Pima County, AZ tax sales
How tax lien certificate sales work in Pima County, seat of Tucson: 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 Pima County sells delinquent taxes
Tax certificate sale (lien)
- Run by
- Pima County Treasurer's Office
- Frequency
- annual
- Typical timing
- Held annually in February. In 2026 the online tax lien sale is one day only on February 26, 2026, with the first parcel group closing at 8:00 AM MST and the last at 12:00 PM MST, followed by an auxiliary session for unsold parcels from 1:00 PM to 3:00 PM MST the same day. Registration runs February 2, 2026 at 10:00 AM MST through February 19, 2026 at 2:00 PM MST.
- Next expected
- in February, 2027 (window; exact date posts closer to the sale)
Registration and deposit
Register and bid online through the RealAuction-hosted auction site at pima.arizonataxsale.com. Registration opens February 2, 2026 at 10:00 AM MST and closes February 19, 2026 at 2:00 PM MST; bidding is conducted on the same site.
The Treasurer sells a Certificate of Purchase on delinquent parcels, not the property itself. Bidding starts at the 16% statutory maximum and is bid down in 1% increments, and a 0% bid is acceptable. Pima County applies the Single Simultaneous Bidding Entity Rule, so each bidding entity may register only once and may not have a financial or legal relationship with another registered bidder. The list of parcels subject to the 2026 sale (delinquent 2024 and prior taxes) is published in the Daily Territorial and online at ananews.com at least two weeks before the sale. Only RealAuction conducts the official sale.
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 Pima County
- Arizona is a tax-lien state: the sale conveys a Certificate of Purchase, not the property or a deed.
- The online tax lien sale is one day only on February 26, 2026; an auxiliary session for parcels unsold in the main sale runs the same afternoon from 1:00 PM to 3:00 PM MST.
- The Treasurer warns that RealAuction (pima.arizonataxsale.com) is the only site conducting the official Pima County sale, and that buying liens on any other website means the sale is not being conducted by Pima County.
- The walk-in office is on the lower level of the Pima County Public Service Center; routine tax payments are mailed to a separate lockbox (PO Box 29011, Phoenix, AZ 85038-9011).
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 Pima County, Arizona sell tax liens or tax deeds?
- Pima County follows Arizona's tax lien state system.
When is the Pima County tax certificate sale?
- Held annually in February. In 2026 the online tax lien sale is one day only on February 26, 2026, with the first parcel group closing at 8:00 AM MST and the last at 12:00 PM MST, followed by an auxiliary session for unsold parcels from 1:00 PM to 3:00 PM MST the same day. Registration runs February 2, 2026 at 10:00 AM MST through February 19, 2026 at 2:00 PM MST.. 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.