Tax Sales and Sheriff Sales in Arizona

How tax sales work in Arizona

Arizona sells tax lien certificates: the buyer pays the taxes and holds a lien that earns interest, and gets the property only if the owner never redeems.

What the buyer earns. Up to 16% per year, bid down (A.R.S. §§ 42-18053, 42-18114).

Redemption. Any time until a judgment foreclosing the right to redeem; the lien holder may not file to foreclose until 3 years after the sale and must do so within 10 years (A.R.S. § 42-18201).

When and where the sales are held

Who runs them: County treasurer.

When: Annually in February.

Where: Most counties sell online through treasurer-contracted auction sites (Maricopa County directs bidders to maricopa.arizonataxsale.com); some smaller counties still hold in-person sales.

The list of parcels for each sale is published by the office that runs it, usually a few weeks ahead, in the county's legal newspaper and on the county or platform site. UX Search does not list tax sale parcels; these sales are run by the counties and the platforms they contract, and the links on this page go to the official sources.

Sheriff sales and foreclosure sales in Arizona

Nearly all Arizona mortgage foreclosures are non-judicial trustee's sales under the deed of trust statutes (A.R.S. § 33-801 et seq.): the trustee records a notice of sale, publishes it once a week for four weeks, posts the property and sells no sooner than 91 days after recording (A.R.S. § 33-808). There is no right of redemption after a trustee's sale (A.R.S. § 33-811). A lender may instead foreclose judicially, with a sheriff's sale and a six-month redemption period (A.R.S. § 12-1282).

A tax sale and a sheriff sale are different animals even when the same office runs both. A tax sale clears unpaid property taxes and in most states wipes out junior liens; a mortgage foreclosure sale pays the lender and may leave tax liens in place. Before bidding at either, pull the title, read the judgment or the tax certificate, and know which liens survive the sale in Arizona.

Official sources for Arizona

• A.R.S. § 33-808 – Notice of trustee's sale (azleg.gov)
• Laws 2026, Ch. 256 (HB 2780) – tax lien foreclosure and excess proceeds sale
• Maricopa County Treasurer – Tax Lien Web

Statute: A.R.S. §§ 42-18101 to 42-18127 (tax lien sales); §§ 42-18151 to 42-18156 (redemption); §§ 42-18201 to 42-18208 (judicial foreclosure of right to redeem).

Questions people ask

Does Arizona sell tax liens or tax deeds?

Arizona sells tax lien certificates: the buyer pays the taxes and holds a lien that earns interest, and gets the property only if the owner never redeems. Arizona county treasurers sell tax lien certificates (certificates of purchase) on parcels with delinquent taxes each February; bidders compete by offering the lowest interest rate they will accept, starting at 16%. The buyer holds a lien, not the property, and the owner redeems through the treasurer by paying the taxes plus the bid interest. If the lien is not redeemed within three years, the holder may sue in superior court to foreclose the right to redeem and obtain a treasurer's deed; under a 2026 law the court may instead order an excess-proceeds sale so the owner receives any surplus.

How long is the redemption period after a tax sale in Arizona?

Any time until a judgment foreclosing the right to redeem; the lien holder may not file to foreclose until 3 years after the sale and must do so within 10 years (A.R.S. § 42-18201)

What does the buyer earn if the owner redeems in Arizona?

Up to 16% per year, bid down (A.R.S. §§ 42-18053, 42-18114)

Who runs tax sales in Arizona?

County treasurer. Most counties sell online through treasurer-contracted auction sites (Maricopa County directs bidders to maricopa.arizonataxsale.com); some smaller counties still hold in-person sales

When are tax sales held in Arizona?

Annually in February

Are sheriff sales in Arizona judicial?

Nearly all Arizona mortgage foreclosures are non-judicial trustee's sales under the deed of trust statutes (A.R.S. § 33-801 et seq.): the trustee records a notice of sale, publishes it once a week for four weeks, posts the property and sells no sooner than 91 days after recording (A.R.S. § 33-808). There is no right of redemption after a trustee's sale (A.R.S. § 33-811). A lender may instead foreclose judicially, with a sheriff's sale and a six-month redemption period (A.R.S. § 12-1282).

Can anyone bid at a tax sale or sheriff sale in Arizona?

Generally yes, with registration through the office or platform that runs the sale, and often a deposit or proof of funds. Payment is usually due the same day or within a few days in certified funds, and the property is sold as is with whatever title questions come with it. Read the county's terms for the sale you are bidding in; they differ from one county to the next in the same state.

Written from the Arizona statutes and official county pages, last checked October 27, 2026. Rules change by session and by county; the official sources above control. UX Search is independent, lists no tax sale parcels and never takes a bid.