Pinal 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 Pinal County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

• County seat: Florence · Recording unit: county (FIPS 04021) · Population: ~425,264 (2020 Census; Arizona’s third-most populous county). [Source: census.gov QuickFacts Pinal County]
• Parent legal framework: arizona — Arizona is a tax-lien-certificate state; Pinal County auctions certificates of purchase (CPs) on delinquent parcels, not deeds. Foreclosure of the right to redeem is a judicial action in Pinal County Superior Court (A.R.S. § 42-18201).

C1. Local Tax Sale

• Conducts own sale? Yes — the Pinal County Treasurer conducts an annual delinquent tax-lien sale (sale of certificates of purchase / CPs under A.R.S. Title 42, Ch. 18).
• Platform: RealAuction (vendor) — conducted entirely online at https://pinal.arizonataxsale.com. The county-held unsold certificate re-offer period runs approximately the first week of March through the end of December at the same portal. [Source: treasurer.pinal.gov/ParcelInquiry/Main/TaxLienSale; hometaxsale.com/auction/az/pinal (confirmed RealAuction operates pinal.arizonataxsale.com)]
• Calendar: annual, in February.
  • 2026 sale: February 12, 2026 (online at pinal.arizonataxsale.com)
  • 2025 sale: February 13, 2025 (published in Casa Grande Dispatch January 28, 2025)
  • Site reopens: approximately two weeks before sale for parcel viewing, new bidder registration, and bidding
  • Site closes: January each year for preparation; re-opens after sale for county-held unsold CPs (March through December) [Source: treasurer.pinal.gov/ParcelInquiry/Main/TaxLienSale; bloximages.chicago2.vip.townnews.com (2025 sale notice); hometaxsale.com/auction/az/pinal (2026 date confirmed)]
• Rate within statutory range: bid-down interest starting at the 16% statutory ceiling, bid down in 1% decrements (0% bids acceptable); the CP is struck to the bidder accepting the lowest rate. Unsold liens are struck to the county at 16%. (Statutory framework → arizona.) [Source: hometaxsale.com/auction/az/pinal; treasurer.pinal.gov/ParcelInquiry/Main/TaxLienSale]
• Registration / deposit:
  • Register online at https://pinal.arizonataxsale.com (registration opens approximately two weeks before sale)
  • Initial deposit must be submitted via Wire or ACH through the auction website one business day prior to the sale; no deposits accepted at the Treasurer’s Office
  • Deposit amount: $500 or 10% of the anticipated bid, whichever is greater (confirmed via secondary sources aggregating county booklet)
  • Payment for winning bids due within 24 hours of the close of the online sale (“Checkout” responsibility of bidder)
  • A non-refundable processing fee of $10.00 and an administrative auction fee of$10.00 are added to each parcel in the sale [Source: hometaxsale.com/auction/az/pinal (aggregating official booklet terms); treasurer.pinal.gov/ParcelInquiry/Main/TaxLienSale]
• Bidder requirements: register at pinal.arizonataxsale.com; initial deposit via Wire/ACH one day before sale. (whether Pinal enforces a Single Simultaneous Bidding Entity Rule analogous to Pima County — needs_verification.)
• Delinquent list location:
  • Published in the Casa Grande Dispatch (newspaper of record) prior to the sale (statutory publication requirement)
  • Available online at https://pinal.arizonataxsale.com (the day after newspaper publication); parcels with prior tax liens marked with asterisk (*) and split parcels marked with (S)
  • Interactive GIS map of delinquent parcels: https://experience.arcgis.com/experience/ad75946c98f44dc58ccc635553947a27/
  • Downloadable list at Parcel Inquiry system: https://treasurer.pinal.gov/ParcelInquiry/ [Source: treasurer.pinal.gov/ParcelInquiry/Main/TaxLienSale; bloximages.chicago2.vip.townnews.com (2025 sale notice); treasurer.pinal.gov/ (FAQ)]
• Subsequent taxes (“subs”): CP holders may pay and endorse subsequent years’ taxes on the certificate; subs earn interest at the same rate as the original CP. Available forms: Certificate of Assignment (PDF) and Affidavit of Right to Redeem Tax Lien (PDF) available on the Treasurer’s website. (Statutory framework → arizona.) [Source: treasurer.pinal.gov/faq.html]

