Arizon Tax Sale Process

Arizona Tax Certificate Process

What are tax certificates (Certificates of Purchase)?

Tax due dates and delinquency dates are best understood by example. In Arizona, one half of the annual property taxes become due October 1, and the second half the following March 1. The first half of the taxes become delinquent if not paid by 5:00pm on November 1 (of 2004 for example), and the second half become delinquent at 5:00pm on May 1 (of the following year, 2005). By the following December (2005), delinquent notices are sent to the homeowners stating that a tax certificate will be auctioned on a specified date if the taxes are not paid. The treasurer in every Arizona county prepares a list of the properties with delinquent taxes. The list is published in January or February (2006).

The tax certificate