Tax Sale Details

February 6, 2018 Tax Sale Details

  1. The Tax Lien Sale of unpaid 2016 real property taxes will open and close Tuesday, February 06, 2018. The Treasurer’s tax lien auction web site will be available TBD for both research and registration. If you do not have access to a computer, the Treasurer’s Office will provide public access computers by appointment at designated locations.

  2. To be eligible to bid, you must complete the following steps on the 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.

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  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.

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  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.

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  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.

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  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.

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  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.

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  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.

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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.

Royce T. Flora
Maricopa County Treasurer
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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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