maricopa-az

Maricopa County, Arizona — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (16% bid-down interest, 3-year redemption, § 42-18204 excess-proceeds reform, § 33-812 trustee-sale surplus, statutes, and case law) lives on the parent page → arizona. This page covers how Maricopa County actually runs it. Legal information, not legal advice. Last verified: 2026-06-01.

C0. Identity

• County seat: Phoenix · Recording unit: county (FIPS 04013) · Population: ~4.4 million (most populous Arizona county).
• Parent legal framework: arizona — Arizona is a tax-lien-certificate state; Maricopa auctions certificates of purchase (CPs), not deeds.

C1. Local Tax Sale

• Conducts own sale? Yes — the Maricopa County Treasurer conducts an annual delinquent tax-lien sale (sale of certificates of purchase).
• Platform: RealAuction (vendor) — conducted entirely online at https://maricopa.arizonataxsale.com. RealAuction develops and hosts the county’s tax-lien auction site. [Source: realauction.com; treasurer FAQ]
• Calendar: annual, in February. The most recent sale was held February 10, 2026 online at maricopa.arizonataxsale.com. The tax-sale website opens to the public ~2–3 weeks before the sale; for 2026, registration on the site opened January 16, 2026. [Source: treasurer.maricopa.gov tax-sale FAQ]
• Rate within statutory range: bid-down interest starting at the 16% statutory ceiling, bid down in 1% increments; the CP is struck to the bidder accepting the lowest rate. (Statutory framework → arizona.) [Source: treasurer.maricopa.gov tax-lien FAQ]
• Registration / deposit: register at maricopa.arizonataxsale.com; complete an IRS Form W-9, W-8BEN, or W-8BEN-E; make an ACH-Debit deposit equal to 10% of the estimated amount you intend to purchase, minimum $500. [Source: treasurer.maricopa.gov tax-sale FAQ]
• Bidder requirements: registered bidder number, completed tax form, and funded deposit before the sale. Treasurer contact for registration questions: (602) 506-8511. [Source: treasurer.maricopa.gov tax-sale FAQ]
• Delinquent list location: the delinquent-parcel list/notice is published in a county-wide newspaper 2–3 weeks before the sale (and on the publishing newspaper’s online legal-notice site through March 1), posted at the Treasurer’s office, and viewable through the county’s Lien & Delinquent Parcel GIS viewer at https://gis.maricopa.gov/tsr/liendelinquentparcel/index.html and via the tax-sale website. [Source: gis.maricopa.gov; treasurer.maricopa.gov]

Tax-deeded land (separate from the lien sale): parcels whose liens were foreclosed to the state are later sold by the Treasurer/Board of Supervisors on an as-needed basis — first at public auction, then over-the-counter to the public via a Parcel Offer Form, with offers submitted directly to the Treasurer’s Office (no third-party online platform identified). Clerk of the Board: (602) 506-3766. [Source: maricopa.gov/780/Tax-Deeded-Land-Sales]

C2. Local Redemption → framework: right-of-redemption

• Where/how to redeem locally: redeem through the Maricopa County Treasurer (the office that issues the certificate of redemption); the 3-year redemption period, who may redeem, and the redemption amount formula are statutory and live on arizona.
• Local fees: standard statutory redemption amount (lien price + CP-rate interest + endorsed subsequent taxes + statutory fees); no Maricopa-specific surcharge identified. (exact local redemption-processing fee schedule — needs_verification.)
• Redemption contact: Maricopa County Treasurer, (602) 506-8511, https://treasurer.maricopa.gov.
• Deviations from state default: none identified — Maricopa follows the A.R.S. Title 42 Ch. 18 framework.

