Liens And Research

  • Tax Lien Sale

    The Tax Lien Sale provides for the payment of delinquent property taxes by an investor. The tax on the property is auctioned in open competitive bidding based on the least percent of interest to be received by the investor.

    Property taxes that are delinquent at the end of December are added to any previously uncollected taxes on a parcel for the Tax Lien Sale. The sale takes place in February of each year. Please read the disclaimer before deciding to bid, and see our lien FAQ Page and Lien History Page.

  • Investor Forms
  • Arizona Tax Lien Sales - By County
  • Tax Lien Recommendations
    Important Notice

    As a potential investor of tax liens, you are advised to thoroughly research all aspects of property you are interested in to determine its value to you.

     

    What you should do

    You should independently verify legal descriptions of properties before bidding. Otherwise, difficulties, including obtaining title insurance, may occur during foreclosure proceedings.

    You should research genealogy and tax status of properties before bidding. Maricopa County and the Maricopa County Treasurer make no title warranties on properties at the sale. Neither the County nor the Treasurer warrant title concerning disclosed or undisclosed title problems including any environmental problems.

     

    What you should know

    You should know that on certain parcels, in addition to the ad valorem taxes offered for a tax lien sale, there may be special assessments due that are unknown to the Maricopa County Treasurer.

    You should know that in the event the Board of Supervisors retroactively cancels a property or corrects the valuation or classification of a property by resolution, you may not receive the anticipated interest.

    You should know that the tax lien which you wish to purchase may be rescinded due to a pre-existing stay order from bankruptcy court. In this case, only your purchase price will be refunded to you at such time as the existence of the stay order affecting a particular property is made known to Maricopa County and the Maricopa County Treasurer.

    You should know that in the event of bankruptcy proceedings either before or after the sale of a tax lien, there is no guarantee that the investor of the tax lien will receive the anticipated interest or any interest whatsoever. The United States Bankruptcy Court will make that determination.

     

    Resources

    A wide variety of research materials on property tax liens is available to the general public. The Maricopa County Treasurer’s Office has computers, microfiche and microfilm to research County and Treasurer’s Office records. A county borders boundary map is displayed in our customer service area to assist you in determining property locations. Client Service representatives of the Treasurer’s office are available Monday through Friday, between 8:00 AM and 5:00 PM to assist in answering tax lien questions.

    You may obtain general tax information by reviewing this website, as well as the Assessor Web Site. To obtain copies of Arizona Revised Statutes, you may visit the Maricopa County Law Library at 101 W Jefferson St, Phoenix AZ 1-602-506-3461 or check out A.L.I.S. (Arizona Legislative Information Services).

    The Maricopa County Treasurer’s Office presents the information within this document as a service to the public. We have tried to ensure that the information contained within this document is accurate. The Treasurer’s Office makes no warranty or guarantee concerning the accuracy or reliability of the information contained herein. Assessing accuracy and reliability of information is the responsibility of each individual. The Treasurer’s Office shall not be liable for errors contained herein or for any damages in connection with the use of the information herein.

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  • Research Materials

    There are a variety of research materials available to the general public. Prices and media are listed in the Research Material Buying Guide Brochure (PDF).

    Yearly Cost

    Maricopa County operates on a fiscal year beginning July 1 of each year. All yearly fees are based upon the same time period. Monies should be sent with an order form listing which materials you are requesting at the start of each year, or immediately prior to requesting your information.

    Fee Payments

    Payments must be received prior to processing the order. All checks should be made payable to the Maricopa County Treasurer.

    Additional Copies

    Purchased information may not be copied, duplicated, reproduced or resold without written authority from the Maricopa County Treasurer's Office. Additional copies are available from the Maricopa County Treasurer's Office.

    Send your completed order form, check for payment, and computer tapes when applicable to:

    Attn: Research Material Purchasing
    Maricopa County Treasurer
    301 West Jefferson Room 100
    Phoenix, Arizona 85003-2199

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  • Tax Lien Sale - Disclaimer

    (Read by Doug Todd, former Treasurer at the opening of the Maricopa County tax lien sale.)

    Welcome to the Maricopa County Tax Lien Sale. This is a public sale of delinquent real property taxes, held pursuant to Arizona Revised Statutes, Title 42, Chapter 18, Article 3, Sections 42-18101 through 42-18126. Please note the new numbers given to the taxation title of the Arizona Revised Statutes. It has been completely recodified and is now in its new form; the law of the land.

    As a reminder, the County Treasurers of Arizona convinced the State Legislature to put an end to the administrative foreclosure on tax liens. We long have felt the process of the taking of property belonged in the Courts and the hands of professionals; not in the hands of government employees. Therefore, in accordance with Chapter 233, Laws of 1998, 2nd Regular Session, the Treasurers will accept for the action of administrative foreclosure any CP that was issued on or before December 31st, 1998. On January 1st, 2004 we will be completely out of the foreclosing business.

