Selling Arizona land with back taxes

Vacant land is easy to forget about. There is no mortgage statement and no utility bill, and if the tax notice goes to an old address, years can pass before anyone notices the taxes stopped being paid. If that's where you are, the good news is that Arizona's process is slow and written down in statute, and you can usually still sell the land and pay off what is owed at closing.

How Arizona's tax lien process works

Arizona doesn't auction land itself as the first step. It sells a lien on the land.

1. The lien sale. Under A.R.S. 42-18101, the county treasurer secures unpaid delinquent taxes by selling a tax lien on the parcel. An investor pays the delinquent amount and receives a certificate of purchase. You still own the land.
2. The redemption period. Under A.R.S. 42-18152, the owner may redeem the lien within three years of the sale. After three years you can still redeem, right up until a treasurer's deed is delivered.
3. Foreclosure of the right to redeem. Under A.R.S. 42-18201, the lien holder may file suit in superior court to foreclose your right to redeem, between three and ten years after acquiring the lien. If that suit succeeds and a treasurer's deed is issued, the land is gone.

Redeeming costs more than the original taxes. A.R.S. 42-18153 says the redemption amount includes the amount the lien sold for with interest at the rate on the certificate of purchase, any later taxes the lien holder paid with the same interest, and certain statutory fees. The longer it sits, the more it costs.

If you've been served with a lawsuit to foreclose the right to redeem, stop reading web pages and call an Arizona attorney now. Deadlines in a court case matter more than anything below.

Find out exactly what is owed

Every county treasurer has an online parcel lookup. You'll need the APN, which is on any old tax statement or on the county assessor's record (our guide on finding a parcel number shows how). The treasurer's record will show which years are delinquent and whether a lien has been sold.

Our free parcel research tool pulls the rest of the public record, such as acreage, flood zone and water designation, so you know what you're dealing with before you decide anything.

Paying the taxes off at closing

You don't need cash in hand to sell land with back taxes. In a normal Arizona sale, the title and escrow company gets the payoff figure from the county treasurer, pays the delinquent taxes or the lien redemption out of the sale proceeds, and sends you what is left. The buyer gets clear title, and you never write a separate check. This works as long as the sale price covers what is owed, which for most parcels it does.

What happens at the very end

Some parcels go all the way through the process and end up as county-held land that is resold. Navajo County, for example, keeps a Back Tax Land page: it auctions those properties online each January (the next auction begins January 2027), requires payment at purchase, and conveys them by quitclaim deed. If your family's parcel is in Navajo County, that page shows what the end of the line looks like. The point of acting early is to make sure your land never gets there.

Your options

• Pay or redeem it yourself and keep the land. If the land matters to you and the amount is manageable, this is the simplest fix. Ask the treasurer for an exact redemption figure; interest keeps adding up.
• Ask the treasurer about arrangements. What a county will accept short of full payment varies, and we haven't verified a statewide payment-plan option, so call your county treasurer directly and ask.
• Sell to a neighbor. Adjoining owners sometimes want the land and will cover the taxes as part of the price.
• List it. If the parcel is desirable and you have time before any foreclosure suit, a land agent can market it, and the taxes come out of escrow at closing.
• Sell it for cash. A direct buyer can usually move faster than a listing, which matters if a lien holder is getting close to the three-year mark. You'll typically accept less than full retail.

If you're not sure what the land is worth relative to what is owed, our guide on how vacant land is valued in Arizona is a good place to start.

How we handle land with back taxes

First 48 Offers is an Arizona company that buys land directly with cash, as-is. Back taxes don't stop us from making an offer. The delinquent amount or redemption is paid from the proceeds through an Arizona title and escrow company, and we cover normal closing costs with no commissions. We aim to give you a written offer quickly, with no obligation; land with title or access issues may take longer to research. You can see how a sale to us closes, or call (480) 818-4105. Taxes often lapse after a death, so if the parcel was inherited, see our page on inherited land too.

Questions sellers ask

Has the county already taken my land?

Probably not. A lien sale doesn't transfer ownership. You can redeem within three years of the sale, and afterward until a treasurer's deed is delivered. The treasurer's record will show where your parcel stands.

How much will it cost to redeem?

The lien amount plus interest at the certificate rate, plus later taxes the lien holder paid with interest, plus certain fees, under A.R.S. 42-18153. The treasurer can give you an exact figure for a specific date.

Can I sell if a lien holder has already filed suit?

Possibly, but it gets more complicated and time matters. Talk to an Arizona attorney right away.

Do I need money up front to sell?

Usually not. Escrow pays the taxes from the sale proceeds at closing.

General information, not legal, tax or survey advice. First 48 Offers LLC is a real estate investment company that buys land. It is not a law firm, brokerage, surveyor or title company. Arizona statutes, county procedures and agency boundaries change, and every parcel turns on its own facts. Verify anything important with the county, the agency named, or an Arizona attorney before relying on it.