Navajo County Arizona Property Tax Sale Information

The tax lien auction for Navajo County was conducted on February 12, 2025. The auction was held online at navajo.arizonataxsale.com.

Bidder Registration

Bidders must register to purchase liens at the tax lien auction. Tax lien certificate purchasers will pay the total taxes due, interest, penalties, a $5 assignment fee, a $5 investor fee, and a $10 C.P. issuing fee.

More information on the auction can be found on the county's website.

Arizona Tax Lien Information

Annual Sale Procedure

Tax lien auction participants place a bid on the interest rate. Interest rates start at 16% and are bid down in 1% increments. Property tax liens certificates are sold to the bidder that accepts the lowest rate. Tax lien certificate purchasers must also pay the amount of the taxes, interest, penalties and charges on the property.

If there is no bid for a tax lien, the county treasurer may pass it for the time and re-offer it after the sale until all tax liens are sold or until the county treasurer becomes satisfied that no more sales can be made.

Lien Buyer Information If The Property Is Redeemed

The tax lien certificate will expire 10 years after the sale. To redeem a real property tax lien, a person must pay to the county treasurer:

1. The amount for which the real property tax lien was sold, with interest at the rate stated in the certificate of purchase.
2. The amount of all taxes accruing on the real property after the sale and paid by the purchaser and endorsed on the certificate of purchase, with interest on the subsequent taxes at the same rate as stated in the certificate of purchase.
3. Any statutory fees paid by the purchaser or the purchaser's assigns in connection with the certificate, except the processing fee imposed by section 42-18116, subsection C of the Arizona statutes, with interest at the rate stated in the certificate of purchase except as otherwise specified in the statute.

Lien Buyer Information If The Property Is NOT Redeemed

Before the expiration of the tax lien (10 years) and any time beginning three years after the sale of a tax lien, the tax lien purchaser may start the proceedings to foreclose the right to redeem. The foreclosure action must be filed in the superior court of the county where the property is located. If any applicable law or court order prohibits bringing such an action, the limitation period is extended by twelve months following the termination of the prohibition.

Between 30 and 180 days prior to filing such an action, the holder is mandated to send a notice of intent via certified mail to:

1. The property owner of record, as per county recorder records, or to all of the following:
   1. The property owner's mailing address according to county assessor records.
   2. The property's situs address if it differs from the mailing address.
   3. The tax bill mailing address if it differs from the previous addresses.
2. The county treasurer.

Tax Lien Legal Counsel

Bidders are strongly encouraged to exercise due diligence in researching properties and obtaining the advice of legal counsel prior to purchasing tax liens in a county tax sale.

Disclaimer

The information on this website could be outdated or inaccurate. Visit the county's website for more accurate and up-to-date information about the county's annual tax sale.