Tax Sale & Lien Guidelines

Please Note - Payment Qualification

The tax lien sale provides for the payment of delinquent real property taxes by an investor. The investor receives a registered Certificate of Purchase. The tax on the real property is auctioned in open, competitive bidding based on the least % of interest to be received by the investor.

Sale Details

Real property taxes that are delinquent from the previous billing cycle are offered at the sale. For example, 2016 taxes will be sold at the February 28nd, 2018 auction. The sale takes place in February of each year.

Parcel Information

Parcels with taxes that are subject to sale are available at this site, posted outside our office (General Services Building, 921 Thatcher Boulevard, Safford, Arizona) and advertised in the Eastern Arizona Courier 928-428-2560). The parcels are listed by parcel number and include the owner’s name and the delinquent tax amount. Prior year dollar totals may also be listed. An investor is required to acquire by assignment all currently outstanding certificates of purchase that were previously issued on the property. The interest rate for certificates obtained by assignment will not change. The parcel list at this site is updated weekly during February and advertised once in the Eastern Arizona Courier.

Additional Resources

The investor is responsible for all research on the tax liens that are available for auction. Tax amounts, assessment information, and GIS maps are available on this website in the parcel information search. Parcel maps are available for purchase from the Assessor’s Office 928-428-2828). In addition, the Treasurer’s Office has a public access terminal that may be used for tax research.

  1. Pre-Sale Requirements
  2. Bid Procedure
  3. Bid Interest
  4. Certificates of Purchase
  5. Subsequent Taxes
  6. Assignments
  7. Transfer of Purchase Certificates
  8. Redemption of Liens
  9. Treasurer Deeds
  10. Lien / Certificate Expiration
  11. Refund Policy

To be eligible to bid, investors must provide the Treasurer’s Office with a completed Bidder Registration Form. The Bidder Registration Form may be completed online, or sent by mail, fax, email, or returned to our office before the auction begins. Bidder numbers are assigned on the day of the sale.

Address:
P.O. Box 747
Safford, AZ 85548