Tax Lien Certificates and Tax Deed Sales in Arizona AZ


There are 15 Counties in Arizona. It became the 48th state on February 14, 1912. The state motto is "God Enriches".

Currently, the maximum interest rate being offered to all tax lien certificate investors is 16% with a three year right of redemption.

Summary: The tax lien sale shall be held in February of each year, each county auctions liens for properties that have delinquent taxes (Sec. 42-18112). A real property tax lien shall be sold pursuant to this article to the person who pays the whole amount of delinquent taxes, interest, penalties and charges due on the property, and who in addition offers to accept the lowest rate of interest on the amount so paid to redeem the property from the sale, which may not exceed the rate prescribed by, and computed pursuant to, section 42-18053. (Sec. 42-18114).

If there is no bid for a tax lien, the county treasurer shall pass it for the time and shall reoffer it at the beginning of the sale on the next day until all tax liens are sold or until the county treasurer becomes satisfied that no more sales can be made. At that time the treasurer shall: 1. Assign to the state the property tax liens remaining unsold for the amount of the taxes, interest, penalties and charges. 2. Issue a certificate of purchase to the state as provided in other cases. (Sec. 42-18113), and If a tax lien is assigned to this state as provided by this article, the county treasurer shall sell, assign and deliver the certificate of purchase to any person who pays to the county treasurer the whole amount then due under the certificate, including interest, penalties and charges, and in addition the entire amount of subsequent taxes assessed on the property described in the certificate. (Sec. 42-18122).

Law: Arizona Revised Statutes Annotated, Title 42, Chapter 18, "Collection and Enforcement."

Tax Sale List: Use Arizona Tax Sale Lists to search for Arizona tax lien certificates to buy or bid on. Generally most Arizona tax sale lists will identify the property owner, parcel number, legal description and the amount due. In some cases, the tax sale list may include the tax collectors assessed value of the property.

Contact: County Treasurer. More specifically, the county treasurer shall secure the payment of unpaid delinquent taxes by using the provisions of this article and articles 4, 5 and 6 of this chapter to sell the tax liens provided for in section 42-17154 and to foreclose the right to redeem (Sec. 42-18101).

Interest Rate: 16% per year. Furthermore, Except as provided in subsection B, all taxes bear interest from the time of delinquency at the rate of sixteen per cent per year simple until paid. A fraction of a month is counted as a whole month. B. Interest shall not be collected: 1. If the delinquency is the result of an error by the county assessor or county treasurer. 2. If the full year tax for the year is paid on or before December 31 of the tax year. (Sec. 42-18053).

Auction Type: Tax Lien Certificate. Specifically, the county treasurer shall make, execute and deliver a certificate of purchase to each purchaser at the sale for delinquent taxes or to each assignee (Sec. 42-18118).

Bidding Procedure: Bidder lowers the interest rate. A real property tax lien shall be sold pursuant to this article to the person who pays the whole amount of delinquent taxes, interest, penalties and charges due on the property, and who in addition offers to accept the lowest rate of interest on the amount so paid to redeem the property from the sale, which may not exceed the rate prescribed by, and computed pursuant to, section 42-18053. (Sec. 42-18114).

Costs: The county treasurer shall collect from the purchaser or assignee a fee of 10 fee per parcel for delivery of deed (Sec. 42-18205). At the time of applying for a treasurer's deed, the purchaser or the purchaser's assigns shall pay to the county treasurer a fee of five dollars and the estimated costs of the title search, of publishing notice, of mailing notice and of posting notice on the property as provided by this article. (Sec. 42-18252).

Redemption Period: Within 3 years after the date of the sale (Sec. 42-18152). At any time beginning three years after the sale of a tax lien but not later than ten years after the last day of the month in which the lien was acquired, if the lien is not redeemed, the purchaser or the purchaser's heirs or assigns, or the state if it is the assignee, may bring an action in superior court in the county in which the real property is located to foreclose the right to redeem (42-18201). A real property tax lien may be redeemed at any time after three years but before the delivery of a treasurer's deed to the purchaser or the purchaser's heirs or assigns. (Sec. 42-18152).

In the case of a tax lien that was sold on or before December 31, 1998, at any time beginning five years after the sale of the lien, if the lien is not redeemed, the purchaser or the purchaser's assigns, or the state if it is the assignee, may apply for and receive a treasurer's deed to the property under this article instead of filing an action under article 5 of this chapter (Sec. 42-18251). This procedure will be accepted only through 2003.

