When the sale is held
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.
When taxes go delinquent
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.
What happens after the sale
Arizona does not hold county tax deed auctions. Instead, a certificate of purchase holder whose lien has not been redeemed may file a judicial action to foreclose the owner's right to redeem, but only after three years have passed since the tax lien sale.
Leftover parcels between sales
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.
These dates are the statewide statutory schedule. The exact auction date, registration deadline, and platform are set county by county, so confirm them on the Arizona county pages before you plan a bid. For the mechanics of the sale itself, see how to buy in Arizona.
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.