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

• Where/how to redeem locally: redeem through the Pinal County Treasurer’s Office at 31 N Pinal Street, Building E, Florence, AZ 85132. Redemption payment must be made with certified funds — cash, cashier’s checks, or money orders. The 3-year redemption period, who may redeem, and the redemption amount formula are statutory and live on arizona. [Source: hometaxsale.com/auction/az/pinal (aggregating Pinal booklet); treasurer.pinal.gov/ (redemption terms)]
• Local fees: standard statutory redemption amount (lien price + CP-rate interest + endorsed subsequent taxes + statutory fees). (exact administrative processing or certificate-of-redemption fee above the statutory formula — needs_verification.)
• Redemption contact: Pinal County Treasurer’s Office, (520) 509-3555 / toll-free (888) 431-1311, [email protected], https://treasurer.pinal.gov. Hours: M–F 8:00 AM–5:00 PM. Drop box available at front entrance for after-hours submissions.
• Deviations from state default: none identified — Pinal County follows the A.R.S. Title 42, Ch. 18 statutory framework.

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

Two distinct surplus tracks exist under Arizona law (mechanics and waterfall → arizona):

Track A — Trustee’s-sale / mortgage-foreclosure surplus (A.R.S. § 33-812)

When a deed-of-trust foreclosure (trustee’s sale) generates more than the secured debt, the trustee deposits the surplus with the Pinal County Treasurer and files a civil action in Pinal County Superior Court naming the Treasurer as defendant. Any person with a recorded or legal interest at the time of sale must file an application for distribution in that civil action.

Claim filing venue (Track A):

• Funds deposited at: Pinal County Treasurer’s Office, 31 N Pinal Street, Building E, Florence, AZ 85132; phone (520) 509-3555.
• Civil action / application filed with: Pinal County Clerk of the Superior Court, 971 Jason Lopez Circle, Building A, Florence, AZ 85132 (Mail: PO Box 2730, Florence, AZ 85132); phone (520) 509-3555; toll-free (888) 431-1311; fax (520) 866-5320; https://www.coscpinalcountyaz.gov. [Source: treasurer.pinal.gov/ParcelInquiry/Main/ExcessProceeds; coscpinalcountyaz.gov/162/Office-Information; azleg.gov §33-812]

Claim form (Track A): The Pinal County Clerk of the Superior Court offers an “Application for Release of Excess Proceeds of Sale by Owner” form available at: https://az-pinalcountycosc.civicplus.com/DocumentCenter/View/174/Application-for-Release-of-Excess-Proceeds-of-Sale-by-Owner-PDF [Source: coscpinalcountyaz.gov/238/Find-Court-Forms]

Administrative fee: The Pinal County Treasurer may deduct up to $100 for administrative costs upon release, per A.R.S. § 33-812(J). [Source: treasurer.pinal.gov/ParcelInquiry/Main/ExcessProceeds]

Thirty-day cooling-off period: Under A.R.S. § 33-812, any agreement for assistance with a claim entered into before 30 days after the trustee’s sale is void and unenforceable. Finder fees above $2,500 require court approval. (Framework → arizona, surplus-funds.)

Track B — Tax-lien foreclosure excess-proceeds sale (A.R.S. § 42-18204)

Requested in the Superior Court foreclosure action itself (framework, waterfall, and court-order procedure → arizona). The court retains jurisdiction; the former property owner captures surplus equity after the CP holder’s costs and fees. No separate Pinal-specific filing form identified; the request is made within the pending foreclosure case. [Source: azleg.gov §42-18204]

Unclaimed-surplus list

• The Pinal County Treasurer’s website provides a report generation tool for currently held excess proceeds; the data was last updated 05/26/2026. The report is accessible via the Excess Proceeds portal: https://treasurer.pinal.gov/ParcelInquiry/Main/ExcessProceeds. (whether the report is free or requires a fee — needs_verification.) [Source: treasurer.pinal.gov/ParcelInquiry/Main/ExcessProceeds]
• Funds with no pending application are presumed abandoned after 2 years; the Treasurer sends notification to the last known address, then forwards unclaimed amounts to the Arizona Department of Revenue unclaimed-property program (ADOR: 602-364-0380 or 1-877-492-9957; >$50). ≤$50 → county general fund. [Source: treasurer.pinal.gov/ParcelInquiry/Main/ExcessProceeds; azleg.gov §33-812]