    To those of you who are new to this type of sale, I would like to make clear the manner in which this sale will be conducted, exactly on what you are bidding, and what you will receive in the event you are successful in purchasing a tax lien on a property.

    You are not bidding an amount that you wish to pay in order to obtain a Certificate of Purchase; you are bidding the rate of interest that you are willing to accept on your investment. The amounts printed in the newspaper are the base tax only. You are not purchasing property, but a tax lien against the property in the amount of your investment. In the absence of any future payments by the property owner, your Certificate of Purchase allows you to make subsequent payments of delinquent taxes. This amount will be added to your initial investment and continue to draw interest at the same rate as originally bid until such time as the tax lien is redeemed or a foreclosure action results. Your Certificate of Purchase does not give you a right to contact the property owner for any reason. Such contact, while not specifically prohibited by law, can be considered a form of personal harassment. We have asked the Maricopa County Attorney’s Office to investigate some recent occurrences reported to us by property owners.

    Pursuant to Arizona Revised Statues, Section 42-18201, you must hold the certificate for a period of three years from the date of original offering before initiating an action in Superior Court. You are advised to investigate, prior to bidding, to determine whether the property would be of sufficient use or value to you should you be fortunate or unfortunate enough to be in a position to obtain a deed at some future date.

    Legal descriptions are obtained from the assessment and tax roll generated by the County Assessor, who, by the way, does not guarantee the descriptions are complete or entirely correct. You are advised to independently verify legal descriptions prior to bidding. Otherwise, difficulties, including obtaining title insurance, may occur in connection with foreclosure.

    In the event the Board of Supervisors, by resolution, retroactively cancels a property or corrects the valuation or classification of a property; you may not receive the anticipated interest.

    The tax lien you wish to purchase may be rescinded due to a pre-existing stay order from Bankruptcy Court. In that case, only your purchase price will be refunded to you at such time as the existence of the stay order affecting a particular property is made known to the Treasurer.

    In the event of bankruptcy proceedings either before or after the sale of the lien, there is no guarantee the purchaser of the tax lien will receive the anticipated interest, or any interest whatsoever. The United States Bankruptcy Court will make that determination!

    In the event a property has been split from another property with delinquent taxes, there may be tax liens prior and superior to the one you are purchasing. You are advised to research such genealogy and tax status prior to bidding.

    Due to re-platting, conveyances, etc., real estate may have a different legal description and / or different parcel number for different tax years. Once again, you are advised to research the genealogy of a property prior to bidding in order to buy all delinquent taxes under all numbers for that property.

    So that Maricopa County may report interest received by certificate holders in accordance with Internal Revenue Service regulations, this Office is required by the Federal Government to obtain the tax identification number of the buyer at the time of purchase of the tax lien. Accordingly, please present your properly executed form W-9, W-8BEN, or W-8BEN-E for non-US citizens to the cashier together with your payment. Pay particular attention to any change in your current business status, such as a new corporation or sub chapter ‘s’ , etc. Processing of your certificate will not begin until a properly filled out W-9, W-8BEN, or W-8BEN-E is received; no exceptions! New regulations implemented by the Federal bureaucracy require us to withhold at the 28% rate for US citizens and 30% for non-US citizens of the proceeds for non-compliance or incorrect reporting of the tax identification number to the IRS.

    You are advised that, pursuant to the laws of the State of Arizona, specifically ARS 42-18116, in the event a person to whom a tax lien has been sold fails to pay the amount due and the sale has closed, the Treasurer may recover the amount bid by civil action in a court of competent jurisdiction.

    At the completion of each day, you may submit written requests for parcels already offered and not bid on. The total for these requests will be included in the next sessions' total.

    Again, I would like to welcome you to the tax lien sale. Welcome to, in my humble opinion, the ultimate in buyer beware. On your own volition, you are about to do business with government and government has written every one of the rules by which we play this game.

    Caveat emptor! Let the buyer beware! Good luck and good bidding.

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Disclaimer


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The Maricopa County Treasurer has made every effort to ensure that the information contained on this Web site is accurate and current. However, the Treasurer’s Office does not guarantee that each and every item of information is completely accurate. Therefore, the user is advised to make his or her own independent analysis and investigation prior to reliance on this information. The Maricopa County Treasurer’s Office hereby disclaims liability for any damages, direct or indirect, arising from use of or reliance upon this information.

 
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Information

Parcel number 123-45-678 9, can be entered as 123 45 678

Parcel number 123-45-678a 9, can be entered as 123 45 678 a

For Mobile Home/Business Personal Property - Use the personal property roll number with a prefix of 9 as the parcel number.
Example: Roll number 60-00-001 8 can be entered as 960 00 001.

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