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Arizona Summary

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State Summary

  • Tax Collection Method: Liens
  • Tax Collection Entity: Treasurer
  • Property/Tax Records Administrator: Assessor
  • Taxes Due: 50% of tax bill due on October 1, and other 50% of tax bill is due March 1 (following year)
  • Taxes Delinquent: November 1 for first tax bill, and May 1 for the second tax bill
  • Tax Sale Date/Period: February
  • Tax Sale Registration Requirements: Bidder registration card
  • Tax Sale Administrator: Treasurer
  • Primary Bidding Type: Bid-down Interest
  • Redemption Period: 3 years for judicial foreclosures and 5 years for non-judicial foreclosures
  • Redemption Interest Rate/Flat Penalty: 16% simple interest per annum
  • Over-the-Counter Sale Opportunity: Tax liens become available over the counter if they are not sold at the February sale

All Arizona tax lien sales are held in February. County tax sales will continue day-to-day (excluding weekends and holidays) until all properties have been offered. Properties that do not receive any bids are assigned to the State of Arizona. All real property tax liens that are assigned to the State become available to investors as Over-the-Counter (OTC) certificates of purchase. OTC is also known as assignment purchasing. A certificate of purchase will be delivered to any investor willing to pay all taxes, interest, and any other charges and penalties.

Maricopa and Pinal counties hold their tax sales auctions exclusively on the Internet. For more information on these Internet auctions, see the Maricopa County Web Site and Pinal County Web Site.


Arizona County Reference