deed auction. A certificate holder who is not redeemed can foreclose the right to redeem in court, starting three years after the sale, to obtain a treasurer's deed.
Over-the-counter (leftover) purchases
Liens that receive no bid 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 amount due plus subsequent taxes and a small assignment fee. Assigned state certificates earn the full 16 percent.
New to this path? Read how over-the-counter certificates work.
County offices
Tax Collector (runs the certificate sale)
Notes for Maricopa County
- Maricopa County (county seat Phoenix) runs its annual tax-lien certificate sale entirely online through RealAuction at maricopa.arizonataxsale.com.
- The 2026 sale was listed for February 10 on the Treasurer's property tax calendar as the RealAuction Internet Back Tax Lien Sale for 2024 taxes; verify the current year's date and deadlines on RealAuction, which is offline outside the sale season.
- Certificates of purchase (not deeds) are sold; bidders bid the interest rate down from the 16% statutory maximum, and judicial foreclosure becomes available three years after the sale.
- The tax sale advertising list is published on RealAuction and in the Arizona Business Gazette; the Treasurer also publishes an official Lien and Delinquent Parcels map.
Arizona statewide rules
- Redemption
- 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.
A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.
Frequently asked questions
Does Maricopa County, Arizona sell tax liens or tax deeds?
- Maricopa County follows Arizona's tax lien state system.
When is the Maricopa County tax certificate sale?
- Held each February. The Maricopa County Treasurer's 2026 property tax calendar lists February 10 as the "RealAuction Internet Back Tax Lien Sale for 2024 taxes." RealAuction opens for registration and list review for a few weeks ahead of the sale and is offline outside the sale season, so confirm the current year's date on the platform.. Registration and bidding happen on the county's online platform. Always confirm the exact date with the Tax Collector before the sale.
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.
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Compare sale calendars, platforms, and rules across the state, or read the guides before you bid.