Key Takeaways
- Arizona sells liens, not deeds: the treasurer sells a lien on the unpaid taxes. You keep title and possession; the purchaser gets a certificate, not your house.
- Delinquency starts the 16% clock: the first half is delinquent after November 1, the second half after the following May 1, and unpaid tax draws 16% per year simple until the treasurer sells the lien the next February (A.R.S. § 42-18052, § 42-18053, § 42-18112).
- You get three years, and usually more: the lien can be redeemed within three years, and after that right up until a treasurer's deed is delivered (A.R.S. § 42-18152).
- Foreclosure takes a court and a warning: the certificate holder must mail notice at least 30 days before filing suit to foreclose your right to redeem (A.R.S. § 42-18201, § 42-18202).
- Selling works until the deed issues: the lien is paid from the proceeds at closing, the same way a mortgage is, and the remaining equity is yours.
An Arizona tax lien sale is not the moment you lose the house. It is the moment the county treasurer sells someone the right to collect your delinquent taxes with interest, and it starts a three-year clock filled with notice requirements and chances to stop the process.
This guide walks A.R.S. Title 42, Chapter 18 in the order it reaches a homeowner: delinquency dates, what 16% costs, the February sale and the certificate of purchase, the redemption period, the lawsuit that can follow, and the treasurer's deed. It also covers Maricopa and Pima County specifics and the options that stay open throughout.
How Does an Arizona Tax Lien Sale Work?
An Arizona tax lien sale transfers a lien, not the property. The county treasurer secures payment of unpaid delinquent taxes by selling the tax lien and, later, by foreclosing the right to redeem (A.R.S. § 42-18101). The purchaser hands the county the full amount of delinquent taxes, interest, penalties, and charges, and receives a certificate of purchase that earns interest until the lien is redeemed.
That structure matters more than any single date. Arizona is a tax lien state rather than a tax deed state, so nobody leaves the February sale owning your house. You keep title and possession, and the certificate holder cannot enter the property, collect rent, or ask you to leave. What they hold is a debt secured by the parcel and a path that, three years later, may lead to court.
In a tax deed state the county sells the property itself, and the owner is finished on sale day. In Arizona the certificate holder has to go to Superior Court years later to turn the lien into a deed. Pima County published 8,517 parcels in 2026 and issued 53 treasurer's deeds (Pima County Treasurer, 2026).
When Do Arizona Property Taxes Become Delinquent?
Arizona property taxes are billed in halves: the first half is due October 1 and delinquent after November 1 at 5:00 p.m., the second half due the following March 1 and delinquent after May 1 at 5:00 p.m. (A.R.S. § 42-18052). If the year's tax is $100 or less, all of it is due October 1 and delinquent after December 31. A delinquency date landing on a weekend or holiday moves to the next business day.
From that date the tax bears interest at 16% per year, simple, until paid, and a fraction of a month counts as a whole month (A.R.S. § 42-18053). On a $2,000 half-payment that is roughly $27 a month, and the whole-month rule means paying on the 2nd costs the same as paying on the 30th. No interest is collected if the delinquency came from a county assessor or treasurer error, or if the full year's tax is paid by December 31 of the tax year.
Subsection C adds a waiver almost nobody uses. With the board of supervisors' approval, the treasurer may waive accrued interest and penalties once per property for a delinquency in the year after a mortgage or deed of trust is released. That fits a common pattern: a loan is paid off, the escrow account closes, and nobody notices the bill now comes to the owner.
On or before December 31 each year, the treasurer prepares a list of parcels with unpaid prior-year taxes plus a notice of sale carrying the owner's name, parcel number, delinquent years, and amounts (A.R.S. § 42-18106). Once listed, a penalty of $5 or 5% of the delinquent taxes, whichever is greater, is added on January 1 (A.R.S. § 42-18107). Paying in December rather than January is worth real money.
