TaxSaleNinja / State Guides / Arizona

Tax Lien

Arizona Tax Sale Laws — Investor Guide

Investors purchase a lien on the property, earning interest until the owner redeems it or the investor forecloses.

Redemption Period

3 years from sale date

Max Interest Rate

16% / year

IRS Lien Survives

Yes — verify before bidding

Foreclosure Required

No

Quiet Title Required

Not typically required

Counties Covered

15 counties

How Tax Sales Work in Arizona

Arizona is a tax lien state. Liens earn up to 16% annually. Redemption period is 3 years. After 3 years, holder may initiate foreclosure to obtain deed.

Quick Due Diligence Checklist for Arizona

Verify property is still on the auction list within 48 hours of sale (redemptions happen until the last minute)
Check for federal IRS liens — they survive the tax sale in Arizona
Search for HOA liens and municipal code violations — these may survive in some counties
Budget for foreclosure costs — required in Arizona to convert a lien to deed
Budget for quiet title action — required in Arizona before title insurance will issue
Drive the property or use street view to confirm structure exists and is accessible
Verify assessed value vs. back taxes owed — if taxes exceed assessed value, it may be a junk property
Source: A.R.S. § 42-18101 · Verified: March 2026 · Always verify current laws directly with the Arizona state statutes and your county treasurer. This is not legal or investment advice.

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