Tax Lien Statute: Ariz. Rev. Stat. § 42-18101 et seq. County Held Certificate (OTC) Available

Arizona Tax Sale Auctions & OTC Lands

Arizona is one of the premier tax lien states in the US. Annual auctions held in February with interest bidding down from 16%. Unsold certificates are sold OTC by the Treasurer. Explore all 15 counties below for auction schedules, online bidding portals, and over-the-counter purchases.

State Legal Rules
Statutory Return: Up to 16% Annual Bid-Down Interest
Redemption: 3 Years from Date of Sale
Primary Platform: RealAuction

All 15 Counties in Arizona

Click any county for direct platform links, required deposit amounts, and lands available lists.

Maricopa County Pop: 4.585.871
Platform: RealAuction
Official: Maricopa County Treasurer
OTC Catalog View Details
Pima County Pop: 1.063.162
Platform: RealAuction
Official: Pima County Treasurer
OTC Catalog View Details
Pinal County Pop: 484.239
Platform: RealAuction
Official: Pinal County Treasurer
OTC Catalog View Details
Yavapai County Pop: 249.081
Platform: RealAuction
Official: Yavapai County Treasurer
OTC Catalog View Details
Mohave County Pop: 223.682
Platform: RealAuction
Official: Mohave County Treasurer
OTC Catalog View Details
Yuma County Pop: 213.221
Platform: RealAuction
Official: Yuma County Treasurer
OTC Catalog View Details
Coconino County Pop: 144.472
Platform: RealAuction
Official: Coconino County Treasurer
OTC Catalog View Details
Cochise County Pop: 124.640
Platform: RealAuction
Official: Cochise County Treasurer
OTC Catalog View Details
Navajo County Pop: 109.175
Platform: RealAuction
Official: Navajo County Treasurer
OTC Catalog View Details
Apache County Pop: 65.036
Platform: RealAuction
Official: Apache County Treasurer
OTC Catalog View Details
Gila County Pop: 54.003
Platform: RealAuction
Official: Gila County Treasurer
OTC Catalog View Details
Santa Cruz County Pop: 49.158
Platform: RealAuction
Official: Santa Cruz County Treasurer
OTC Catalog View Details
Graham County Pop: 39.525
Platform: RealAuction
Official: Graham County Treasurer
OTC Catalog View Details
La Paz County Pop: 16.710
Platform: RealAuction
Official: La Paz County Treasurer
OTC Catalog View Details
Greenlee County Pop: 9369
Platform: RealAuction
Official: Greenlee County Treasurer
OTC Catalog View Details

How Tax Sales Operate in Arizona

Under Ariz. Rev. Stat. § 42-18101 et seq., delinquent property taxes follow a precise statutory timeline. Understanding the difference between bidding on Tax Lien and purchasing over-the-counter is essential for investors.

Bidding & Auction Process

Auctions are conducted online via RealAuction or in person by the County Treasurer. Winning bidders are required to tender payment via wire transfer, certified check, or ACH within statutory deadlines.

Over-The-Counter Lands (County Held Certificate (OTC))

In Arizona, unsold properties or tax lien certificates become available as County Held Certificate (OTC). Buyers can purchase these parcels directly over-the-counter without attending an open outcry auction.

Investor Auction Liquidity

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