Maricopa County Treasurer’s Office

John M. Allen, Treasurer

Maricopa County Treasurer's Office

Liens And Research

  • Tax Lien Sale

    The Tax Lien Sale provides for the payment of delinquent property taxes by an investor. The tax on the property is auctioned in open competitive bidding based on the least percent of interest to be received by the investor.

    Property taxes that are delinquent at the end of December are added to any previously uncollected taxes on a parcel for the Tax Lien Sale. The sale takes place in early February of each year online at https://maricopa.arizonataxsale.com. Please read the disclaimer before deciding to bid, and see our lien FAQ Page and Lien History Page.

  • Investor Forms
  • Arizona Tax Lien Sales - By County
  • Tax Lien Recommendations
    Important Notice

    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.

     

    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.

     

    What you should know

    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    You should know that the tax lien which you wish to purchase may be rescinded due to a pre-existing stay order from bankruptcy court.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

    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.

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  • Research Materials

    There are a variety of research materials available to the general public. Prices and media are listed in the Research Material Buying Guide Brochure (PDF).

    Yearly Cost

    Monies should be sent with an order form.

    Fee Payments

    Payments must be received prior to processing the order. All checks should be made payable to the Maricopa County Treasurer.

    Additional Copies

    Purchased information may not be copied, duplicated, reproduced or resold without written authority from the Maricopa County Treasurer's Office. Additional copies are available from the Maricopa County Treasurer's Office.

    Send your completed order form, and check for payment, to:

    Attn: Research Material Purchasing
    Maricopa County Treasurer
    301 West Jefferson, Suite 100
    Phoenix, Arizona 85003-2199

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  • Tax Lien Sale - Disclaimer

    Welcome to the world of Maricopa County, Arizona’s Tax Liens.
    Pursuant to Arizona Revised Statutes Title 42, Chapter 18, Article 3,
    Sections 42-18101 through 42-18126. https://www.azleg.gov/arsDetail/?title=42.

    To those of you who are new to purchasing tax liens, it is highly recommended that you read and familiarize yourself with the Treasurer’s website, each of the links within the Liens and Research area has important information, especially the “Lien Tutorial” and Tax Lien Recommendations”. In addition, go to the Tax Sale’s website to read and fully understand the “Bidding Rules & FAQ’s.”

    • You are not bidding on the amount that you wish to pay for the Certificate of Purchase, you are bidding on the rate of interest that you are willing to accept on your investment.
    • You are not purchasing property, but a tax lien against the property in the amount of your investment. You will draw interest until such time that the tax lien is redeemed.
    • Your Certificate of Purchase does not give you a right to contact the property owner for any reason.
    • Prior to bidding, you are advised to thoroughly investigate the parcel, to determine whether the property would be of use or value to you, should you be fortunate enough to obtain a Treasurer’s Deed at some future date.
    • There are no exceptions, each investor (US citizens and Non-US citizens) is required to provide the correct Tax Identification Number so Maricopa County can report interest received by the certificate of purchase buyers. The IRS requires us to withhold a percentage of in the proceeds for non-compliance.
    • Any person can request the CP Buyer’s name and mailing address by completing a Public Request form. The CP Buyers will be notified when their information is given.
    • The redemption of tax liens does not require certified funds. Therefore, the CP buyer redemption refund checks will be held until the funds have been verified.
    • Maricopa County will not be held responsible for legal or court fees when the judicial foreclosure process is stopped due to redemption payments made in an untimely manner.
    • All requests regarding tax liens, such as requests for assignments, sub-taxing, reassignments, merge, vacate and Treasurer’s deeds should be sent to Maricopa County, 301 W Jefferson St #140, Phoenix, Arizona 85003 (attention Tax Lien Department) or they may not be processed as requested.
    • The Maricopa County Treasurer’s Office reserves the right to withdraw or cancel a sale at any time, for any reason.
    • 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.

    On your own volition, you are about to enter the ultimate “Buyer Beware” business. Best of Luck!
    Sincerely,

    John M. Allen, Maricopa County Treasurer

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  • Assignments Purchasing

    Notice: 2021 Assignments can be purchased via mail or dropped off at the Treasurer’s Office beginning March 4, 2021. In person purchasing is available but not encouraged.

    What is a State Assignment?
    Also known as a State CP, assignments are unsold tax liens that are struck to the State of Arizona, and available for purchase by investors through an assignment. The interest earned on an assignment is the 16% statutory maximum.

    Assignment Purchasing Instructions
    1. Assignment purchasers must have a bidder number (visit Pre-Sale Requirements)
    2. Review available assignments for purchase (updated daily):
      1. Click here to download the available State CP
      2. Computers inside the Treasurer’s Office Lobby
      3. Maps of Parcels with Overdue Taxes
    3. Complete the Assignment Form, or utilize the Treasurer’s lobby computers
      1. Assignment Form process
        1. Fill in all the buyer information on top
        2. Select the intended date to purchase the assignments (note that prices and fees reflect the current month, if the form and funds are received after the end of the month, totals will not be accurate and you may be required to submit an updated Assignment Form)
        3. Add desired parcels to the purchase form
        4. Interest and fees will automatically populate and will vary based on parcel history and purchase date
          Note: The Form must be used to capture all current fees. The fees and the totals in the downloads do not reflect the State CP purchase price.
        5. Include a check for the Form total for all parcels
        6. Send the form and check to Treasurer’s Office via mail, courier, or drop off in person:
          Maricopa County Treasurer
          Attention Tax Lien Department
          301 W. Jefferson St, Suite 140
          Phoenix, AZ 85003
        7. Confirmation of lien purchases will be sent by email
        8. Any liens unavailable will be refunded
      2. Treasurer’s Office Lobby Computer
        1. See a Tax Lien employee to sign on to the computer
        2. Follow the assignment instructions next to the computer
        3. Proceed to the cashier to complete your purchase
    Disclosures
    1. The investor is responsible for all research on the parcels available for assignment. County maps for research may be found by visiting the Maricopa County Assessor's website. Read our Tax Lien Recommendations to all tax lien purchasers.
    2. Assignment purchases will be fulfilled in order of when they were received:
      1. Completed in person using the computers in the Treasurer’s Office
      2. By time stamp and date when dropped off in the Treasurer’s Office
      3. By date received when sent by mail
    3. Persons using the computers will be first come first serve

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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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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.

 
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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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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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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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