Obtaining a lien release from phoenix treasurer

Delinquent property taxes accrue interest at an annual rate of 16% simple interest prorated monthly. In addition, when a property tax lien is listed for sale there are advertising fees ($5.00 or 5% whichever is greater: ARS 42-18107) plus sale fees. Fees include a non-refundable/non-interest earning fee of $5.00/10.00 as per ARS 42-18107.

Are delinquent taxes publicized?
What does the newspaper ad contain?

The place, date and time of the tax lien sale. Pursuant to ARS 42-18106, a listing of each parcel showing the parcel number, delinquent tax amount, the property owner's name, and the property's legal description. In addition, each listing includes the Assessor’s full cash value of the land, improvements and any personal property associated with the property. The parcels are consecutively numbered for reference during the sale.

Where can I get a list of delinquent taxes?
  1. Arizona Business Gazette
  2. Online tax lien sale website, https://maricopa.arizonataxsale.com.
  3. On a CD from the Research Material Buying Guide (available at the beginning of January).
    Send a completed order form with your payment of $25.00 (personal or business check, cashier's check or money order) to:
    Maricopa County Treasurer
    c/o Research Material Purchasing
    301 W Jefferson, Suite #100
    Phoenix, Arizona 85003
What is a "tax lien", also known as, a "certificate of purchase"?
How does someone acquire a tax lien?

At the public auction conducted each February. The online auction is held by Real Auction on https://maricopa.arizonataxsale.com/ and called the Tax Lien Sale.

When is the Tax Lien Sale?
Where will the sale be held?

The Tax Lien Sale will be conducted by Real Auction, completely on the internet at https://maricopa.arizonataxsale.com. The website will be open to the general public, approximately 2-3 weeks, prior to the Tax Sale date. Investors are able to register as a participant in this year's sale, register as a new CP Buyer, review the delinquent taxes available in the sale, set up their ACH deposit account, and review the website's Bidder Rules and FAQs. back to top

When are my bids due?

Bids can be submitted on the website beginning January 20, 2025. The advertising list will be divided into several batches. Bids can be withdrawn or altered at any point up to the closing of the batch on the day of the Tax Lien Sale (February 4, 2025). back to top

Who may participate in the Tax Lien Certificate Sale?

Anyone. To participate in the sale a bidder must register with the Treasurer’s office. A Bidder/Buyer number can be obtained by completing the Bidder Application form found on the download link below. You must also submit the appropriate IRS form for interest reporting purposes, i.e. a W9. They are listed in the Investor Forms section. The office requires your legal name, the name of a contact person, a valid mailing address, current phone number, email address, and tax id number. Beginning January 20, 2025, the registration process may be completed on the Internet via the Tax Sale Web site. A bidder number is assigned for identification purposes during the sale. Bidders are required to make a deposit via ACH Debit on the Tax Sale Web site Payments Page that is 10% of the estimated amount they intend to purchase. The Treasurer’s Office requires a minimum deposit of $500.00. The deposit may be increased any time prior to the close of the auction. ** Use only one ACH account per buyer number. back to top

What do I do if I forget my password?

Please be careful to remember your password, as it is the key to your access to the Tax Sale Web site. If, however, you forget your password, it may be recovered easily by clicking on the "Forgot your password?" link on the Tax Sale Web site home page. When you provide your matching personal information, a new temporary password will be sent to your registered email address. This password will need to be changed after your next login. back to top

If one bidder wants to purchase for several buyers, how is this handled?
It is the responsibility of the bidder to maintain their own accounts. back to top
Will the Treasurer's Office research parcel information for me?

No, the bidder must conduct any research surrounding potential purchases. Utilize Parcel Inquiry to research parcel information. Property characteristics and maps are found on the Assessor’s website. back to top

Where may I obtain copies of the Arizona Revised Statutes that pertain to the tax liens?

Statutes are available on-line (Title 42, Chapter 18, beginning with Article 3), and at the Maricopa County Law Library, 101 W Jefferson Street, Phoenix AZ 85003, Phone 1-602-506-3461. back to top

What is an Internet auction?

An auction in which bids are transmitted and received through the Internet using a computer and a web browser. back to top

How does the bidding proceed?

Each item is auctioned in the order listed in the publication. The bidding begins at 16% (the maximum rate) and is bid down. The "winning" bidder's number and rate of interest are recorded. Any item not bid upon is "sold" to the State. back to top

What equipment or software do I need to be able to participate?

A bidder must have a computer with Internet access and a web browser (recommended: Internet Explorer 8.0 or higher, Firefox, Safari, or Chrome). If you do not have access to a computer, the Treasurer’s Office will supply computers for your research and/or bidding by appointment. You can reach the Treasurer’s office at (602) 506-8511. Also, many public libraries and other buildings make computers available to the general public. back to top

Who will show me how to use the Internet auction system?

Users are encouraged visit the Training section in the auction website. Any questions regarding using the auction website should be directed to Real Auction Customer Service Center at 1-877-361-7325. back to top

What is a batch?

A Batch is an auction subgroup of the Advertised List that serves as a means of organizing tax certificates for the purpose of facilitating bid submission. Each tax certificate in each Batch is auctioned independently of every other tax certificate and arranged in sequential order with a unique auction closing time for each Batch. back to top

What is proxy bidding?

