• Bidder application
• W9 Tax Form
• W-8BEN - Certificate of Foreign Status of Beneficial Owner (Individuals)
• W-8BEN-E - Certificate of Foreign Status of Beneficial Owner (Entities)
• Maricopa County Treasurer's Signed W-9 Form
• Research material buying guide brochure & order form
• Re-assignment (Transfer of ownership) Affidavit
• Tax Lien Assigment Form

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You should know that the tax lien which you wish to purchase may be rescinded due to a pre-existing stay order from bankruptcy court.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

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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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.

Sincerely,

John M. Allen, Maricopa County Treasurer

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Notice: Beginning March 4, 2024, you will be able to purchase 2022 assignments via mail. In-person assignment purchasing will be limited to 20 minutes on the lobby PC.

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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