Live data — updated September 28, 2026
Navajo County, AZ Over-the-Counter Tax Liens (2026): 2,426 County-Held Listings
Quick answer: Arizona counties hold 2,426 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. We do not yet have the date each of these certificates was sold; ask the treasurer for the certificate's date.
These are Navajo County tax-lien certificates that drew no bid at the tax sale, so the county kept them. You buy the certificate over the counter, not the property, and the owner can still redeem. Underwrite the parcel anyway, as if you might end up owning it.
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).
See the full Arizona OTC inventory, this county's tax-sale overview, and the live Arizona auction calendar.
Frequently asked questions
What does over-the-counter mean in Navajo County?
When a Navajo County tax-lien certificate gets no bid at the tax sale, the county keeps it and later sells or assigns it to a buyer who applies, with no auction. You buy the certificate, not the property, and the owner can still redeem; the price rules differ by state.
How do I buy an OTC property in Navajo County?
Navajo County publishes its held/available list and an application process — typically a form plus payment of the taxes and fees. DeedFlex members see the scored Navajo County OTC list with valuations and hidden-lien flags to pick targets before applying.
Are Navajo County OTC properties cheaper than auction?
A certificate's over-the-counter price is what is owed on it, so there is no bidding premium. The tradeoff is the inventory skews toward what bidders passed on, so research the parcel as if you might end up owning it.
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.