What is a tax lien?
A tax lien is a document representing unpaid real estate taxes, assessments, penalties, advertising costs, and fees. If the property owner fails to pay the delinquent taxes during a specified period of time, the county government can sell what is called a tax lien certificate to investors so that the county may recoup the delinquent taxes.

The fees imposed on the Certificates of Purchase offered at a tax sale are assessed by statute, specifically, ARS 42-18118 (Certificate Fee) and 42-18116 (Processing Fee). In accordance with statutes, the processing fee is nonrefundable (ARS 42-18153). The treasurer does not make any guarantees that a purchaser will make money on a purchase and should be aware of the fact that the property owner has a right to redeem the tax lien at any time.

Show All Answers

1. What is a tax lien?
2. Where can I find more information about tax liens and certificate auctions?
3. How does the tax sale auction work?
4. How do I notify the Treasurer's office if my address changes?
5. May I pay my property taxes with my credit card?
6. If I don't receive my tax notice, what should I do?
7. If I think my taxes are too high, what should I do?
8. If I wish to mail my payment, how can I be sure that it gets in on time?
9. What are the Treasurer's office hours?
10. Why did I get a tax notice when my mortgage company should pay the taxes?
11. What is Limited Property Value?
12. What is Full Cash Value?
13. If I disagree with my Full Cash Value, how do I appeal?
14. What is Real Property?
15. What is Legal Class?
16. What is Assessed Value?
17. What is State Aid to Education?
18. How is my property valued?
19. How is my property taxed?
20. If I think my taxes are too high, who do I call?
21. Where do my property tax dollars go?