Maricopa County, Arizona Tax Delinquent Properties for Sale List
The Treasurer's $25 advertising list, the $375 unpaid-tax file, and what Arizona's lien sale actually sells you.
Austin Beveridge
Tennessee, Goliath Teammate
Key Takeaways
- The Maricopa County Treasurer's Tax Sale Advertising List (order no. CD055) costs $25 and is available in January.
- The Treasurer's Unpaid Current and Back Tax file (CD035) costs $375 and includes valuations and mailing addresses, which investors can use to build a mailing or skip-tracing list.
- Maricopa County's 2025 tax sale advertised 17,276 parcels, sold 11,195 liens at an average interest rate of 5.73%, and struck 852 to the state.
- Goliath's records show 2 tax-delinquent properties in Maricopa County as of June 29, 2026, alongside 118 Trustee Sale, 93 Medical Lien and 61 Lien properties.
- Goliath plans start at $1,499 a month, so the $25 county list is the lower-cost first step for an investor who wants one sale.
The Maricopa County delinquent property tax list comes from the County Treasurer, and the cheapest version is the Tax Sale Advertising List: $25, available in January, covering every parcel advertised for the February sale. For a wider list of parcels with taxes due, the Treasurer sells the $375 Unpaid Current and Back Tax file.
One catch before you shop any Maricopa County, Arizona tax delinquent properties for sale list: Arizona sells tax liens at that auction, not houses. You earn interest unless the owner stays unpaid long enough for you to sue for the deed.
Goliath Data publishes this guide. County and statute details were checked on the Maricopa County Treasurer's site and azleg.gov on November 5, 2026, and can change.
Maricopa County, Arizona tax delinquent properties for sale list: Goliath's count
Maricopa County currently has 2 tax-delinquent properties on record in Goliath's records as of June 29, 2026. Here is the wider distress picture from those records, with each row's own date:
Signal | Properties | As of |
|---|---|---|
Trustee Sale | 118 | Jun 29 |
Medical Lien | 93 | Jun 29 |
Lien | 61 | Jun 29 |
Lis Pendens | 30 | Jun 29 |
Federal Lien | 30 | Jun 29 |
Sheriff Sale | 27 | Jun 22 |
Mechanic Lien | 22 | Jun 29 |
Judgment Lien | 10 | Jun 29 |
Hoa Lien | 8 | Jun 29 |
Probate | 8 | Jun 29 |
Read that "2" as a dated tally of what Goliath's records tagged, not as the size of the county's delinquent roll. The Treasurer's own history below shows five-figure parcel counts. For tax work, the Treasurer's list governs. The table is more useful for spotting other pressure on an owner, such as a trustee sale or a lis pendens.
How to get the Maricopa County delinquent property tax list
The Maricopa County Treasurer's Office sells several files through its research materials page. Prices below come from its buying guide, revised August 2025, so confirm them before you mail a check.
What you want | Order no. | Cost | What's in it |
|---|---|---|---|
Tax Sale Advertising List | CD055 | $25 | Parcels advertised for February's sale: owner name, legal description, tax years, full cash value, tax amount. Available in January |
Unpaid Current and Back Tax | CD035 | $375 | Parcels with taxes due, current and back years, with valuations and mailing address |
CP Expiration List | CD051 | $25 | Certificates of purchase set to expire within 360 days |
Excess Proceeds List | CD011 | $60 | Escheated excess proceeds funds sent to the state, by year |
Two more places to look before you pay. The Treasurer links a map of delinquent taxes from its site, and its Tax Lien Information page shows sale history and offers a download of available state certificates, updated daily.
Ordering is old-school. Fill out the form in the guide, then mail it with a check to Maricopa County Treasurer, c/o Research Material Purchasing, 301 West Jefferson Street, Suite 100, Phoenix, AZ 85003-2199. Payment must arrive before the order is processed, and purchases are non-refundable. Questions go to (602) 506-8511.
Which file is the Maricopa County delinquent tax roll?
People searching for the Maricopa County delinquent tax roll usually want one of two files. The $25 Tax Sale Advertising List shows parcels headed to the February sale. The $375 Unpaid Current and Back Tax file is the wider one, with taxes due across current and back years. Choose the first to bid on liens and the second to reach owners. To check one house, use the property tax lookup on the Treasurer's site or our Maricopa County property records page.