The Arizona Tax Lien Timeline, Step by Step
From a missed first-half payment to a treasurer's deed takes at least about three years and three months, usually much longer. The table tracks a first-half bill left unpaid in November.
| Stage | When | Statute | What you can still do |
|---|---|---|---|
| First half delinquent | After November 1, 5:00 p.m. | § 42-18052 | Pay the full year by December 31; no interest is collected. |
| Delinquent list prepared | On or before December 31 | § 42-18106 | Pay first and skip the listing penalty. |
| Listing penalty added | January 1 | § 42-18107 | Pay in full before the sale; no lien is sold. |
| Tax lien sale, certificate issued | February | § 42-18112, § 42-18118 | Title and possession do not change. The clock starts. |
| Redemption period runs | Three years from the sale | § 42-18151 to § 42-18153 | Redeem, or sell and redeem from closing proceeds. |
| Notice of intent to foreclose | At least 30 days before filing | § 42-18202 | Redeem, or request an excess proceeds sale. |
| Action filed in Superior Court | Year three to year ten | § 42-18201 | Redemption stays open until judgment (§ 42-18206). |
| Judgment and treasurer's deed | On the court's order, $50 fee | § 42-18204, § 42-18205 | The deed ends redemption. The real deadline. |
The February Sale and the Certificate of Purchase
Arizona's tax lien sale is held in February every year, and the treasurer keeps offering liens day after day, Sundays and holidays excluded, until every listed parcel has been offered (A.R.S. § 42-18112). The lien covers all delinquent taxes on the parcel plus penalties, interest, and charges (A.R.S. § 42-18104).
The pricing rule decides what redemption costs you. The lien goes to the person who pays the county in full and offers to accept the lowest rate of interest on that money, capped at the 16% set by A.R.S. § 42-18053 (A.R.S. § 42-18114). Rates start at 16% and work downward, and 0% is a legitimate outcome. At Pima County's 2026 sale the average rate accepted was 4%, and 3,837 of the 4,256 liens sold went below 16% (Pima County Treasurer, 2026). The certificate rate is the rate you pay.
The treasurer then issues a certificate of purchase stating the parcel, sale date, purchaser, tax years, amount, and the rate payable to redeem (A.R.S. § 42-18118). Starting June 1 of each later year, the holder may pay that year's delinquent taxes and add them to the lien at the same rate (A.R.S. § 42-18121), which is why an untouched lien grows faster than the original bill suggests.
Redeeming a sold lien does not pay the bill that came due last October. If the new year goes delinquent too, it can be sold at the next February sale, leaving two certificates on one parcel.
Maricopa County and Pima County Specifics
Both of Arizona's largest counties run the February sale online, with registration closing before sale day. The statute is identical statewide, but the calendar and fees are set county by county, so the treasurer where the house sits is the authority on your parcel.
| Detail | Maricopa County (Phoenix) | Pima County (Tucson) |
|---|---|---|
| 2026 sale date | February 10, 2026, online | February 26, 2026, online only |
| Certificate fee | $10 (§ 42-18118) | $10, plus a $1 to $10 processing fee |
| Redemption and deed fees | $10 to redeem, $50 for the deed | Per fee schedule, $50 for the deed |
| Partial payments on a sold lien | Yes, 25% of the oldest year (§ 42-18056) | No, under the population threshold |
Sources: Maricopa County Treasurer fee schedule and the Pima County Treasurer tax lien sale page, read September 2026.
Maricopa County
Maricopa County held its 2026 tax lien sale on February 10, 2026, through the county's online sale site, with registration opening January 16 (Maricopa County Treasurer, 2026). Maricopa is also the only Arizona county where partial payments on a sold certificate are available, since A.R.S. § 42-18056(C) limits that to counties above three million residents. The treasurer accepts at least 25% of the principal on the oldest delinquent year plus interest and fees, so a Phoenix-area owner can chip at a balance instead of facing one lump sum. Weighing that against selling a house fast in Phoenix is the usual next step.
Pima County
Pima County's 2026 sale ran online only on February 26, 2026, with registration open February 2 through February 19. Pima also publishes annual counts showing how these cases end. In 2026 it published 8,517 parcels totaling $21.4 million, sold 4,256 liens for $6.3 million to 159 purchasers, and issued 53 treasurer's deeds, after 69 in 2025 and 81 in 2024 (Pima County Treasurer, 2026). Tucson-area owners weighing redemption against selling a house fast in Tucson can start there.
The Three-Year Redemption Period and How to Redeem
An Arizona tax lien may be fully redeemed at any time within three years after the sale, and also after three years as long as it happens before a treasurer's deed is delivered to the certificate holder (A.R.S. § 42-18152). That second clause is the part most summaries drop. Three years is the earliest the holder may act, not the day your rights end.
The list of who may redeem is broad: the owner, the owner's agent, assignee, or attorney, anyone with a legal or equitable claim in the property, and even someone paying on the owner's behalf as a charitable gift (A.R.S. § 42-18151). A part owner may redeem a proportionate share. A servicer holding a deed of trust qualifies, which is why many pay the taxes and add the amount to the loan balance.
