Navajo County Arizona Delinquent Tax Sale

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Navajo County Arizona tax lien certificates are sold at the Navajo County tax sale annually in the month of February.

The sale of Navajo County tax lien certificates at the Navajo County tax sale auction generates the revenue Navajo County Arizona needs to continue to fund essential services.

In Navajo County Arizona the first half of real estate property taxes is due on October 1 and are delinquent after December 31st of each year. The second half of real estate property taxes is due on March 1 of the following year and are delinquent after May 1 of that year.

Property taxes that are delinquent after December 31st of each year are added to any existing delinquent taxes on a property for the Navajo County tax lien certificate sale.

Beginning January 1 of each year Navajo County will commence advertising tax delinquent property's to be offered at the Navajo County Arizona tax sale. Advertisement's appear in a newspaper of general circulation and are also posted on the internet.

Tax Sale List

Contact the Navajo County Arizona Treasurer (Sec. 42-18101 ) for instructions on obtaining the Navajo County Arizona tax sale list. The tax sale list includes the item number, parcel number, legal owner, and legal description of the property's to be offered at the Navajo County tax lien certificate sale.

Copy's of the newspaper where the advertisement of tax liens on property's subject to sale at the Navajo County Arizona tax sale are available for purchase through the Navajo County Arizona Treasurer's Office. In addition, a digital copy of the advertisement may also be available for purchase.

Tax Sale Registration

Anyone wishing to bid must register preceeding the Navajo County tax sale. Contact the Navajo County Treasurer (Sec. 42-18101 ) for registration instructions and requirements. Generally, there is no charge for registration.

Registration requirements specify that bidders must supply the Navajo County Arizona Treasurer's Office with a completed Bidder's Card, Request for Taxpayer Identification Number and Certification (IRS Form W-9 or W-8BEN).

Upon successfully meeting the registration requirements the Navajo County Arizona Treasurer's Office will assign a bidders number to identify each bidder when purchasing tax liens from Navajo County.

Tax Sale Time and Location

The Navajo County Arizona tax sale is held during the month of February of each year. Contact the Navajo County Arizona Treasurer's Office to determine the time and location of the Navajo County Arizona tax sale.

The Navajo County Arizona tax sale may be conducted on the Internet, in which case registration must be completed online beginning in January of each year. While there is no charge to register bidders may be required to make a deposit via the Tax Sale Website Payments Page. The Navajo County Arizona Treasurer's Office may require that bidder's post 10% of the estimated amount they intend to purchase at the Navajo County tax sale.

Tax Sale Bidding Process

In a public oral bid tax sale, bidding begins at the maximum rate of sixteen (16) percent per annum. Navajo County Arizona tax lien certificates are sold to the bidder willing to accept the lowest interest rate. Bidder's lower his or her bid by increments of one percent until the tax lien certificate is sold to the bidder willing to accept the lowest interest rate.

In a public internet tax sale, the auction system submit's the bids on behalf of the bidders. Prior to the tax sale bidders must login to the Tax Sale Website and enter the minimum interest rate that they are willing to accept for each tax lien certificate they intend to purchase. At the time of the tax sale the auction system will submit bids on behalf of each bidder.

The result of the auction system is that the electronic agent keeps lowering the bid to submit by one percent increments until either they are the only bidder left, (in which case they get the tax lien certificate at one percent lower than the previous bid) or until they reach the minimum rate they have set. Zero percent bids are not treated as bids, they will be awarded at zero.

In cases where there is only one bidder on a given tax lien certificate and the bidder's minimum rate is greater than zero percent, the auction system will submit a bid of 16%.

In the case of a tie at the winning bid rate, the system awards to one of the bidders through a random selection process using a random number generator.

Unsold Navajo County Arizona tax lien certificates that receive no bids are "struck to the state" at 16%.

Tax Sale Payment

Upon payment of the back taxes, penalties and charges, the winning bidder will be issued a tax lien certificate or certificate of purchase ("CP") by the treasurer's office evidencing the sale of the tax lien. Fees include a non-refundable/non-interest earning Tax Payer Information Fee of $5.00/10.00* as per (Sec. 42-18122B). If payment has not been made, the parcel(s) may be re-offered.

Subsequent Taxes

Arizona law provides that subsequent taxes (referred to as Subtax) may be added to the existing tax lien protecting the investor's fiduciary interest in the property. Amending the current year's taxes onto the existing tax lien begins June 1 and ends January 31. All remaining delinquent property taxes go to the annual Navajo County Tax Lien Sale in February.

It is the investor's responsibility to research and track the parcel's delinquent property taxes. The subsequent taxes consist of taxes, interest, and fees accrued up to the date on which the taxes are paid. There is an additional charge of $5.00 applied for each request to purchase subsequent taxes for each year.

