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Tax Sale Atlas

Arizona tax sales

Arizona tax sale statutes

These are the Arizona statutes that decide how tax lien certificates and tax deeds are sold. Each links to the official text so you can read the exact language before you rely on it.

The governing law

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. 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.

Want the mechanics in plain English instead of statute numbers? See how to buy in Arizona, the redemption period, and the full Arizona walkthrough.

Statute citations verified Jul 13, 2026. Statutes are amended; always confirm the current text at the official link before you rely on it.

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.

See how the law plays out by county

Statutes are statewide, but sale calendars and platforms are set county by county.

All Arizona countiesHow to buy, step by step