Deed Assigned at Foreclosure to: Certificate Holder. In an action to foreclose the right to redeem, if the court finds that the sale is valid, and that the tax lien has not been redeemed, the court shall enter judgment: 1. Foreclosing the right of the defendant to redeem. 2. Directing the county treasurer to expeditiously execute and deliver to the party in whose favor judgment is entered, including the state, a deed conveying the property described in the certificate of purchase. (Sec. 42-18204, Sec. 42-18205, Sec. 42-18258).

 

Counties:


County:  Auction Type:  Bidding Type:  Population: 
Apache  Tax Lien Certificate  Bid Down 69,423
Cochise  Tax Lien Certificate  Bid Down 117,755
Coconino  Tax Lien Certificate  Bid Down 116,320
Gila  Tax Lien Certificate  Bid Down 51,335
Graham  Tax Lien Certificate  Bid Down 33,489
Greenlee  Tax Lien Certificate  Bid Down 8,547
La Paz  Tax Lien Certificate  Bid Down 19,715
Maricopa  Tax Lien Certificate  Bid Down 3,072,149
Mohave  Tax Lien Certificate  Bid Down 155,032
Navajo  Tax Lien Certificate  Bid Down 97,470
Pima  Tax Lien Certificate  Bid Down 843,746
Pinal  Tax Lien Certificate  Bid Down 179,727
Santa Cruz  Tax Lien Certificate  Bid Down 38,381
Yavapai  Tax Lien Certificate  Bid Down 167,517
Yuma  Tax Lien Certificate  Bid Down 160,026

To report any updates, deletions or additions to the county list, please click here.

Comments:


By jamilla acoff on Tuesday, January 15th 2008, 10:31 pm:
trying to get list of arizona tax lien certificates in phoenix and some other surrounding areas and some information on tax lien certificates and investment


By Judi Treolo on Friday, July 18th 2008, 9:46 pm:
Need list of unsold Tax Lien Cetificates in Mohave County, Az.


By TIERSO PEJI SUNDAY 21ST OF DECEMBER on Sunday, December 21st 2008, 3:54 pm:
NEED LIST OF UNSOLD TAX LIEN CERTIFICATE IN PHOENIX AND SOME OTHER AREAS IN ARIZONA


By curtis on Tuesday, January 06th 2009, 1:51 pm:
i purchased a tax lien in Cochise County, Arizona and was able to iniate the foreclosure process. I was told a Litigation Guarrentee is needed from a title company and then need to inform and sue anyone listed, they are not related to the current owner and may or may not have previously held title (with a deed) to the property. Also told that without doing this once I got the treasurers deed I would not be able to get title insurance. Is this correct


By javier mota on Wednesday, February 25th 2009, 3:37 am:
this is the first time i will try to unvest in a tax lien so what i need to know is if after 3 years of aquiring the lien i am able to foreclose, will more bidders compete with me or i will have the first chance to foreclose? assuming there are more fees involved. thanks


By tyrone douglas on Wednesday, April 15th 2009, 7:37 pm:
yes this is correct you would have to do a quiet title on the property to get a warranty deed to it. The title company does not insure treasurer deeds


By Desert Rat on Tuesday, June 30th 2009, 5:37 pm:
I've held property liens in AZ the required three years. Is it possible to file the legal action to initiate foreclosure myself, or is it necessary to use a lawyer? The value of the property is low... just a few thousand dollars and it doesn't make sense to pay that much in legal fees.


By barry on Wednesday, July 15th 2009, 6:49 pm:
I have tax liens in apache county, pima and la paz county all at 16% interest that I am willing to assign for what I have invested give me a call to discuss 619-861-8348.


By Chris on Monday, November 09th 2009, 11:08 am:
Let's say an investor purchased the tax lien certificate three years ago and it has not been redeemed, but the investor has fallen on hard times and has decided not to pay the taxes on the parcel any longer. I would assume it will come back up in February for sale again. If someone buys the tax lien certificate again, can they foreclose immediately? The original certificate holder would have been able to foreclose this year, can the new certificate holder or do they have to wait another 3 years?


By Juan Trevino on Tuesday, September 14th 2010, 5:29 pm:
Could you please e-mail a list of tax lien certificates for Maricopa and Pima County? My E-mail address is juantrevino1972@yahoo.com. Thank you very much.


By sharon angus on Wednesday, September 29th 2010, 11:51 pm:
where can I find a list of dates for upcoming sales in Feb 2011 for Phoenix Scottsdale areas
bonnie_angus@yahoo.com


By Pamela Napoleon on Monday, November 29th 2010, 6:34 pm:
Need a list of unsold tax liens certificates in Phoenix and other areas in Arizona and contacts.


By Mark on Tuesday, December 21st 2010, 10:32 am:
I'm new at this and wondering can you purchase a tax lien certificate before the actual auction also is their a certain dollar amount you most invest?




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