Purchases may be made in person or by mail. Payment must be included with the purchase request. The Navajo County Arizona Treasurer's Office requires that buyers submit a list of the subsequent taxes they intend to purchase, along with a cashier's check, money order, certified check, or wire transfer for the approximate total.

The interest earned on subsequent tax is the same as that which was awarded when the original tax lien certificate was purchased.

Redemption Period

From the date sold, the delinquent owner has (3) three years (Sec. 42-18152 ) to redeem his or her interest in the property. To redeem the delinquent owner must tender the amount the investor paid to satisfy the delinquent property taxes plus interest. The interest rate the delinquent owner will be charged at the time of redemption is the rate awarded at the time the Navajo County Arizona tax lien certificate was purchased.

Interest Rate

If the delinquent owner redeems the property, the investor receives a payment of what they paid for the tax lien certificate, less the processing fee, plus the prorated monthly rate of interest that was awarded at the Navajo County tax sale.

The Navajo County Arizona tax lien certificate bears interest at the rate awarded at the Navajo County tax sale from the first day of the month following the purchase of the Navajo County Arizona tax lien certificate.

Tax Deed

If the delinquent owner fails to redeem the Navajo County Arizona tax lien certificate prior to the expiration of (3) three years from the date when the tax lien was purchased from the county, the investor may apply for a court ordered tax deed to the property.

If the court finds, in an action to foreclose the right to redeem, that the sale is valid, and that the Navajo County Arizona tax lien certificate has not been redeemed, the court shall enter a judgment: 1. Foreclosing the right of the delinquent owner to redeem. 2. Directing the Navajo County Arizona Treasurer to execute and deliver to the purchaser of the Navajo County Arizona tax lien certificate in whose favor the judgment is entered, including the state, a deed conveying the property described in the Navajo County Arizona tax lien certificate (Sec. 42-18204, Sec. 42-18205, Sec. 42-18258).

Unsold Tax Sale Properties

Unsold Navajo County Arizona tax lien certificates that receive no bids are sold to the state of Arizona at 16%.

Navajo County Arizona tax lien certificates which have been held by the state of Arizona for less than (3) three years are available for purchase by assignment.

Unsold Navajo County Arizona tax lien certificates sold to the state of Arizona at the Navajo County tax sale are available for purchase by investors through assignment. Assignment or "over the counter" purchases may be made in person or by mail. Payment must be included with the purchase request.

The Navajo County Arizona Treasurer's Office requires that buyers submit a list of the property tax lien certificates they intend to purchase, along with a cashier's check, money order, certified check, or wire transfer for the approximate total. Purchase requests will be recorded and processed in the order in which they are received.

According to (Sec. 42-18302) property for which the state of Arizona has held for more than (3) three years from the date of the Navajo County tax sale are sold by the Board of Supervisors of Navajo County to the highest bidder. The minimum bid includes the total amount due.

When an offer to purchase is made and received by the Navajo County Treasurer's Office, the Navajo County Treasurer's Office will request that the offer be scheduled as an agenda item at an upcoming Navajo County Board of Supervisors' meeting.

At the meeting the Navajo County Board of Supervisors will consider the offer along with higher offers from anyone else present at the meeting. At the public meeting, the Board of Supervisors may vote to accept and approve the offer of the highest bidder for cash, or they may choose not to accept any of the current offers.

If an offer is approved, the Navajo County Board of Supervisors will direct the Clerk of the Board to convey a quit claim deed to the party whose offer was approved. The Clerk of the Board will prepare a quit claim deed, record that deed with the Navajo County Recorder and then issue the deed to the new parcel owner.

Tax Sale Warnings and Pitfalls

While it is possible to receive a handsome profit with Navajo County Arizona tax lien certificates and Navajo County Arizona tax deed properties it is important to keep in mind it is also possible to incur a substantial loss. Buyer beware, Navajo County Arizona auctions all types of properties at the Navajo County Arizona tax sale auction including residential, retail, agricultural, condemned, waste, vacant, industrial and the like.

As with all investments, there is always an element of risk. Even though the interest rates are written into Arizona law, mandated by Arizona law, and are regulated by Arizona law, there is a chance of losing part or all of your investment. You must always try to get the best education and practice safe investing, no matter which investment vehicle you choose.

Join the Navajo County Arizona Tax Sale Discussion

Below you will find a collection of the latest user questions and comments relating to the sale of tax lien certificates and tax deed properties in Navajo County Arizona.

Cities / Towns located in Navajo County Arizona

The following is a list of cities and towns located in Navajo County Arizona. Tax Lien Certificates for properties located in the following cities are sold at the Navajo County Arizona tax sale.

Counties / Municipalites located in Arizona

The following is a list of counties located in the state of Arizona. Tax Lien Certificates for properties located in the following counties are sold at Arizona county tax sales.

Learn more about each county's individual tax sale process by clicking on the name of the county for which you are interested from the list below:

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