Maricopa County Treasurer’s Office

John M. Allen, Treasurer

Maricopa County Treasurer's Office
Maricopa County Treasurer's Office

Maricopa County Treasurer's Office

John M. Allen, Treasurer

Tax Sale Details

2024 Tax Sale Details

  1. The Tax Lien Sale of unpaid 2022 real property taxes will be held on and closed on February 6, 2024. The Treasurer’s tax lien auction web site will be available on January 18, 2024 for both research and registration.

  2. To be eligible to bid, you must complete the following steps on the auction web site:

    1. Complete online registration
    2. Complete IRS Form W-9, W-8BEN, or W-8BEN-E as applicable
    3. Submit a deposit (online via ACH)
    4. Establish a budget
    5. Receive bidder number assignment

  3. A social security number or tax identification number must be provided for each buyer and must belong to the person listed on the W-9 form. If you are an individual foreign investor you must complete and submit IRS form W-8BEN instead of W-9 form. If you are a foreign investing entity, you must complete and submit IRS form W-8BEN-E instead of IRS form W-8BEN. The tax certificate list, redemption checks and 1099 interest earnings will be issued exactly as indicated on your W-9 form or if you are a foreign investor you will receive a 1042-S with the information as shown on your W-8BEN. Until the tax sale is complete, no changes will be made to the bidder number issued. A change of name or tax identification number will constitute an assignment and is subject to service charge for each certificate changed.

    back to top

  4. A deposit of 10% of your expected bids must be made prior to the close of any batch in which you intend to submit bids. A minimum deposit of $500.00 is required for each bidder. All payments must be made via the Payments Page on the web site. Payments will not be accepted via any other means. There will be no exceptions to these requirements.

    back to top

  5. Bidding starts at 16% and interest is bid down until sold. Bids may be made in 1 percent increments. A "zero" interest bid will get the bidder the certificate with NO interest. When your bid is recognized as the low bid on the Results Page, you are obligated to pay for the certificate even if the bid was unintentional.

    back to top

  6. The properties will be auctioned in the order listed in the newspaper. Bidders will be able to begin entering interest rates on the web site beginning the day that the first newspaper advertisement is published. Some items listed in the newspaper and on the web site will not be auctioned due to payments being received after the list was prepared for publication.

    back to top

  7. After the sale, the successful bidders are given a date by which they must pay the balance due via ACH Debit on the Payments Page of the web site. A listing of certificates purchased will be provided to each buyer. A bidder failing to make payment in the specified time will forfeit the deposit, and the certificates will be re-sold.

    back to top

  8. The Treasurer reserves the right to cancel or correct certificates issued in error. Interest payments may be affected by bankruptcies, U.S. Marshal seizures, property taken over by a receiver, etc.

    back to top

  9. Caution: This is not a sale of real property. It is a lien for the amount of delinquent taxes plus interest and other fees. Contact with property owners initiated by certificate owners to encourage payment at any time is not recommended. Contact or behavior of a certificate holder deemed unfair or deceptive may result in criminal prosecution.
    An "Action to Foreclose" filed in the Superior Court three years from the sale date is the only method to compel payment.

    back to top

We in the Treasurer's Office are happy to be of service to you and are available to assist you as needed.

For additional information please visit our Liens & Research page or the Tax Sale Web site.

John M. Allen
Maricopa County Treasurer
×

Seniors needing additional property tax relief and Arizonans not required to file individual income taxes may be able to take advantage of state tax credits

Individual income tax filing season in the state provides potential benefits for Arizonans whose income level is below minimum threshold limits and not required to file an individual income tax return or are seniors who own a residence.

Both may still be eligible for state tax benefits by submitting two forms available through the Arizona Department of Revenue - Form 140ET Credit for Increased Excise Taxes or Form 140PTC Property Tax Refund Claim.

  • Form 140PTC is used by qualified individuals to claim a refundable income tax credit for taxes paid on property located in Arizona that is either owned by or rented by the taxpayer. Form 140PTC provides a tax credit of up to $502. To claim a property tax credit, you must file your claim or extension request by April 15, 2020. You cannot claim this credit on an amended return if you file it after the due date.
  • Form 140ET is used by individuals not required to file an Arizona individual income tax return but qualify to claim the refundable excise tax credit. The maximum credit available for the increased excise tax (Form 140ET) is $100 per household. An excise tax is a tax levied on certain goods by the state or federal government such as fuel, cigarettes, cellphones and alcoholic beverages.

Individuals not filing an income tax return and claiming both credits need only to complete Form 140PTC. However, individuals not submitting a tax return and not claiming the property tax credit must complete Form 140ET to claim the credit for increased excise taxes.

To determine eligibility for either Form 140PTC or Form 140ET, see form instructions at www.azdor.gov/Forms/Individual.

To close this window, press Esc or click anywhere outside this window.

×

Disclaimer

Terms of Use

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, rather than 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.

 
Recommended Settings

Adobe Reader (available free of charge from Adobe Systems) is required to view some content on this site. After installing Acrobat Reader on your computer, you will be able to view and print PDF files.

This web site uses style sheets. If style sheets have been disabled on your browser, pages may appear different than originally designed. To view this site properly, style sheets should be enabled on your browser.

We recommend viewing this web site with the following browsers:

  • Windows
    • Microsoft Internet Explorer 8.0 or higher
    • Chrome
    • Firefox
  • Macintosh
    • Safari 5.1.7

To close this window, press Esc or click anywhere outside this window.

×

CP Expirations Legal Changes

There has been a change in CP Liens that is applicable to lienholders. Beginning September, 2019, SB1236 will include a provision that modifies the language in §A.R.S. 42-18127 Section A.

The original certificate of purchase, in addition to all subsequent taxes (sub taxes) will expire if an action to foreclose has not commenced within ten years after the last day of the month in which the original certificate was acquired.

Pursuant to this legislation, tax liens eligible for expiration will include the original certificate and all related sub taxes in the expiration process. Those liens with deadlines that are already in effect will not be affected however it will affect all future sub taxing liens so that the deadline will expire within a ten year period after the last day of the month that it was acquired and time limits cannot be extended to the original purchase.

You should consult your attorney for further advice.

To close this window, press Esc or click anywhere outside this window.

×

Beware of Alternate Tax Payment Websites!

Please be aware of other property tax payment websites which could mislead you to believe they are the Maricopa County Treasurer’s website. Although you can make payments through them, they are not our official agent and will charge you processing fees. We have no control over payments made through them.

To close this window, press Esc or click anywhere outside this window.

×

   Please wait...
 Find a Parcel Number using the Assessor's Website

 

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.

To close this window, press Esc or click anywhere outside this window.

×

 Subscriber Login


Subscribe

  Forgot your password  |    Forgot your User Name
Maricopa County Treasurer's Office. SSL Encryption

For existing subscribers, enter your registered email address. You will then be guided to create a non-email user name.

To close this window, press Esc or click anywhere outside this window.

;