Contact:

• Deposited funds: Pinal County Treasurer’s Office, (520) 509-3555, [email protected], https://treasurer.pinal.gov/ParcelInquiry/Main/ExcessProceeds
• Claim application filing: Pinal County Clerk of the Superior Court, (520) 509-3555 / (888) 431-1311, https://www.coscpinalcountyaz.gov

▸ For Investors / Operators — Pinal County’s annual tax-lien certificate sale runs on RealAuction at pinal.arizonataxsale.com each February (2026 sale: February 12). Bids are bid down from 16% in 1% decrements; deposit is $500 or 10$10 processing fee + $10 administrative auction fee is added per parcel. Pinal also publishes an interactive ArcGIS delinquent-parcel map and maintains a CP Expirations lookup tool at treasurer.pinal.gov. After the 3-year redemption period, foreclosure of the right to redeem is a judicial action in Pinal County Superior Court (A.R.S. § 42-18201).

▸ For Former Owners — Trustee’s-sale surplus (mortgage foreclosure) is deposited with the Pinal County Treasurer (31 N Pinal Street, Building E, Florence, AZ 85132, (520) 509-3555) and distributed through a civil action in Pinal County Superior Court (Clerk: 971 Jason Lopez Circle, Building A, Florence). File the “Application for Release of Excess Proceeds of Sale by Owner” form (at coscpinalcountyaz.gov/238/Find-Court-Forms) in the pending civil action number. The Treasurer deducts up to $100 for administrative costs on release. An excess-proceeds report is available at treasurer.pinal.gov/ParcelInquiry/Main/ExcessProceeds; funds unclaimed for 2 years are forwarded to the Arizona Department of Revenue for amounts over $50. Any claim-assistance agreement signed within 30 days of a trustee’s sale is void under A.R.S. § 33-812.

C4. Offices & Contacts

Note on Sheriff: The Pinal County Sheriff’s Civil Unit processes and executes all Criminal/Civil Processes of the Pinal County Superior Court, including service related to foreclosure proceedings. Trustee’s sales (non-judicial mortgage foreclosures) are conducted by the trustee, not the Sheriff. Tax-lien foreclosure is judicial (Superior Court) but the deed issues through the Treasurer. Court orders are processed Monday–Friday (excluding holidays); typical service requires 2–3 weeks. [Source: pinal.gov/1139/Civil-Unit]

C5. Local Procedure Notes

• Tax-lien sale is 100% online via RealAuction (pinal.arizonataxsale.com) — no in-person bidding; must pre-register and fund deposit one business day before sale.
• Delinquent list published in the Casa Grande Dispatch (statutory newspaper of record for Pinal County) and simultaneously posted online at the sale platform. The county also maintains an interactive ArcGIS delinquent-parcel map. [Source: bloximages.chicago2.vip.townnews.com (2025 sale notice); treasurer.pinal.gov/ParcelInquiry/Main/TaxLienSale]
• Bid increments: interest rates bid down in 1% increments from 16%; the county takes unsold liens at 16%. [Source: hometaxsale.com/auction/az/pinal]
• Property-tax due dates (per Pinal County Treasurer):
  • Taxes ≤ $100: due October 1; delinquent after 5:00 PM December 31; interest accrues from November 1
  • Taxes > $100 (two installments): 1st half due October 1, delinquent after 5:00 PM November 1; 2nd half due March 1, delinquent after 5:00 PM May 1
  • Full-year option: due by December 31, delinquent after 5:00 PM December 31 [Source: treasurer.pinal.gov/importantdates.html]
• Tax-year cycle: tax bills mailed in September; rates approved by Board of Supervisors in August; delinquent notices mailed in December; Tax Lien Sale site reopens January/February; sale in February; 2nd installment due March 1. [Source: treasurer.pinal.gov/importantdates.html]
• CP expiration lookup: Expired Certificates of Purchase searchable at https://treasurer.pinal.gov/ParcelInquiry/Main/CPExpirations.
• Area Code Rates: each parcel’s applicable area code tax rate visible at https://treasurer.pinal.gov/ParcelInquiry/Main/AreaCodeRates.
• Excess proceeds — §33-812 two-step process: trustee deposits surplus with Treasurer + Superior Court civil action to determine entitlement; county Treasurer deducts up to $100 on release. (Framework → arizona, surplus-funds.)
• No Pinal County-specific ordinance deviating from A.R.S. Title 42 Ch. 18 tax-foreclosure procedure identified. (Local rules or standing orders of Pinal County Superior Court affecting tax-foreclosure or surplus proceedings — needs_verification.)

