When The Taxes Go Unpaid
A.R.S. 42-18201 — three years after a tax lien sale before an action to foreclose the right to redeem
Who may redeem. A tax lien that has been sold may be redeemed by the owner; by anyone paying on the owner's behalf as a charitable gift; by the owner's agent, assignee or attorney; or by any person with a legal or equitable claim in the property. A person owning less than the whole may redeem against that interest by paying the proportionate part.
Three years, and ten. If the lien is not redeemed, the purchaser may bring an action to foreclose the right to redeem at any time beginning three years after the sale, but not later than ten years after the last day of the month in which the lien was acquired.
Where it is filed. The action is filed in the superior court of the county where the property is located and names the county treasurer as a party.
What the redemption amount includes, the notices that must be given, and what happens to any money left after a sale are set out in other sections that are not on this page. Whether a particular property can still be redeemed is a question for a licensed Arizona attorney.
Sources for this section (2)
- A.R.S. 42-18151 — Who may redeem a real property tax lien
- A.R.S. 42-18201 — Action to foreclose the right to redeem
Legal information, not legal advice. Verified as of September 2026. Applying it to a particular situation is the work of a licensed Arizona attorney.