Live data — updated October 13, 2026
Arizona Over-the-Counter Tax Liens (2026): 27,328 County-Held Listings
Quick answer: Arizona counties hold 27,328 tax-lien certificates you can buy over the counter at the statutory price, with no auction. You are buying the unpaid tax debt, not the property.
Why the age matters. A certificate the State holds dates from the February sale where nobody bid on it (A.R.S. 42-18113). Its three years run from that sale, not from the day you buy it: “at any time beginning three years after the sale of a tax lien but not later than ten years after” the lien was acquired, the holder may bring an action to foreclose the right to redeem (A.R.S. 42-18201(A)), after a notice of intent sent at least thirty and not more than 180 days before filing (42-18202). So a certificate that is already three years old can go to foreclosure right away.
How old each certificate is. Cochise County publishes the year each certificate can first be foreclosed, so for its 11,494 certificates we show the original sale year: 8,515 are past three years and foreclosure-ready now, 525 reach three years during 2026, and 2,454 are younger. 5,007 of the foreclosure-ready ones are ten or more years past their original sale. A certificate expires if not foreclosed within ten years (A.R.S. 42-18127), and for a lien bought from the State it is not settled whether those ten years run from the original sale or from your purchase; counties still sell these, so ask the treasurer in writing when this certificate expires before you pay. For the other 15,810 listings here we do not have the sale date; ask the treasurer for it.
What you are buying. A certificate against the parcel's unpaid taxes. The owner keeps the property and owes you the debt plus statutory interest.
If they redeem — and most do — you are repaid with interest and never own the parcel. Arizona's redemption window runs until a court judgment.
If they do not redeem, the certificate is your route to a deed. Three years after the lien sale the certificate holder can sue in superior court to foreclose the owner's right to redeem (A.R.S. 42-18201), after mailing notice 30 to 180 days before filing (42-18202). The court's judgment directs the county treasurer to issue a treasurer's deed (42-18204, 42-18205). Since 2026 the owner or holder can instead ask the court to order the property sold, in which case the holder is paid back with 16% a year and does not get the property (42-18204(A)(2)). That is a separate legal process with its own costs and timeline, and it is where most of the real work sits.
So treat the interest as the base case and ownership as the exception. Underwrite the parcel anyway: a certificate on something worthless is only worth what the owner chooses to pay.
Arizona caveat. The three years is the earliest you can file to foreclose. The owner can still redeem after that, right up until the court enters judgment (A.R.S. 42-18152, 42-18206).
How Arizona sells these. There is no auction: you buy the State's certificate from the county treasurer by assignment. Some counties sell assignments only part of the year (Pima: April 1 to December 15; Mohave: April 15 to November 30).
Ask for it by the county's name, not ours. "OTC" is investor shorthand — call a county asking for their OTC list and you may be told they have none, because that is not what it is called on their side of the desk. In Arizona, ask for county-held certificates.
Elsewhere the same inventory turns up as county-held property, leftover tax deeds, post-auction sales, or land-bank property — and land-bank stock is worth a second look, because once a parcel has been transferred to a land bank the county no longer owns it and is no longer the seller. The question that cuts through all of it, asked of the treasurer or the assessor: what happens to the properties that do not sell at the auction? If the first person says nothing is left, ask a second.
The same due diligence as auction buying applies, and the best time to look is right after a sale has run and the county has moved what did not sell.
See the full Arizona investor guide and the live Arizona auction calendar.
Where the inventory is
| County | County-held listings |
|---|---|
| Cochise | 11,496 |
| Apache | 6,855 |
| Mohave | 2,987 |
| Navajo | 2,231 |
| Pima | 2,189 |
| Maricopa | 1,456 |
| Pinal | 72 |
| La Paz | 22 |
| Greenlee | 20 |
Counts update daily.
Frequently asked questions
What does over-the-counter (OTC) mean in tax sales?
Depending on the state, what is sold over the counter is either the property or the county's tax lien certificate. When nothing bids at the county tax sale, the county (or the state) keeps it ("struck off") and sells it afterward. In some states that is at a set minimum — back taxes plus costs — to the first qualified applicant, with no auction. Many work differently: Texas re-offers struck-off property at a public resale or by private sale (Tex. Tax Code 34.05), Alabama's State-held parcels are sold by the Department of Revenue on a price quote, Michigan and Minnesota at a county-set or appraised price, and Arkansas, Oklahoma, Pennsylvania, Missouri and West Virginia by bid or offer. Each state page says which.
Why would a property go unsold at auction?
Mostly obscurity, not defects: small rural counties get few bidders, some lists never circulate, and low-value parcels aren't worth a professional's trip. Plenty are genuinely rough — the same title and condition research applies as at auction.
Are OTC properties cheaper than auction properties?
Often — where there is no competitive bidding, the price stays at the minimum the state or county sets instead of getting bid up; for a lien certificate it is what is owed on it. Some states sell this inventory by bid or offer instead. The tradeoff is the inventory skews toward what bidders passed on, so research matters even more.
How do I buy an OTC property in Arizona?
Each county publishes its held list and application process — typically a form plus payment of taxes and fees. DeedFlex members see the scored Arizona OTC list with valuations and risk flags to pick targets before applying.
Can I foreclose an Arizona over-the-counter certificate right away?
If it is three or more years past its original sale, yes: the three years run from the sale where the State took the lien, not from your purchase (A.R.S. 42-18201(A)); send the owner the notice of intent at least thirty and not more than 180 days before filing (42-18202). A certificate expires if not foreclosed within ten years (42-18127); ask the treasurer whether that runs from the original sale or from your purchase.