Tax Foreclosure in Phoenix: Treasurer's Sales and Your Rights
How Tax Lien Sales and Foreclosure Work in Maricopa County
Arizona uses a tax lien certificate system, governed by Arizona Revised Statutes Title 42, Chapters 18 and 18.1. When property taxes go unpaid in Maricopa County, the county sells tax lien certificates to investors. If the lien is not redeemed within three years, the certificate holder can foreclose on the property.
Step 1: Tax Lien Certificate Sale
When taxes go unpaid: Property taxes in Maricopa County are due in two installments — October 1 and March 1. If taxes are not paid, the Maricopa County Treasurer holds an annual tax lien auction, conducted entirely online.
How the auction works: Interest rates start at 16% and are bid down in 1% increments. The lien certificate is sold to the bidder who accepts the lowest interest rate. The purchase price is the amount of delinquent taxes owed.
What the buyer gets: The buyer receives a tax lien certificate — not the property. The certificate accrues interest at the bid rate until the property owner redeems (pays off) the lien.
Step 2: Redemption Period
The property owner has three years from the date the tax lien certificate is sold to redeem the lien by paying the full balance of delinquent taxes plus accrued interest. If unpaid, interest accrues at up to 16% per year (1.33% per month).
Step 3: Foreclosure by Lien Holder
If the property owner does not redeem the lien within three years, the certificate holder can file a judicial foreclosure action in Maricopa County Superior Court. This is a lawsuit — the property owner is served and has the right to respond.
Tax Deeded Land Sales
Separately, properties that have been deeded to the State of Arizona due to prolonged non-payment are sold by the Maricopa County Treasurer's Office in Tax Deeded Land Sales, conducted on an as-needed basis with the county acting as agent for the state.
Programs and Resources That Can Help
Maricopa County Treasurer's Office
The Treasurer's Office can provide information about your property's tax status, any outstanding tax lien certificates, and payment options.
- Phone: (602) 506-8511
- Website: treasurer.maricopa.gov
Property Tax Payment Plans
Contact the Maricopa County Treasurer's Office to discuss payment options for delinquent taxes.
Property Tax Exemptions
Arizona offers several property tax relief programs:
- Senior Property Valuation Protection (Senior Freeze): Freezes the limited property value for homeowners 65 and older who meet income requirements. Apply through the Maricopa County Assessor at (602) 506-3406.
- Disabled Persons Property Tax Exemption
- Widows/Widowers Property Tax Exemption
- Disabled Veterans Property Tax Exemption: Varies based on disability rating and income.
Arizona Foreclosure Prevention Task Force
Provides a list of local companys offering free or low-cost housing counseling, tips to avoid foreclosure, and tips for avoiding scams.
- Phone: 1-877-448-1211
- Website: arizonaforeclosuretaskforce.com
AZ Law Help
Free legal information for low-income Arizonans, including foreclosure resources.
- Phone: (866) 637-5341
- Website: azlawhelp.org
Maricopa County Volunteer Lawyers Program
Offers free legal services in various civil matters for qualifying residents.
- Phone: (602) 506-7948
HOPE Hotline
Free, confidential foreclosure prevention counseling available 24/7.
- Phone: 1-888-995-HOPE (4673)
Arizona Homeowner Assistance Fund (HAF)
A federally funded program providing assistance for low-income Arizona homeowners experiencing financial hardship, including help with delinquent property taxes.
- Website: arc-az.org/haf
Emergency Steps If You Are Facing Tax Lien Foreclosure
- Check your property's tax status at treasurer.maricopa.gov. Determine whether a tax lien certificate has been sold on your property and when it was issued.
- Contact the Treasurer's Office at (602) 506-8511 to learn the exact amount needed to redeem the lien and your deadline.
- If a lien certificate was sold more than two years ago, act immediately. You have only three years total from the date of sale before the certificate holder can file to foreclose.
- Apply for property tax exemptions through the Maricopa County Assessor at (602) 506-3406. Exemptions will not fix past delinquency but will reduce future tax bills.
- Apply for the Arizona Homeowner Assistance Fund at arc-az.org/haf if you qualify.
- Call the Arizona Foreclosure Prevention Task Force at 1-877-448-1211 for referrals to free housing counselors.
- Contact AZ Law Help at (866) 637-5341 for free legal information and referrals.
- Visit auctionblock.org/get-help for additional resources and guidance.
Know Your Rights
- You have the right to redeem a tax lien certificate at any time within three years of its sale by paying the full amount plus interest.
- You have the right to receive notice if a lien holder files a foreclosure action against your property.
- You have the right to respond to a foreclosure lawsuit and appear in court.
- You have the right to apply for property tax exemptions to reduce your tax burden.
- You have the right to appeal your property's assessed value through the Maricopa County Assessor's Office.
Disclaimer
This guide is provided for informational purposes only and does not constitute legal advice. AuctionBlock.org is a mission-driven company that has not yet served its first family. Tax lien and foreclosure laws, exemption eligibility, and program details change frequently. Verify all deadlines and eligibility requirements directly with the agencies listed above. If you are facing a tax lien foreclosure, consult a licensed attorney in Arizona.
Need help? Visit auctionblock.org/get-help to connect with resources in your area.