In a live auction, a bidder will lower his bid by one percent increments until he is the only bidder left or until the interest goes below his acceptable minimum level, at which point he would drop out. Proxy bidding is a form of competitive sale in which bidders enter the minimum interest rate that they are willing to accept for each certificate. The auction system acts as an electronic agent, submitting bids on behalf of each bidder. The result of the proxy system is that the electronic agent keeps lowering the bid to submit by one percent increments until you are either the only bidder left, (in which case you get the certificate at one percent lower than the previous bid) or until you reach the floor you have set. Zero percent bids will not be treated as proxy bids. They will be awarded at zero. In the case of a tie at the winning bid rate, the system awards to one of the tie bidders through a random selection process using a random number generator. In no case will a bidder be awarded a certificate at a rate lower than his specified minimum acceptable rate. Certificates that receive no bids will be "struck to the state" at 16%. back to top

When do the bidders have to pay the amount due for their purchases?

Bidders will receive an email notice indicating the total amount due, if any. All payments must be made via ACH Debit on the Payments Page of the Tax Sale Web site by no later than 5:00 p.m. on the last day of the auction.

Failure to pay by that date results in the forfeiture of the deposit and makes the certificates available for re-sale.

What is an ACH debit?

An ACH debit is an electronic funds transfer from your bank account, initiated by the Treasurer with your prior authorization. Debits entered on the Payments Page of the web site will be submitted immediately for processing. Funds must be drawn from a US financial institution. Some types of money market, brokerage, and/or trust accounts cannot accept ACH debits. Please check with your financial institution prior to initiating payment on the web site. For more information on ACH, please visit the NACHA, the Electronic Payments Association at www.nacha.org. ** Use only one ACH account per buyer number. back to top

What happens to my security deposit if I don't win any certificates in the auction?

Refund of unused monies to your account will take about 2 weeks to complete. Refunds are issued via ACH debit by the Treasurer 7 to 10 business days after the auction date. You will be notified about your refund by email. back to top

How does the holder of the certificate receive the interest income?

The Treasurer remits the principal (face amount of certificate) and the interest earnings if the property taxes are paid by the owner or an agent. back to top

Can interest rates be changed after the bid?

If a certificate should be canceled or reduced, the interest earned, per A.R.S. 42-18125, will be 10% per year, simple interest or the rate of interest bid at the tax certificate sale, whichever is less on the canceled or reduced amount. Bankruptcy rulings may also affect interest rates. back to top

Why would a certificate be canceled or reduced?
To correct errors, omissions, or double assessments and when ordered by a court. back to top
Are tax sale certificates transferable?

If not redeemed, a CP may be transferred by affidavit to another person who is a registered CP Buyer with the Treasurer's Office.

There is a $10.00 transfer fee per CP.

The Treasurer's Office must be presented with the original, notarized Affidavit of Assignment, signed by the seller. The Treasurer pays the redeemed taxes to the last CP holder on record. back to top

What about tax certificates issued to the state?

State held tax certificates may be purchased by registered buyers after the close of the tax sale. The Treasurer’s Office will announce the date(s) these certificates become available on the main page of our website. back to top

What is the "life" of a tax certificate?

Certificates are dated as of the date the sale was made. Ten years later, if the purchaser has taken no additional action to foreclose the tax lien, the lien expires and is voided. No payments will be made to the purchaser. A purchaser may initiate a Judicial Foreclosure action after three years from the initial sale date. back to top

What is the tax deed process?

Any certificate holder including the County may file an “Action to Foreclose” in the Superior Court of Maricopa County three years from the date of the sale. back to top

How do we find out what tax liens were not purchased?

The STATE CP Listing will be available for public viewing in the customer service area on our lobby computers, or you can purchase a CD containing this list for $50.00 after the tax sale. back to top

When will the liens not purchased at the sale be available?

Look for an Announcement on the Treasurer’s website. These purchases will have additional fees included that are non-interest earning and non-refundable. back to top

Are certificates printed?

The Office is PAPERLESS; this means Certificates are no longer printed. At the end of the sale, you will receive an itemized listing of the certificates you purchased including their costs, via email from RealAuction. Additionally, the Maricopa County Treasurer's Office provides monthly activity and outstanding lien portfolio reports on your Tax Lien web online account. back to top

How are we notified when liens have been redeemed?

It is your responsibility, as an active lien holder, to track your purchases and redemptions. The Tax Lien Web is a separate feature that was created for lien holders to have continuous access to this information. Monthly Activity and Outstanding Portfolio reports are updated the first week of each month on your Tax Lien Web account. You must have registered separately for the Tax Lien Web feature. If you have not yet registered, start by pressing the Tax Lien Web button on the Treasurer's website home page in the Investor section. Next, enter your buyer number, click the "Register Here" button and follow the prompts to complete. Lien holder refund checks are processed and mailed to the address on your buyer profile soon after a redemption has been posted. If multiple redemptions occur in the same day, a lien holder may receive one check for several liens. The stub will be itemized with the parcel number, CP and dollar amount per lien. back to top

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.

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: