State laws / Arizona
Arizona tax sales: liens, deeds, rates & redemption
Quick answerArizona sells tax lien certificates for unpaid property taxes. Lien buyers can earn Up to 16% per year, bid down — bidding starts at 16% and the lowest rate wins (0% bids allowed); interest is simple, a fraction of a month counts as a whole month (A.R.S. §§42-18053, 42-18114). Liens struck to the state earn the full 16%. Redemption: Owner may redeem at any time until a court judgment forecloses the right to redeem; the certificate holder may not begin judicial foreclosure until 3 years after the sale, and the lien expires if foreclosure is not commenced within 10 years (A.R.S. §§42-18152, 42-18201) Sales: Annual county treasurer tax lien sales in February Governing law: Arizona Revised Statutes Title 42, Chapter 18, esp. §§42-18053, 42-18112, 42-18114, 42-18152.
Where to bid: Primarily online via RealAuction on county-specific arizonataxsale.com portals (including Maricopa, Pima, Pinal, Yavapai and Coconino); Cochise County via GovEase; unsold/state-assigned liens resold via Bid4Assets
| What is sold | Tax lien certificates |
|---|---|
| Interest / penalty | Up to 16% per year, bid down — bidding starts at 16% and the lowest rate wins (0% bids allowed); interest is simple, a fraction of a month counts as a whole month (A.R.S. §§42-18053, 42-18114). Liens struck to the state earn the full 16% |
| Redemption period | Owner may redeem at any time until a court judgment forecloses the right to redeem; the certificate holder may not begin judicial foreclosure until 3 years after the sale, and the lien expires if foreclosure is not commenced within 10 years (A.R.S. §§42-18152, 42-18201) |
| When sales happen | Annual county treasurer tax lien sales in February |
| Governing law | Arizona Revised Statutes Title 42, Chapter 18, esp. §§42-18053, 42-18112, 42-18114, 42-18152 |
| Investor notes | Competition is intense in Maricopa County, where winning rates commonly bid down to 0-3%, vs. the 16% headline rate. Foreclosure is judicial in Superior Court (not an administrative treasurer's deed), and under post-Tyler amendments the owner may request an excess-proceeds sale under §42-18204. |
Sources
- https://www.taxsaleatlas.com/arizona/
- https://taxlien.io/rankings/
- https://legalclarity.org/how-to-buy-tax-liens-in-arizona/
- https://taxlienaz.com/arizona/maricopa
- https://taxliensimple.com/tls-index/arizona/maricopa/scottsdale
Law verified 2026-10-30 against the sources above. Confirm current details with the county tax collector / clerk before bidding — counties can change dates and procedures.
Go deeper: all Arizona counties · Arizona sale calendar · Arizona investing guide