Behind on Property Taxes in Arizona?
You can still sell your land. When we buy land with back taxes, the taxes are paid off at closing from the sale, and you pay no fees or commissions.
- Cash offer in 24 hours
- Back taxes paid at closing from the sale
- We pay closing costs
- Close in as few as 7 days
How Arizona collects
Tax lien state: the county sells a lien on the unpaid taxes, and the owner can redeem before a deed is issued.
Time to redeem
Any time before a court enters a foreclosure judgment. The lien holder cannot sue until 3 years after the lien sale.
The lien amount plus interest at the bid rate (up to 16 percent a year), any later taxes the holder paid plus interest, certain fees, and, after a lawsuit notice is recorded, the holder's title and attorney costs.
What Happens When Taxes Go Unpaid in Arizona
October 1
First half of the year's property tax is due.
After 5:00 p.m. November 1
First half is delinquent; 16 percent simple interest starts (waived if the full year is paid by December 31).
March 1
Second half is due.
After 5:00 p.m. May 1
Second half is delinquent and accrues 16 percent interest.
February tax lien sale
The county treasurer sells a tax lien on the unpaid taxes; the owner keeps the land and can redeem.
3 to 10 years after the lien sale
The lien holder may sue to foreclose the right to redeem after at least 30 days' certified-mail notice.
Until the court enters judgment
The owner can redeem, or ask for an excess proceeds sale if the land is worth more than the debt.
Back Taxes in Arizona: Your Options
This page explains what happens in Arizona when property taxes on a lot or acreage go unpaid. It covers the due dates, the interest, the yearly tax lien sale, how redemption works, when a lien buyer can foreclose, and the choices you have. It is written for owners of vacant land, including heirs who inherited a parcel with unpaid taxes.
Back taxes do not stop you from selling. Arizona sells tax liens, not land, so you still own the parcel until a court enters a foreclosure judgment. You can redeem the lien or sell the land and have the taxes paid from the sale at closing. This page is general information, not legal or tax advice; for your own case, ask your county treasurer or an Arizona attorney.
When Arizona property taxes are due and when they go delinquent
Arizona property tax is paid in two halves. The first half is due October 1 and is delinquent after 5:00 p.m. on November 1. The second half is due March 1 and is delinquent after 5:00 p.m. on May 1. If the whole year's tax is $100 or less, it is all due October 1 and is delinquent after 5:00 p.m. on December 31 (A.R.S. 42-18052).
If a delinquency date falls on a weekend or holiday, the deadline moves to 5:00 p.m. on the next business day.
Interest on late Arizona property taxes
Delinquent taxes carry simple interest of 16 percent a year from the date they go delinquent until paid (A.R.S. 42-18053).
There is one useful exception. If you pay the full year's tax by December 31 of the tax year, no interest is charged on the first half, even if it went delinquent on November 1.
What the county does next: the tax lien sale
Each county treasurer holds a tax lien sale in February (A.R.S. 42-18112). The buyer pays the whole amount of delinquent taxes, interest, penalties and charges. Bidders compete by offering the lowest interest rate they will accept, up to the 16 percent rate in A.R.S. 42-18053, and the lien earns that bid rate (A.R.S. 42-18114). The buyer receives a certificate of purchase. The buyer does not get the land.
If nobody bids on a lien, the treasurer assigns it to the state and issues a state certificate of purchase (A.R.S. 42-18113).
The lien buyer can also pay your later years' taxes. Those amounts are added to the certificate and earn the same interest rate, so the payoff grows each year.
Redemption and foreclosure
The owner, the owner's agent or attorney, or anyone with a legal or equitable claim in the property can redeem the lien (A.R.S. 42-18151). To redeem, you pay the county treasurer the amount the lien sold for plus interest at the certificate rate, any later taxes the buyer paid plus interest, and certain fees the buyer paid (A.R.S. 42-18153). The treasurer then pays the lien holder.
The lien holder may file a lawsuit in superior court to foreclose your right to redeem starting 3 years after the lien sale, and no later than 10 years after the month the lien was bought (A.R.S. 42-18201). At least 30 days, and not more than 180 days, before filing, the holder must send you notice by certified mail (A.R.S. 42-18202).
You can still redeem at any time before the court enters judgment, even after the lawsuit is filed. If you redeem after the holder records a notice of the lawsuit, you may also have to pay the holder's title report costs and reasonable attorney fees (A.R.S. 42-18206).
If your land is worth more than the tax debt, Arizona law lets you ask for an excess proceeds sale. The owner must give a reasonable estimate of market value, and the foreclosure does not end your interest in the excess proceeds from that sale (A.R.S. 42-18204). The certified-mail notice tells you how to request it.
Your options if you owe back taxes on Arizona land
- Pay the delinquent taxes before the February lien sale to stop interest at 16 percent and avoid the sale.
- Redeem the lien through the county treasurer at any time before a foreclosure judgment.
- If you get a notice that a lien holder plans to foreclose, act quickly: redeem, request an excess proceeds sale, or talk to an Arizona attorney.
- Sell the land. The taxes and the lien payoff are paid from the sale price at closing.
Selling Arizona land with back taxes
You can sell land with delinquent taxes or a tax lien on it. At closing, the title company pays the county treasurer from the sale price, which redeems the lien and clears the taxes. The rest of the money goes to you.
EasyLotBuyer buys land with back taxes, liens and title issues, including land held by heirs or an estate. We make a cash offer within 24 hours, charge no fees or commissions, pay the closing costs, and can close in as few as 7 days. The back taxes are paid at closing from the sale. Get a cash offer for your Arizona land.
Where to check your tax status in Arizona
Property taxes in Arizona are collected by the county treasurer. Your county treasurer can tell you which years are unpaid, whether a lien was sold, and the exact redemption amount.
The Arizona Department of Revenue posts a list of county treasurer contacts on its property tax page.
Sources
- 1. azleg.gov
- 2. azleg.gov
- 3. azleg.gov
- 4. azleg.gov
- 5. azleg.gov
- 6. azleg.gov
- 7. azleg.gov
- 8. azleg.gov
- 9. azleg.gov
- 10. azleg.gov
- 11. azleg.gov
- 12. azdor.gov
Rules and fees change; check with the county before you act on them.
Back Tax Questions in Arizona
When are Arizona property taxes delinquent?
The first half is delinquent after 5:00 p.m. November 1 and the second half after 5:00 p.m. May 1. Late taxes earn 16 percent simple interest a year.
Does Arizona sell my land at a tax sale?
No. Arizona sells a tax lien each February. The buyer gets a certificate of purchase, not your land. You keep ownership unless a court forecloses.
How long do I have to redeem a tax lien in Arizona?
Until the court enters judgment in a foreclosure suit. The holder can file that suit starting 3 years after the lien sale and must send certified-mail notice 30 to 180 days before filing.
What does it cost to redeem?
The amount the lien sold for plus interest at the bid rate, later taxes the holder paid plus interest, and certain fees. Ask the county treasurer for the exact figure.
What if my land is worth much more than the taxes?
Arizona lets you request an excess proceeds sale in the foreclosure case, so equity above the debt is not simply lost. You must give a reasonable estimate of market value.
Can I sell Arizona land that has a tax lien?
Yes. At closing the title company pays the treasurer from the sale price, which redeems the lien. You receive the rest.