FAQ - Regarding Tax Liens

  • When are property taxes in Arizona due?

    Pursuant to ARS 42-18052, Property taxes are billed in September each year and are payable in either one full payment or 2 installments.

    • The current year's taxes due can be paid in full before December 31st without late fees.
    • The first installment is one-half of the taxes, on real and personal property, due on October 1st and delinquent after November 1st at 5:00pm.
    • The second installment is the remaining half of the taxes, on real and personal property, due in the following year on March 1st and delinquent after May 1st at 5:00pm.
    • If the total amount of taxes due for one full year is $100.00 or less, the entire amount of taxes is due and payable on October 1st and delinquent on December 31st at 5:00pm.
    • If the delinquency date falls on a Saturday, Sunday, or other legal holiday, the time of delinquency is 5:00pm on the next business day.

  • What happens when property taxes become delinquent?

    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?

    Pursuant to ARS 42-18109

    • The County Treasurer shall post a list of the delinquent taxes in the office lobby. It shall remain posted for at least (2) weeks before the start date of the Tax Lien Sale.
    • The County Treasurer shall publish a copy of the list of delinquent taxes at least one time, in a newspaper of general circulation in the county. It shall be at least (2) weeks, but not more than (3) weeks before the start date of the Tax Lien Sale.

  • 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?

    Pursuant to ARS 42-18109, the Tax Sale Advertising List is available for at least 2 weeks before the start date of the sale. The following places are where you can find the Tax Sale Advertising List:

    1. Arizona Business Gazette
      • Copies of this publication will be in the Treasurer's Office lobby for sale for $1.00.
      • www.abgnews.com
      • The back issues of the AZ Business Gazette are available at:
        Arizona Republic Office/Arizona Business Gazette
        200 E Van Buren Street
        Phoenix, AZ 85004
        Phone: (602) 444-8000
    2. Maricopa County Treasurer's office lobby computers - 301 W Jefferson St, Suite #100, Phoenix, Arizona 85003
      • Copies of the Arizona Business Gazette publication will be in the Treasurer's Office lobby for sale for $1.00.
    3. Online tax lien sale website, https://maricopa.arizonataxsale.com.
    4. 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"?

    • If a property owner fails to pay the delinquent taxes and fees, the Treasurer must offer the taxes for purchase during the tax lien sale. A certificate of purchase only represents a tax lien on the property and does not convey or promise to convey ownership of the property.
    • The investor can receive interest between 0% and 16% per annum, until the tax lien is redeemed.
    • Maricopa County Treasurer's office has gone "green". We do not have paper certificates available.
    • Investors should register on the Tax Lien Web for their portfolio of investments.

  • 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?

    The Tax Lien Sale will be held on February 4, 2020 completely on the internet at https://maricopa.arizonataxsale.com/.

    • The website will be open to the general public prior to the sale, beginning January 21, 2020. Investors will be 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.

  • 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 beginning January 21, 2020 for investors 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.

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  • When are my bids due?

    Bids can be submitted on the website beginning January 21, 2020. 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, 2020).

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  • 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. To obtain the bidder application form, you can come into our office or download the bidder form.

    Beginning TBD, 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.

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  • 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.

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  • 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.

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  • 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.

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  • 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.

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  • What is an Internet auction?

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

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  • 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.

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  • 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.

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

    Users are encouraged to participate in a Self Demo, Trial Auction or a Guided Demo prior to bidding.

    Self Demo - Please click the Demo button on the Tax Sale Web site Home page and follow the instructions. The instructions are designed to lead users through the auction process.

    Trial Auction - Please click the Trial Auction button on the Tax Sale Web site Home page. The Trial Auction is a simulation of a real auction, in which bidders practice bidding and, subsequently, viewing auction results. Guided Demo - Please contact Auction Support to receive a Guided Demo (which is available only after user completes the Self Demo).

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  • 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.

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  • 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.

    If you are the only bidder on a given certificate and your minimum rate is greater than zero percent, the electronic agent will submit a bid of 16% on your behalf.

    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%.

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

    Bidders will receive an email invoice on TBD 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 TBD

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

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  • 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.

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  • 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.

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  • 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.

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  • 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.

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  • Why would a certificate be canceled or reduced?

    To correct errors, omissions, or double assessments and when ordered by a court.

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  • Are tax sale certificates transferable?

    If not redeemed, a CP may be transferred by affidavit to another person who has a Bidder Identification Card on file 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.

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  • 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.

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  • 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.

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  • 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.

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  • 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.

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

    They will be available beginning on March 4, 2020. Look for an Announcement on the Treasurer’s website. These purchases will have additional fees included that are non-interest earning and non-refundable.

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  • 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 reports on your Tax Lien web online account. Finally, your annual outstanding portfolio statement will be available on your Tax Lien web online account at the end of the first week of March.

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  • 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.

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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.

