• Important Notice
• What You Should Do
• What You Should Know
• Resources

As a potential investor of tax liens, you are advised to thoroughly research all aspects of property you are interested in to determine its value to you. (See also, Disclaimer.)

What you should do

You should independently verify legal descriptions of properties before bidding. Otherwise, difficulties, including obtaining title insurance, may occur during foreclosure proceedings.

You should research genealogy and tax status of properties before bidding. Maricopa County and the Maricopa County Treasurer make no title warranties on properties at the sale. Neither the County nor the Treasurer warrant title concerning disclosed or undisclosed title problems including any environmental problems.

You should know that on certain parcels, in addition to the ad valorem taxes offered for a tax lien sale, there may be special assessments due that are unknown to the Maricopa County Treasurer.

You should know that in the event the Board of Supervisors retroactively cancels a property or corrects the valuation or classification of a property by resolution, you may not receive the anticipated interest.

You should know that the tax lien which you wish to purchase may be rescinded due to a pre-existing stay order from bankruptcy court. In this case, only your purchase price will be refunded to you at such time as the existence of the stay order affecting a particular property is made known to Maricopa County and the Maricopa County Treasurer.

You should know that in the event of bankruptcy proceedings either before or after the sale of a tax lien, there is no guarantee that the investor of the tax lien will receive the anticipated interest or any interest whatsoever. The United States Bankruptcy Court will make that determination.

Resources

A wide variety of research materials on property tax liens is available to the general public. The Maricopa County Treasurer’s Office has computers, microfiche and microfilm to research County and Treasurer’s Office records. A county borders boundary map is displayed in our customer service area to assist you in determining property locations. Client Service representatives of the Treasurer’s office are available Monday through Friday, between 8:00 AM and 5:00 PM to assist in answering tax lien questions.

You may obtain general tax information by reviewing this website, as well as the Assessor Web Site. To obtain copies of Arizona Revised Statutes, you may visit the Maricopa County Law Library at 101 W Jefferson St, Phoenix AZ 1-602-506-3461 or check out A.L.I.S. (Arizona Legislative Information Services).

The Maricopa County Treasurer’s Office presents the information within this document as a service to the public. We have tried to ensure that the information contained within this document is accurate. The Treasurer’s Office makes no warranty or guarantee concerning the accuracy or reliability of the information contained herein. Assessing accuracy and reliability of information is the responsibility of each individual. The Treasurer’s Office shall not be liable for errors contained herein or for any damages in connection with the use of the information herein.