C6. Records Access

• Parcel search (Assessor):
  • https://app1.pinal.gov/search/parcel-search.aspx (search by owner name, address, parcel number, subdivision, section/township/range)
  • https://treasurer.pinal.gov/ParcelInquiry/Main/ParcelSearch (Treasurer parcel inquiry by owner)
  • https://treasurer.pinal.gov/ParcelInquiry/Main/SitusSearch (search by property address/situs)
• Recorder / deed search:
  • https://acclaim.pinalcountyaz.gov/AcclaimWeb/ (Pinal County AcclaimWeb — search recorded documents by name, document type, recording date, or book/page number)
• GIS map:
  • https://experience.arcgis.com/experience/f19af3d40ed54a979ecb678ee4980a3c/ (Pinal County Assessor Parcel Viewer — current)
  • https://pinal-county-gis-open-data-portal-pinal.hub.arcgis.com/ (Open Data Portal)
  • https://experience.arcgis.com/experience/ad75946c98f44dc58ccc635553947a27/ (Delinquent tax parcel interactive map)
• Tax payment portal:
  • https://treasurer.pinal.gov/ParcelInquiry/ (Treasurer Parcel Inquiry — view bills, amounts due, payment receipts; also available as mobile app)
  • https://www.pinal.gov/939/Pay-Online (general county online payments via Point and Pay; accepts credit/debit card and electronic check)

