Navajo County Treasurer
Lien Purchase Inquiry Notice
(CP Sale Inquiry)
The public has an opportunity to place a tax lien on the remaining parcels that
are listed under tax lien auction list on this web site. Please contact our office
if you are interested in placing a tax lien on any of the remaining parcels that
you may be interested in or e-mail us a list of the parcels we will then give you
a dollar amount that will need to be submitted to our office. Payment should be
in the form of a cashier’s check or money order.
In order to purchase a tax certificate you must be a registered investor with the
Navajo County Treasurer’s Office. Registration is free. If you’re a first
time investor you will need to fill out the CP Holder
Information sheet and the IRS Form
Liens are placed on the parcels for non-payment of real property taxes. The liens
available are those that were not purchased at the last February C.P. Sale.
The sale of these liens is a procedure set up by the State of Arizona to assist
the County Treasurers in the collection of real property taxes. This allows counties,
school districts and other taxing entities to receive funds for their day to day
Some information you need to know:
- The interest rate for these liens is set at 16% simple interest prorated monthly.
- There is a non-refundable fee for each purchase in the amount of $10.
- Your collateral for the lien is the property, if the property is poor so is your
lien. We advise you to look at the property. Once you have purchased a lien on the
property, it is yours. Invest wisely, we will not refund your money.
- You are buying a lien, not the property. This lien does NOT give you any right to
be on the property or even talk to the property owner.
- Anyone proving "equitable interest" in the property can redeem the property before
it is deeded.
- When a property is redeemed we will notify you by mail and send you a check with
the amount due including interest and the amount we are reporting to the I.R.S.
- A lienholder can strengthen his position by paying “Subs”, (Subsequent
Taxes). These are prior year taxes that have gone delinquent, but have not been
delinquent long enough to warrant a new C.P., (Certificate of Purchase), to be issued.
These "Subs", when paid, are attached to the latest C.P. owned. At that point that
C.P. cannot be redeemed without redeeming the attached "Subs". "Subs" can be purchased
between June 1st and January 31st and you must call our office to get the amounts.
- A “Quiet Title” action can be taken through the courts on any C.P. three
years after the date of the C.P. Sale. See a lawyer for more information on this
- This is not an investment like at a bank. You cannot cash it in or close your account.
When the property owner decides to redeem the lien you can get your money back.
Otherwise you will have to wait for the time periods to expire, go through the deeding
process and hope you can sell the property for more than your original investment.
- Effective February 1, 2008, Navajo County has chosen
to participate with the counties in Arizona in the manner of payment of investment
interest. Due to Court Case #2CA-CV 2005-0069 (Ulan et al v. Pima County), we no
longer pay interest to the investors for the first month of the purchase of the
taxes placed on a certificate. Example: you will not earn interest for the month
you purchased the tax lien in.
This inquiry is provided to give you information on purchasing a lien on delinquent
Contact our office to confirm amounts before sending any money: (928) 524-4172.
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