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

• Two distinct surplus tracks (legal mechanics → arizona):
  • (A) Trustee’s-sale / mortgage-foreclosure surplus (A.R.S. § 33-812). Excess proceeds from a deed-of-trust/mortgage foreclosure are deposited with the Maricopa County Treasurer; release is obtained by filing in Superior Court.
  • (B) Tax-lien foreclosure excess-proceeds sale (A.R.S. § 42-18204, post-Tyler tyler-v-hennepin-county). Requested in the Superior Court foreclosure action itself.
• Claim filing venue: Clerk of the Superior Court of Maricopa County (civil filing), Downtown Phoenix — 601 W. Jackson St., Phoenix, AZ 85003 (Customer Service Center) / Clerk main filing 620 W. Jackson St., Phoenix, AZ 85003, (602) 372-5375. The Treasurer holds the deposited funds; the Application for Release is adjudicated by the Superior Court. [Source: clerkofcourt.maricopa.gov; superiorcourt.maricopa.gov]
• Claim form: “Application for Release of Excess Proceeds of Sale” — packet CVEP1 (“Excess Proceeds Forms and Instructions”), from the Maricopa County Superior Court Law Library Resource Center: https://superiorcourt.maricopa.gov/llrc/civil_cvep1/ (packet PDF: https://superiorcourt.maricopa.gov/media/jpkptcx4/cvep1z.pdf). [Source: superiorcourt.maricopa.gov]
• Local deadline notes: statutory — funds deposited with the Treasurer are presumed abandoned after 2 years with no pending application (then escheat per § 33-812; see arizona). No Maricopa-specific shortened deadline identified.
• Unclaimed-funds list published? Yes. The Treasurer publishes a list of Unclaimed Sale Proceeds (trustor name, deposit date, amount received, case balance, civil action number) at http://treasurer.maricopa.gov/excessproceeds/. Funds removed from the list have been released by court order or sent to the Arizona Dept. of Revenue unclaimed-property unit. [Source: treasurer.maricopa.gov excess-proceeds page]
• Contact: Treasurer’s Office (602) 506-8511 (deposited funds / excess-proceeds list); Clerk of Superior Court (602) 372-5375 (filing the Application). (named excess-proceeds desk contact — needs_verification.)

C4. Offices & Contacts

Office	Name	Address	Phone	URL
Treasurer / Tax Collector	John M. Allen, Treasurer	301 W. Jefferson St., Room 100, Phoenix, AZ 85003	(602) 506-8511	https://treasurer.maricopa.gov
Clerk of Superior Court	Clerk of the Superior Court of Maricopa County	620 W. Jackson St., Phoenix, AZ 85003 (Downtown; CSC at 601 W. Jackson St.)	(602) 372-5375	https://www.clerkofcourt.maricopa.gov
Recorder	Justin Heap, County Recorder	111 S. Third Ave., Phoenix, AZ 85003	(602) 506-3535	https://recorder.maricopa.gov
Sheriff	n/a — tax-lien foreclosure is judicial (Superior Court); trustee’s sales are non-judicial. Sheriff conducts judicial-foreclosure/execution sales only.	—	—	—

C5. Local Procedure Notes

• Tax-lien sale is online via RealAuction (maricopa.arizonataxsale.com) — not in-person; bidders must pre-register and fund a 10%/$500-minimum ACH deposit.
• Tax-deeded land is sold separately by the Treasurer/Board of Supervisors on an as-needed basis (public auction then over-the-counter offer form), not on the RealAuction lien platform.
• Property-tax due dates (Maricopa): first half due Oct 1, delinquent after 5:00 p.m. Nov 1; second half due Mar 1, delinquent after 5:00 p.m. May 1 (bills

  $100). [Source: treasurer.maricopa.gov property-tax calendar]

• Surplus is bifurcated: trustee-sale surplus → § 33-812 deposit with Treasurer + Superior Court release; tax-foreclosure surplus → § 42-18204 excess-proceeds sale requested in the foreclosure action. (Framework → arizona, surplus-funds.)
• No Maricopa-specific ordinance deviating from state tax-foreclosure procedure identified.