C7. Meta

• sources:
  • {type: county_treasurer, url: https://treasurer.pinal.gov/ParcelInquiry/Main/TaxLienSale, retrieved: 2026-06-02}
  • {type: county_treasurer, url: https://treasurer.pinal.gov/ParcelInquiry/Main/ExcessProceeds, retrieved: 2026-06-02}
  • {type: county_treasurer, url: https://treasurer.pinal.gov/florence.aspx, retrieved: 2026-06-02}
  • {type: county_treasurer, url: https://treasurer.pinal.gov/faq.html, retrieved: 2026-06-02}
  • {type: county_treasurer, url: https://treasurer.pinal.gov/importantdates.html, retrieved: 2026-06-02}
  • {type: county_treasurer, url: https://treasurer.pinal.gov/ParcelInquiry/, retrieved: 2026-06-02}
  • {type: county_treasurer, url: https://treasurer.pinal.gov/, retrieved: 2026-06-02}
  • {type: clerk_of_court, url: https://www.coscpinalcountyaz.gov/162/Office-Information, retrieved: 2026-06-02}
  • {type: clerk_of_court, url: https://www.coscpinalcountyaz.gov/238/Find-Court-Forms, retrieved: 2026-06-02}
  • {type: form, url: https://az-pinalcountycosc.civicplus.com/DocumentCenter/View/174/Application-for-Release-of-Excess-Proceeds-of-Sale-by-Owner-PDF, retrieved: 2026-06-02}
  • {type: recorder, url: https://www.pinal.gov/810/Recorder, retrieved: 2026-06-02}
  • {type: recorder, url: https://acclaim.pinalcountyaz.gov/AcclaimWeb/, retrieved: 2026-06-02}
  • {type: sheriff, url: https://www.pinal.gov/1139/Civil-Unit, retrieved: 2026-06-02}
  • {type: sheriff, url: https://www.pinal.gov/772/Sheriff, retrieved: 2026-06-02}
  • {type: assessor, url: https://www.pinal.gov/486/Assessor, retrieved: 2026-06-02}
  • {type: gis, url: https://www.pinal.gov/630/GIS, retrieved: 2026-06-02}
  • {type: gis, url: https://pinal-county-gis-open-data-portal-pinal.hub.arcgis.com/, retrieved: 2026-06-02}
  • {type: gis, url: https://experience.arcgis.com/experience/ad75946c98f44dc58ccc635553947a27/, retrieved: 2026-06-02}
  • {type: county, url: https://www.pinal.gov/939/Pay-Online, retrieved: 2026-06-02}
  • {type: secondary, url: https://hometaxsale.com/auction/az/pinal, retrieved: 2026-06-02}
  • {type: secondary, url: https://www.taxsaleresources.com/counties/pinal-county-arizona, retrieved: 2026-06-02}
  • {type: statute, url: https://www.azleg.gov/ars/33/00812.htm, retrieved: 2026-06-02}
  • {type: statute, url: https://www.azleg.gov/ars/42/18204.htm, retrieved: 2026-06-02}
  • {type: census, url: https://www.census.gov/quickfacts/pinalcountyarizona, retrieved: 2026-06-02}
• needs_verification:
  • “Exact deposit percentage/amount stated in the Pinal County Tax Lien Sale Booklet (PDF inaccessible for machine parsing; $500 or 10%-of-bid figure sourced from hometaxsale.com aggregation of the county booklet — confirm against official booklet when accessible).”
  • “Whether Pinal County enforces a Single Simultaneous Bidding Entity Rule analogous to Pima County’s rule (not confirmed from retrieved official pages).”
  • “Pinal County Clerk of the Superior Court’s name — the official COSC website did not display the elected clerk’s name on the pages retrieved.”
  • “Whether the excess-proceeds report at treasurer.pinal.gov/ParcelInquiry/Main/ExcessProceeds is free or requires a fee (the page references a report generation tool updated 05/26/2026, but no pricing was stated — Pima County charges $50).”
  • “Local rules or standing orders of Pinal County Superior Court affecting tax-foreclosure or § 33-812 surplus proceedings.”
  • “Exact administrative redemption-processing or certificate-of-redemption fee charged by the Pinal County Treasurer above the statutory redemption amount.”
• cross_links: arizona, surplus-funds, right-of-redemption, tyler-v-hennepin-county, treasurer-sale, sheriff-sale, due-process-notice, bankruptcy-automatic-stay
• changelog:
  • “2026-06-02 — Initial population. Auction platform (RealAuction / pinal.arizonataxsale.com), Feb 12 2026 and Feb 13 2025 sale dates, Casa Grande Dispatch delinquent-list publication, deposit ($500 or 10$10+$10 parcel fees, delinquent GIS map, Treasurer and Clerk of Superior Court contact info, excess-proceeds form URL (Application for Release of Excess Proceeds of Sale by Owner),$100 Treasurer administrative fee, 2-year escheat rule, four offices (plus Assessor), records-access portals, important tax dates verified against official county sources. Six honest needs_verification flags retained.”

▸ For Investors / Operators — Pinal County’s annual tax-lien certificate sale runs on RealAuction at pinal.arizonataxsale.com each February (2026 sale: February 12). Bids are bid down from 16% in 1% decrements; deposit is $500 or 10$10 processing fee + $10 administrative auction fee is added per parcel. Pinal also publishes an interactive ArcGIS delinquent-parcel map and maintains a CP Expirations lookup tool at treasurer.pinal.gov. After the 3-year redemption period, foreclosure of the right to redeem is a judicial action in Pinal County Superior Court (A.R.S. § 42-18201).

▸ For Former Owners — Trustee’s-sale surplus (mortgage foreclosure) is deposited with the Pinal County Treasurer (31 N Pinal Street, Building E, Florence, AZ 85132, (520) 509-3555) and distributed through a civil action in Pinal County Superior Court (Clerk: 971 Jason Lopez Circle, Building A, Florence). File the “Application for Release of Excess Proceeds of Sale by Owner” form (at coscpinalcountyaz.gov/238/Find-Court-Forms) in the pending civil action number. The Treasurer deducts up to $100 for administrative costs on release. An excess-proceeds report is available at treasurer.pinal.gov/ParcelInquiry/Main/ExcessProceeds; funds unclaimed for 2 years are forwarded to the Arizona Department of Revenue for amounts over $50. Any claim-assistance agreement signed within 30 days of a trustee’s sale is void under A.R.S. § 33-812.

Legal information, not legal advice. This page summarizes Pinal 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.