Redemption covers three amounts (A.R.S. § 42-18153): what the lien sold for with interest at the certificate rate, any later years of taxes the holder paid and endorsed at that same rate, and the statutory fees the holder paid. The treasurer then issues a certificate of redemption (A.R.S. § 42-18154). Call for a current payoff rather than an old statement, since interest runs by the month.
What Happens After Three Years?
After three years the certificate holder may file an action in Superior Court in the county where the property sits to foreclose your right to redeem, naming the treasurer as a party (A.R.S. § 42-18201). That window is not open forever: the certificate expires and the lien is void if no action is filed within ten years after the last day of the month it was acquired (A.R.S. § 42-18127).
The 30-day notice
Before filing, the holder must mail notice of intent by certified mail at least 30 days beforehand, and not more than 180 days before the action is filed (A.R.S. § 42-18202). It goes to the owner of record, to the situs address and the tax-bill mailing address where those differ, and to the treasurer, and it must state the owner's name, parcel number, assessor's description, certificate number, and proposed filing date. No court may enter judgment foreclosing the right to redeem until that notice is sent.
The statute also requires the notice to say, in substance, that if you believe your property has value beyond the tax burden and you do not want to lose any interest or equity in it, you must request an excess proceeds sale under A.R.S. § 42-18204.
The excess proceeds sale
An owner whose right to redeem is being foreclosed may ask the court whether selling the property to recover excess proceeds is reasonable. The court must find it reasonable if the sale price is likely to exceed the holder's total claim by more than $2,500 (A.R.S. § 42-18204). If it agrees, it forecloses the right to redeem but orders the property sold, so equity above the tax debt and costs returns to the owner. Asking is on you.
Judgment, the deed, and liens nobody buys
If the court finds the sale valid, the lien unredeemed, and no reasonable excess proceeds request, it enters judgment. It then directs the treasurer to deliver a deed, issued on a certified copy of the judgment and a $50 per parcel fee (A.R.S. § 42-18205). Until judgment, anyone entitled to redeem still may, even with the case filed, though redeeming after a lis pendens is recorded adds the plaintiff's costs and attorney fees (A.R.S. § 42-18206).
Liens nobody purchases follow a slower track. The treasurer assigns them to the state of Arizona (A.R.S. § 42-18113), and they can be resold over the counter later (A.R.S. § 42-18122). If such a lien stays unredeemed, the county board of supervisors, acting for the state, may apply for a treasurer's deed beginning five years after assignment, not three (A.R.S. § 42-18261), after a title search and certified notice to every party of record 90 days ahead (A.R.S. § 42-18264).
Options If You Are Behind on Arizona Property Taxes
An Arizona owner with delinquent property taxes has four practical options, and all stay open past the February sale. The right one depends on the equity in the house and the cash available now.
- Pay before the sale. Paying the full year by December 31 of the tax year means no interest is collected (§ 42-18053), and paying before the list is prepared avoids the $5 or 5% penalty. Ask about the one-time waiver if the delinquency followed a mortgage payoff.
- Redeem the certificate. Available within three years, and after three years until a deed is delivered. In Maricopa County, the 25% partial payment option lets an owner pay down the oldest year in pieces.
- Ask the treasurer what is actually offered. Arizona's statutory payment plan under § 42-18056(G) covers delinquent business personal property taxes over $1,000, not houses, so a formal installment plan on a house is generally not available. Treasurers can still give you the exact payoff and certificate number.
- Sell and pay the lien from the proceeds. This works at any point before a treasurer's deed is delivered, and it converts a growing debt into whatever equity is left.
If a lender is also foreclosing, you are on two clocks and the shorter one controls. A trustee's sale can be held 91 days after the notice of sale records (A.R.S. § 33-808), with no redemption afterward, so see our guide to stopping foreclosure in Arizona. Heirs facing a delinquency that built up during probate may also want our guide to selling an inherited house in Arizona, since an unpaid bill on an empty house often puts a parcel on the February list.
Selling a House With Delinquent Property Taxes
You can sell an Arizona house with delinquent property taxes on it, and in most cases the back taxes never come out of your pocket. The title company pays the county from the proceeds and the buyer takes clear title, the same way a mortgage payoff works. Because A.R.S. § 42-18151 lets anyone with a legal or equitable claim redeem, a closing agent can redeem a sold certificate at the closing table. You keep what remains after the lien, any mortgage payoff, and closing costs.
