Selling land with back taxes in Arizona

How Arizona handles unpaid property taxes

Arizona sells tax lien certificates. An investor pays your overdue taxes and gets a lien with interest. You still own the land, but if the lien is not paid off, you can lose it through the process in the rule below. Paying off the lien, including from a sale, clears it.

The redemption rule in Arizona: The county treasurer sells the tax lien (certificate of purchase). The owner can redeem within three years after the sale and after that until the treasurer's deed is delivered. The lien holder can file a foreclosure action three years after the sale. Judgment ends redemption rights. Lien interest accrues at up to 16% simple.

Law: A.R.S. 42-18101, 42-18152, 42-18201, 42-18204. Rules change, so confirm with the county tax collector.

What to do before the tax sale

• Call the county tax office and get the exact amount owed and the next sale date.
• Decide whether you want to keep the land. If not, selling before the sale stops the interest and penalties from growing.
• Gather the parcel number and any tax bills. A buyer and the title company need them to order a payoff.

Arizona land at a glance

• Average farm real estate value: $4,300 per acre (2026, USDA).
• Average property tax on farmland: about $1.80 per acre per year (2022 Census of Agriculture).
• Transfer tax: Arizona has no state real estate transfer tax. The state constitution bars new taxes or fees on real property transfers by the state or any local government. Charges in place on December 31, 2007 are exempt. The county recorder collects a $2 transfer fee as part of the $30 deed recording fee. An affidavit of property value must be filed with the deed unless an exemption applies.
• Seller disclosure: Yes for many vacant parcels: A.R.S. 33-422 covers a seller of five or fewer parcels of land in an unincorporated area of a county. Subdivided land is excluded. The seller must give the buyer a written affidavit of disclosure at least seven days before transfer.

These are statewide averages, not an appraisal. See selling land in Arizona for county values, or try the land value estimator.

How a cash sale handles this

Liberty Acres is a family-owned cash land buyer. We buy land anywhere in the US, in any condition, including land with back taxes, inherited land and land with no road access. We pay back taxes and all closing costs, use no agents and charge no commissions, and close through a title company, escrow company or real estate attorney who pays you by wire or check.

Common questions