  • Form 140PTC is used by qualified individuals to claim a refundable income tax credit for taxes paid on property located in Arizona that is either owned by or rented by the taxpayer. Form 140PTC provides a tax credit of up to $502. To claim a property tax credit, you must file your claim or extension request by April 15, 2020. You cannot claim this credit on an amended return if you file it after the due date.
  • Form 140ET is used by individuals not required to file an Arizona individual income tax return but qualify to claim the refundable excise tax credit. The maximum credit available for the increased excise tax (Form 140ET) is $100 per household. An excise tax is a tax levied on certain goods by the state or federal government such as fuel, cigarettes, cellphones and alcoholic beverages.

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.

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CP Expirations Legal Changes


There has been a change in CP Liens that is applicable to lienholders. Beginning September, 2019, SB1236 will include a provision that modifies the language in §A.R.S. 42-18127 Section A.

The original certificate of purchase, in addition to all subsequent taxes (sub taxes) will expire if an action to foreclose has not commenced within ten years after the last day of the month in which the original certificate was acquired.

Pursuant to this legislation, tax liens eligible for expiration will include the original certificate and all related sub taxes in the expiration process. Those liens with deadlines that are already in effect will not be affected however it will affect all future sub taxing liens so that the deadline will expire within a ten year period after the last day of the month that it was acquired and time limits cannot be extended to the original purchase.

You should consult your attorney for further advice.

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Elderly Assistance Program


We have been receiving many phone calls from seniors expressing shock and dismay at the significant increase in their property tax bills. It is tragic. Treasurer Royce T. Flora has been trying for five years to get the legislature to reclassify low-income seniors’ homes in order to lower their ever-increasing property taxes. Several different players have defeated these efforts each year, which has led to a doubling of many folks’ property taxes this year. Treasurer Flora is not giving up. Please click on this LINK to read a letter to legislators explaining the Treasurer’s disappointment in their failure to help our needy seniors. With the enthusiastic help of Representatives Bob Thorpe (R-Flagstaff) and Anthony Kern (R-Phoenix), Treasurer Flora will again champion the effort to get a bill passed by legislators and signed by the governor in 2020.

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Beware of Alternate Tax Payment Websites!


Please be aware of other property tax payment websites which could mislead you to believe they are the Maricopa County Treasurer’s website. Although you can make payments through them, they are not our official agent and will charge you processing fees. We have no control over payments made through them.

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TreasurerLogoSmall
Press Release
 

Maricopa County Treasurer Royce Flora Asks Legislature
to Extend Property Tax Payment Deadline

Phoenix, AZ (March 26, 2020) - Maricopa County Treasurer Royce Flora today asked the Arizona Legislature to extend the deadline for property owners to pay the second half of 2019 property taxes to June 1st. Taxes on all commercial and residential properties are currently due and are considered past due May 1st.

"With the COVID-19 pandemic continuing to impact our citizens, many of whom have lost their job, the last thing people need to worry about right now is how to pay their property taxes," said Treasurer Royce Flora. "Some people are struggling with paying rent, utilities, and food for their family so we are asking the legislature to give us the authority to extend the deadline to pay property taxes to help families," he added.

The Maricopa County Treasurer’s Office is also asking the Legislature to give all County Treasurers throughout the state the authority to waive all penalties and interest associated with any delinquent property tax.

"We hope the State Legislature will make a quick decision in favor of taxpayers at a time when they need Government help the most," said Treasurer Flora.

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October 24, 2019
PRESS RELEASE

COUNTY TREASURER ROYCE FLORA RESPONDS TO UNWARRANTED ATTACK

BY LEACH


The political attack made by Vince Leach, from Pinal County, on the Maricopa County Treasurer’s Office is neither factual nor warranted. The Maricopa County Treasurer has complied with the new law to mail out 2019 Property Tax notices to property owners with a mortgage. As required by SB1033, “ARS § 42-18054: (a) tax statement sent to the mortgagor shall be a written document and may be in any form established by the county treasurer.” This was done.

In an effort to mitigate the costs of this unfunded mandate, Treasurer Royce Flora designed a postcard-size notice like the ones discontinued four years ago because it duplicated information already provided to the taxpayer from both the Assessor and the mortgage companies. Mr. Leach’s unfunded mandate in the SB1033 law cost Maricopa County taxpayers an additional $230,000.00 for printing and mailing, alone. That is not “childish” money.

Mr. Leach’s complaints appear to be a form of retaliation against Treasurer Flora and this office. Mr. Leach did not support Treasurer Flora’s efforts to protect low-income seniors from ever increasing property taxes, and helped lead the effort to kill the bill putting seniors at risk of losing their homes. Mr. Leach was told about the cost before the bill passed and his statement to the Treasurer’s PIO was “have fun.” Maybe that is why people in his county have higher taxes than we do in Maricopa County.

The Maricopa County Treasurer’s Office is the most transparent government entity in the state of Arizona. All our statements, processes, and taxpayer information is on our website, in addition to the several mailings and email blasts throughout the year. Our website is easily accessed and user-friendly. In fact, over 300,000 property owners have accessed our website for their specific property tax information, in addition to general information that it provides.

Treasurer Flora will continue to look for ways to lower costs to taxpayers and, in particular, will work with like-minded elected officials to relieve the tax burden on low income seniors. Mr. Leach clearly is not one of them.

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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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