Arizona also charges sellers nothing to transfer a house. The state constitution prohibits any real estate transfer or sale tax (Ariz. Const. Art. IX, § 24, added by Proposition 100 in 2008), leaving a county recording fee and a $2 affidavit of value fee (A.R.S. § 11-1133). More of the price stays available for the tax debt.
Values give most owners room to work with. Zillow's ZHVI for the city of Phoenix was $410,222, down 2.1% year over year (Zillow ZHVI, June 2026), and for Tucson it was $325,520, down 2.2% (Zillow ZHVI, 2026). Redfin reported a median sale price of $315,000 in Tucson, with houses taking about 63 days to sell (Redfin, mid-2026). Against a typical delinquency, the equity is usually the larger number. The calendar is the part a listing cannot control: 63 days is time to contract, not to close, and a financed buyer still has to clear underwriting and an appraisal that may stumble over a heat-worn air conditioner, a monsoon-damaged roof, or a dead pool.
Where a direct cash sale fits
A direct cash sale takes the financing calendar out of the problem. Propcash is a direct cash homebuyer, founded in 2026 and based in Nashville, and we buy houses across Arizona as-is: no repairs, no cleaning, no inspection contingency. Cash transactions can close in as few as 7 days, sellers pay no fees or commissions, and you pick the closing date, so it can be set ahead of a redemption deadline rather than after it.
The honest version matters more than the pitch. If the house shows well and years remain on the redemption clock, listing may net you more, and Propcash will say so. If a certificate holder has already mailed a 30-day notice, or an out-of-state owner is carrying an empty house through another Arizona summer, a cash sale is usually the cleaner exit. When you want a number to compare against, get a cash offer on your house and see the reasoning behind it.
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Let's chatFrequently Asked Questions
What happens if you do not pay property taxes in Arizona?
Unpaid Arizona property taxes draw interest at 16% per year simple from the delinquency date, and a fraction of a month counts as a whole month (A.R.S. § 42-18053). If the balance is still unpaid that December 31, the treasurer lists the parcel, adds a penalty of $5 or 5%, whichever is greater (A.R.S. § 42-18107), and sells a tax lien on it in February. That sale transfers a lien, not the house.
How long do you have to redeem an Arizona tax lien?
A tax lien may be fully redeemed within three years after the sale, and also after three years but before a treasurer's deed is delivered to the certificate holder (A.R.S. § 42-18152). Three years is not the end of your rights. It is the earliest date the holder may sue to foreclose them, and redemption stays open until judgment (A.R.S. § 42-18206).
Can you sell an Arizona house with delinquent property taxes on it?
Yes. A tax lien is a debt attached to the property, not a bar on selling it, and delinquent taxes and any sold certificate are paid from the proceeds at closing so the buyer takes clear title. Arizona lets the owner, the owner's agent, or anyone with a legal or equitable claim redeem the lien (A.R.S. § 42-18151), which is what a title company does at closing.
Does an Arizona tax lien sale mean someone bought my house?
No. Arizona sells tax liens, not tax deeds. The purchaser pays the delinquent taxes, interest, penalties, and charges and receives a certificate of purchase entitling them to repayment with interest (A.R.S. § 42-18114, § 42-18118). You keep title and possession, and the holder cannot enter or collect rent. Pima County issued 53 treasurer's deeds in 2026 against 8,517 parcels published (Pima County Treasurer, 2026).
What does it cost to redeem an Arizona tax lien?
You pay the treasurer what the lien sold for with interest at the certificate rate, any later years of taxes the holder paid and endorsed at that same rate, and the statutory fees they paid (A.R.S. § 42-18153). That rate is often well below 16%, because the certificate goes to whoever accepts the lowest rate. Pima County's 2026 average was 4% (Pima County Treasurer, 2026).
Is an Arizona tax lien sale the same as a trustee's sale foreclosure?
No, and the clocks are very different. An Arizona mortgage foreclosure is usually a non-judicial trustee's sale: the trustee records a notice and the sale may be held no sooner than 91 days later (A.R.S. § 33-808), with no redemption afterward. A tax lien sale gives three years before suit is possible, a 30-day notice before filing, and redemption until judgment.
Sources: A.R.S. Title 42, Chapter 18; A.R.S. § 33-808; Maricopa County Treasurer; Pima County Treasurer; Pima annual tax lien sale counts, 2026; Zillow ZHVI; Redfin. Propcash is a direct cash homebuyer, not a law firm. Confirm balances and dates with your county treasurer.