Treasurer and Taxpayer Advocate Royce T. Flora

The duty of the Maricopa County Treasurer is to collect property taxes levied by the numerous districts and jurisdictions that provide services in your area. I believe my duty extends beyond a collection agency. Too often the balance between taxation to fund “necessary” public services can outweigh the sacred right of all citizens of the United States to truly own their property. No one should be taxed out of their home. The purpose of this page is to provide taxpayers with important information on innovations and legislation with the goal of protecting fellow homeowners. This resource will be updated periodically for informational purposes as well as a call to action for citizens to hold their elected leaders accountable for upcoming legislation intended to protect the rights of homeowners.

Recent legislation I introduced and helped pass has empowered homeowners with tax liens to keep their homes. These are significant changes and have already had a tremendous positive impact on struggling taxpayers.

Pay Only the Oldest Lien to Avoid Foreclosure

I sponsored legislation in 2015 that eliminated the combining of each newly incurred tax lien into one lump sum amount. Homeowners who faced the prospect of foreclosure were required to pay this cumulative amount owed on all prior liens to halt foreclosure proceedings. Starting with the 2014 Tax Year, parcels with no prior year liens are no longer required to be paid cumulatively to stop the foreclosure process. Homeowners that are eligible under this new law now have the right to pay only the oldest individual lien and accrued interest to prevent foreclosure (See Figure 1).

Graphic of Comparison of Lien Redemption Prior to Legislation versus Today
Figure 1 - Comparison of Lien Redemption Prior to Legislation Vs. Today
*Detailed explanation of eligibility:
If the parcel/tax year is a 2013 or prior tax lien, then it is not eligible for a potential separate lien redemption.
If the parcel/tax year is a 2014 or later tax lien, but has outstanding tax liens of 2013 or older, then it is not eligible for separate lien redemption. It is treated the same way as mentioned above.
If the parcel/tax year is a 2014 or later tax lien and there are no other older outstanding tax lien years for the same parcel, then the parcel/year is eligible for separate lien redemption.

Outstanding Tax Lien Interest Rates Dropped An Average of 85%

Until recently all tax liens carried a statutory interest rate of 16%. In 2015 legislation was passed that changed the interest rate owed on tax liens from 16% to the bid rate paid by the investor at auction. Based on the 2016 tax lien sale, the average bid rate was 2.4%. This represents an 85% decrease on the average interest amount owed by property owners with outstanding tax liens. The graph below shows the 16% statutory interest rate that used to be paid by property owners with outstanding liens. The lien rate has now dropped to the bid rate which is determined by the fair market (See Figure 2).

Graphic of Delinquent Interest Rate Versus Average Bid Rate
Figure 2 - Delinquent Interest Rate Vs. Avg. Bid Rate
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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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