Timing matters here. The advertising list is a January product, so buying the $375 file in November gets you parcels that may pay up before the sale. That can be exactly what you want if you plan to reach owners first.
What the Treasurer's sale history shows
These are the three newest rows on the Treasurer's Tax Sale History table as of November 5, 2026:
Sale year | Parcels advertised | Liens sold | Avg. interest rate | Struck to state |
|---|---|---|---|---|
2025 | 17,276 | 11,195 | 5.73% | 852 |
2024 | 18,715 | 10,423 | 6.82% | 1,397 |
2023 | 16,879 | 10,153 | 2.70% | 230 |
The takeaway: competition pushes rates well below the 16% ceiling. A $1,000 lien at 5.73% earns about $57 a year, which is a modest fixed return and not a plan for acquiring cheap houses. The table's other column, "not auctioned," ran 5,229 parcels in the 2025 sale, so a parcel appearing on the advertised list does not mean it will reach bidding.
When the sale happens and where to register
A.R.S. 42-18112 requires the tax lien sale to be held in February, and the Treasurer's guide describes it as an online auction. Anyone looking for the 2026 Maricopa County tax lien sale should plan on the next February auction. Confirm the 2027 start date on the Treasurer's calendar before you plan around one. Also on that calendar: 2026 first-half taxes became delinquent after 5 p.m. on November 2, 2026.
Notice follows a set path. Under A.R.S. 42-18109, the list stays posted near the Treasurer's door for at least two weeks before the start date, and a county newspaper prints it two to three weeks ahead. Bidders register with the auction vendor at maricopa.arizonataxsale.com. That site showed as offline on November 5, 2026, so check back as the sale nears. The vendor's bidder number then lets you open a Tax Lien Web account to track certificates.
Arizona's rules, in the order you will hit them
Bidding runs backward. Under A.R.S. 42-18114, the winner pays the full delinquent amount and accepts the lowest interest rate. That rate cannot exceed the 16% simple rate in A.R.S. 42-18053, where a fraction of a month counts as a whole month.
Redemption comes next. Our guide to redemption periods by state shows how Arizona compares. In Arizona, the owner, an agent, or anyone with a legal or equitable claim can redeem under A.R.S. 42-18151. They pay the Treasurer the lien amount plus interest, along with any later taxes you paid, as set out in A.R.S. 42-18153.
Foreclosure has a window. A.R.S. 42-18201 lets the holder sue in superior court to foreclose the right to redeem, starting three years after the sale and ending ten years after the last day of the month the lien was acquired.
Unsold liens go to the state. The Treasurer calls these state assignments, or State CPs, and says they earn the 16% statutory maximum. You need a bidder number to buy one. If you are still weighing certificates against deeds, read our tax lien vs. tax deed comparison.
Fees to pencil in
The Treasurer's fee schedule lists $10 per certificate at the original sale, $5 per subsequent tax year, $10 for an assignment or reassignment, and $50 for a deed application. Owners also pick up an advertising fee of $5 or 5% of the unpaid tax, whichever is greater. That detail changes the conversation: a seller on this list is already carrying 16% interest plus that fee.
Working the list without buying liens
Plenty of investors want the owner, not the certificate. Take the mailing address from the $375 file, filter by your buy box, then build a mailing list or skip-trace the names you want to call. Our guide to checking one house or a whole county covers reading the record correctly.
Whether an offer to buy a house counts as telemarketing is a question for your lawyer, so treat calls and texts as covered and start with the FTC's Do Not Call guidance. Nothing here is legal advice, and a title professional should review any parcel before you bid.
Goliath is data and software, not a lead seller. It stacks tax delinquency with pre-foreclosure, probate, equity and tenure, keeps the source behind each record, and includes a CRM, dialer and texting. Plans start at $1,499 a month, and there is no cheaper tier for solo investors, so the $25 county list is the sensible first step if one sale is all you are after. For other counties, see the Arizona list.
Find owner, tax and parcel records on the Maricopa County, Arizona property records page.