The Greenlee County tax lien sale is held every year in February. (A.R.S. 42-18112)
The sale involves the delinquent taxes for the previous year. The sale will begin at 10:00am
in the lobby of the office of the Greenlee County Treasurer and continue until the Treasurer
believes no more tax liens can be sold. To become an eligible bidder, you must fill out a
bidder information form and receive a bidder number.
It should be understood that you are purchasing a TAX LIEN on the property only.
You have no right to enter upon, build on, sell, etc., this property until you have obtained a
deed. In order for you to obtain a deed to the property purchased by a tax lien, you may
hold the tax lien certificate for three (3) years after the date the certificate is issued, and
then bring a civil lawsuit to foreclose on your lien. (A.R.S. 42-18201)
Any time during the period you are holding the tax lien certificate, it is subject to
redemption by the property owner, his agent, assignee, attorney, or by any person having a
legal or equitable claim therein, including a certificate of purchase of a different date.
Should the tax lien certificate be redeemed any time, you will receive all the monies paid
at the time of sale and all fees, except the $ 5.00 per tax lien investor fee, actually paid before
time of redemption, plus 16% interest or the lesser interest amount you agreed to at the
time of bidding. If the taxpayer redeems the tax lien the same month the certificate of
purchase was made, the certificate holder will not receive additional interest for the
purchase. All parcels will be offered for sale in the order in which they appear in the
The amount in the legal advertisement shows the taxes being offered for sale, as well
as any prior year delinquent taxes, and all interest owing on the property. A certificate of
purchase fee in the amount of $10.00 and a $5.00 non-refundable investor fee is added to
each parcel that is purchased. Subsequent taxes may be paid for after June 1st of each year.
Funds must be paid immediately after bidding or at the end of the tax lien sale.
These payments must be made at the Greenlee County Treasurer's office. At the time of
payment, you will be issued a receipt. All sales are final, unless there are mitigating
circumstances. Such circumstances should be spelled out in writing and submitted to the
Treasurer for her decision.
At the sale, upon purchase of a tax lien certificate and payment of all prior and
subsequent taxes, interest and penalties, you will be entitled to 16% interest on the
purchase amount, or a lesser amount of interest if the interest had been bid down. In the
case that two or more bidders bid on the same parcel, bidders will be requested to specify
the least amount of interest they will be willing to accept if they are the successful bidder.
If a tax lien has been purchased on property on which no tax was due the purchaser
shall be held harmless. The county treasurer will refund to him the principal amount paid
with interest at the rate bid and endorsed on the certificate of purchase or 10% per year
simple, whichever is less. (A.R.S. 42-18125)
All tax lien certificates purchased are done so with the full knowledge of the
purchaser that there could be outstanding legal reasons, unknown by the Treasurer at the
time of the sale or occurring after the sale that would make the lien unenforceable.
The Internal Revenue Service requires that a 1099 federal earnings statement be
sent to each purchaser who receives interest earnings of $600.00 or more in a calendar
year. To comply with Federal regulations, each purchaser will be required to provide to a
social security number or a federal identification number. The earnings will accumulate
from any one or more parcels which might be redeemed during the calendar year.