Pima County logo, tax liens for Pima County, ArizonaPima County

Pima County, Arizona is situated in southern Arizona. The county seat is Tucson. Pima County's population, at just over one million people, makes it the second most populous county in Arizona with just over 15% of the population of the entire state, which has roughly 6.5 million people. Pima's land size, at 9,186 square miles, is roughly 8% of Arizona's 113,635 square miles. The median household income in 2007 was $43,721. These and other statistics are from the U.S. Census Bureau at Census Bureau Quick Facts.

The county Treasurer is Beth Ford.  You can reach her office at:

Pima County Treasurer's Office
115 North Church Ave
Tucson, AZ. 85701-1199
Phone: (520) 740-8341
Fax: (520) 884-4809

The information below will serve to give you an overview of how to buy and sell Pima County tax liens.  While we believe that all of the information below is complete and accurate, we cannot guaranty it as such. We encourage you to contact an experienced tax lien attorney and/or the Pima County Treasurer’s office to verify any information of importance to you.

When is the 2010 Pima County Tax Lien Auction?

The 2010 Pima County tax lien auction for 2008 taxes will be held the last week in February, 2010. No auction takes place on Tuesday because the Pima County Board of Supervisors meets on that day. The sale may last 2-3 days and usually ends on Thursday or early Friday.

Where is the 2010 Pima County Tax Lien Auction?

The Pima County tax lien auctions usually take place in the Board of Supervisors Conference Room, 130 W.Congress, Tucson, Arizona, 85701.

Can Anyone Bid for Tax Liens in the 2010 Pima County Tax Lien Auction?

Bidders must register in advanced and be present at the auction. Registration requires submission of a proper Tax Identification Number ("TIN") and a completed W-9. Completed materials must be emailed, faxed, mailed or delivered in advance of receiving a bidder number.

The TIN on the Bidder Information form must match the name shown on your Social Security card or Employer Identification form. Should you have any doubts about the number and name matching, send Pima a copy of your Social Security card, Notice of EIN (Form 8501), Application for EIN (form SS-4) or Notice of New EIN Assigned (Form 5372).

How do I Participate in the 2010 Pima County Tax Lien Auction?

The auction takes place in person, and bidders must be present. You must sign in during the morning before bidding begins and receive your bidder paddle with your bidder number on it. During sign in, you should also receive an updated list of bankruptcy parcels. Once the auction begins, tax lien certificates of purchase are auctioned one-at-a-time, in the order presented in the printed list.

How Does the Pima County Tax Lien Auction Work?

Tax liens are auctioned off in order of advertising number; the advertising number can be found in the newspaper listing for the auction.

Bidding for tax liens starts at a 16% interest rate and is bid down from there until no one is willing to take a lower interest rate.  Bidding goes in full percent increments. In the event of a tie, the Auctioneer and two observers will determine the successful bidder.

Will I Know in Advance Which Properties Will Have Their Tax Liens Sold at the 2010 Pima County Tax Lien Auction?

The list of all properties included in the sale will be released to the public no earlier than 3 weeks before the sale date and no later than 2 weeks before the sale date.  You can obtain the list in any of the following ways: 

  1. The list will be published in The Daily Territorial or other newspaper chosen by the Board of Supervisors two weeks before the sale.
  2. You may view the list in person at the Pima County Treasurer’s office.
  3. You may purchase a hard copy or a CD copy of the list from the Pima County Treasurer’s Office for $50.  (See the Treasurer’s website for details about buying the list). 

How do I Pay for the Pima County Tax Liens That I Win at Auction?

Winning bidders must pay for awarded CPs by the end of the next business day, generally by cashier's check or wire funds transfer. Failure to pay in time results in the CPs being reoffered on the final day of the sale. Moreover, as stated in the 2010 Tax Lien Sale Booklet available on the Pima County Treasurer's site, "in the event a person to whom a tax lien has been sold fails to pay the amount due and the sale has closed, the Treasurer may recover the amount bid by civil action in a court of competent jurisdiction."

How Can I Sell My Pima County Tax Lien(s)?

There is no formal secondary market for Pima County Tax Liens.  However, the Principals of AZ Tax Lien Services will buy Pima tax liens from you if the liens meet our criteria.  Click here to contact us with the pertinent information about the lien or liens that you are interested in selling and we will respond to you promptly with an offer. 

If we are not willing to buy your liens or we are not able to offer a price that is attractive to you, we will add your liens to our list of Pima County tax liens for sale to offer to other interested investors, and we will broker the deal if we are successful in finding a buyer for your lien(s).