Pima County, Arizona

Tax Lien1,080,149 residentsLive auctions →

County research last verified 2026-07. Office holders, platforms, and deposit rules change — re-confirm anything time-sensitive.

Sale typestate default

Tax Lien

Redemption periodstate default

3 years from sale

Investor returnstate default

Up to 16% per annum, bid down at auction

Governing statutestate default

Arizona Revised Statutes Title 42, Ch. 18

Notes

Arizona tax LIEN (Certificate of Purchase): bid-down interest from 16% in 1% steps (0% allowed). You buy a lien, not the property. Must hold ~3 years before Superior Court foreclosure action (ARS 42-18201). Unsold liens available after sale as county-held / over-the-counter via RealAuction. 2026 auction: one day, Feb 26, 2026 (batches 8am–noon MST + auxiliary 1–3pm). Registration Feb 2–19, 2026. Single Simultaneous Bidding Entity Rule enforced.

Auction logistics

Format

Online

Frequency

Annually in late February (2026: Feb 26)

Platform

RealAuction — Pima County Tax Lien Sale ↗

Deposit rules

Register on RealAuction; submit deposit via wire/ACH per bidding rules before sale (deadline typically day prior — see Bidding Rules PDF on auction site). Additional fees: $10 certificate fee + county processing $1–$10 per parcel by purchase size + RealAuction per-delinquent-year fees ($0–$10). All sales final; failure to pay can trigger civil recovery under ARS 42-18116.

Title risk

Liens that survive the sale

Certificate purchase does not clear liens — owner may redeem until a treasurer’s deed path completes after the statutory hold period. Once a treasurer’s deed issues, most private liens clear but state/federal liens can survive. Bankruptcy parcels may be offered — recovery of principal/interest not guaranteed.

Quiet title

Arizona treasurer’s deeds are widely treated as weak title; most investors pursue quiet title before sale or refinance even when not strictly required to hold the deed.

Deal maths for Arizona

Assessment ratio: 0.85× of market value
Typical quiet title: $1,800–$5,000 · 5 mo
Recording and transfer: $300

Arizona uses Limited Property Value, which lags full cash value and is capped at 5% annual growth (A.R.S. § 42-13301).

Offices and records

Tax collector

Pima County Treasurer — Tax Lien Sale ↗

Clerk of court

Pima County Recorder ↗

Property appraiser

Pima County Assessor ↗

GIS / parcel map

Pima County Assessor MapGuide / parcel map ↗

Areas trending up

Directional read from dated market analysis — not a guarantee, and not a substitute for your own comps.

Downtown Tucson / Armory Park / Barrio Viejo

Urban core revitalization and university-adjacent demand

Oro Valley / northwest foothills

Suburban growth with employment and amenity draw

Rita Ranch / southeast master-planned

Relative affordability and ongoing subdivision absorption