C6. Records Access

• Parcel search (Assessor Parcel Viewer): https://maps.mcassessor.maricopa.gov/
• Recorder document/deed search: https://recorder.maricopa.gov/recording/document-search.html
• Lien & delinquent-parcel GIS viewer: https://gis.maricopa.gov/tsr/liendelinquentparcel/index.html
• Tax payment / parcel inquiry portal: https://treasurer.maricopa.gov
• GIS portal (countywide): https://www.maricopacountyaz.org/Property_Search.html

C7. Meta

• sources:
  • {type: county_treasurer, url: https://www.treasurer.maricopa.gov/Pages/LoadPage?page=FAQTaxLiens, retrieved: 2026-06-01} # tax-lien FAQ: bid-down 16%, registration
  • {type: county_treasurer, url: https://treasurer.maricopa.gov/Pages/LoadPage?page=TaxSaleDetails, retrieved: 2026-06-01} # sale details/registration (403 to fetch; content via index/search)
  • {type: auction_platform, url: https://maricopa.arizonataxsale.com, retrieved: 2026-06-01} # RealAuction tax-sale site
  • {type: auction_platform, url: https://realauction.com/, retrieved: 2026-06-01} # vendor confirmation
  • {type: county_treasurer, url: http://treasurer.maricopa.gov/excessproceeds/, retrieved: 2026-06-01} # unclaimed sale proceeds list (33-812)
  • {type: county_treasurer, url: https://treasurer.maricopa.gov/PropertyTaxInformation/calendar/, retrieved: 2026-06-01} # property-tax due dates
  • {type: gis, url: https://gis.maricopa.gov/tsr/liendelinquentparcel/index.html, retrieved: 2026-06-01} # lien & delinquent parcel viewer
  • {type: clerk_of_court, url: https://superiorcourt.maricopa.gov/llrc/civil_cvep1/, retrieved: 2026-06-01} # Application for Release of Excess Proceeds (CVEP1 packet)
  • {type: clerk_of_court, url: https://superiorcourt.maricopa.gov/media/jpkptcx4/cvep1z.pdf, retrieved: 2026-06-01} # excess-proceeds packet PDF
  • {type: clerk_of_court, url: https://www.clerkofcourt.maricopa.gov/about/office-hours-locations, retrieved: 2026-06-01} # filing locations/address
  • {type: recorder, url: https://recorder.maricopa.gov/recording/document-search.html, retrieved: 2026-06-01} # deed/document search
  • {type: recorder, url: https://recorder.maricopa.gov/information/contact-us.html, retrieved: 2026-06-01} # recorder name/address/phone
  • {type: assessor, url: https://maps.mcassessor.maricopa.gov/, retrieved: 2026-06-01} # parcel viewer
  • {type: county, url: https://www.maricopa.gov/780/Tax-Deeded-Land-Sales, retrieved: 2026-06-01} # tax-deeded land sales / Clerk of Board
• needs_verification:
  • “Exact local redemption-processing fee schedule charged by the Maricopa County Treasurer (statutory amount is clear; any administrative add-on fee not confirmed from an official Treasurer page).”
  • “Named contact / specific desk at the Treasurer’s Office for excess-proceeds-deposit inquiries (only the main (602) 506-8511 line confirmed).”
  • “Whether the Clerk of Superior Court charges a specific civil filing fee for the CVEP1 Application for Release of Excess Proceeds (general civil filing fee applies; exact amount not retrieved from an official fee schedule).”
  • “treasurer.maricopa.gov detail pages returned HTTP 403 to direct fetch; facts confirmed from official-site search excerpts and the RealAuction vendor page rather than a full direct page render — recommend a direct re-verification of the 2027 sale date and deposit terms when the tax-sale window opens.”
• cross_links: arizona, surplus-funds, right-of-redemption, tyler-v-hennepin-county, treasurer-sale
• changelog:
  • “2026-06-01 — Initial population (county operations layer). Auction platform (RealAuction / maricopa.arizonataxsale.com), Feb 10 2026 sale date, 10%/$500-min deposit, § 42-18204 vs § 33-812 surplus bifurcation, CVEP1 Application for Release of Excess Proceeds (Superior Court LLRC), Treasurer unclaimed-proceeds list, and offices/portals verified against county-owned sources (treasurer.maricopa.gov, superiorcourt.maricopa.gov, clerkofcourt.maricopa.gov, recorder.maricopa.gov, maricopa.gov, gis.maricopa.gov). Four honest needs_verification flags retained.”

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Legal information, not legal advice. This page summarizes Maricopa County, Arizona tax-sale and surplus procedure as of the last_verified date and may be incomplete or out of date. Verify against the cited county sources and the parent arizona statutes, and consult a licensed Arizona attorney before acting.