Arizona Revised Statutes

Ariz. Rev. Stat. § 42-18151 (2026)

Who may redeem real property tax liens; persons owning partial interest

✓ current as of May 2026
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A. A real property tax lien that is sold under article 3 of this chapter may be redeemed by:

1. The owner.

2. Any person that wants to pay on behalf of the owner by making a charitable gift.

3. The owner's agent, assignee or attorney.

4. Any person who has a legal or equitable claim in the property, including a certificate of purchase of a different date.

B. A person who owns an interest in real property less than the whole may redeem a tax lien against that interest as a percentage of the entire liability reported by the county assessor by paying the proportionate part of the whole amount due.

Notes of Decisions
Cited in 14 cases (4 in the last 5 years), 2001–2026 · leading case: Roberts v. Robert, 158 P.3d 899 (Ariz. Ct. App. 2007).
Roberts v. Robert, 158 P.3d 899 (Ariz. Ct. App. 2007). · cites it 9× “A.R.S. § 42-18151 (Supp.2006). A tax hen is redeemed when a person authorized by A.”
Ritchie v. Salvatore Gatto Partners, L.P., 222 P.3d 920 (Ariz. Ct. App. 2010). · cites it 6× “AR.S. §§ 42-18151 & 42-18153 (2006 & Supp.”
Bauza Holdings, L.L.C. v. Primeco, Inc., 18 P.3d 132 (Ariz. Ct. App. 2001). · cites it 6× “If Primeco, a later lienholder, wanted to avoid the risk that Bauza, the earlier lienholder, could extinguish Primeco’s redemption rights by undertaking a foreclosure, Primeco should have protected itself in advance by exercising its opportunity to redeem Bauza’s lien pursuant…”
Daystar Investments, L.L.C. v. Maricopa Cnty. Treasurer, 88 P.3d 1181 (Ariz. Ct. App. 2004). · cites it 4× “Because the defendants had three years from the date of the tax lien sale to redeem the lien, A.R.S. § 42-18151(A) (1999), A.R.S. § 42-18152 (1999) and A.”
Sun Valley Fin. Servs. of Phoenix, L.L.C. v. Guzman, 134 P.3d 400 (Ariz. Ct. App. 2006). · cites it 4× “” A.R.S. § 42-18151 (1999). A tax hen is “redeemed” when the property owner or other person authorized by A.”
Delo v. Gmac Mortg., LLC, U.S. Bank, N.A., 302 P.3d 658 (Ariz. Ct. App. 2013). · cites it 2× “” AR.S. § 42-18151(A). If the lien is not redeemed within three years, the purchaser may bring an action to foreclose the right to redeem.”
Rcbt v. Cit Bank (Ariz. Ct. App. 2017). · cites it 3× “”) section 42-18151 et seq. ¶3 After CIT redeemed the tax lien by paying the Maricopa County Treasurer the outstanding taxes, interests, and costs, RCBT contested CIT’s redemption rights.”
Nat'l Tax v. Sweeney (Ariz. Ct. App. 2019). · cites it 2× “¶3 A tax lien may be redeemed by or on behalf of the property owner or “[a]ny person who has a legal or equitable claim in the property,” A.R.S. § 42-18151(A), “at any time before judgment is entered, notwithstanding that an action to foreclose has been commenced,” A.”
Nat'l Tax v. Rivers (Ariz. Ct. App. 2019). · cites it 2× “Rather, a real property tax lien may be redeemed “at any time before judgment is entered,” A.”
Advanced Prop. Tax Liens, Inc. v. Jorge Othon (Ariz. Ct. App. 2021). · cites it 2× “See A.R.S. §§ 42-18151(A)(1), (4) (property’s owner and “[a]ny person who has a legal or equitable claim in the property, including a certificate of purchase of a different date,” is entitled to redeem tax lien on said property), 42-18206 (person entitled to redeem may do so “at…”
Advanced Prop. Tax v. Jorge Othon & Spouse (Ariz. 2023). · cites it 2× “Improper Service of Process on Carreon ¶23 “Any person who is entitled to redeem” a tax lien under A.R.S. §§ 42-18151 to -18155 “may redeem at any time before judgment is entered.”
Tax Lein v. Beitman (Ariz. Ct. App. 2024). · cites it 2× “at 305, ¶ 2 ; A.R.S. §§ 42-18151, -18153. “If the tax lien is not redeemed within three years of purchase, the purchaser of the lien may bring an action in superior court to foreclose the property owner’s right to redeem.”
— Ariz. Rev. Stat. § 42-18151(A) — 5 cases
Daystar Investments, L.L.C. v. Maricopa Cnty. Treasurer, 88 P.3d 1181 (Ariz. Ct. App. 2004). “Because the defendants had three years from the date of the tax lien sale to redeem the lien, A.R.S. § 42-18151(A) (1999), A.R.S. § 42-18152 (1999) and A.”
Bauza Holdings, L.L.C. v. Primeco, Inc., 18 P.3d 132 (Ariz. Ct. App. 2001). “If Primeco, a later lienholder, wanted to avoid the risk that Bauza, the earlier lienholder, could extinguish Primeco’s redemption rights by undertaking a foreclosure, Primeco should have protected itself in advance by exercising its opportunity to redeem Bauza’s lien pursuant…”
Delo v. Gmac Mortg., LLC, U.S. Bank, N.A., 302 P.3d 658 (Ariz. Ct. App. 2013). “” AR.S. § 42-18151(A). If the lien is not redeemed within three years, the purchaser may bring an action to foreclose the right to redeem.”
Rcbt v. Cit Bank (Ariz. Ct. App. 2017). “”) section 42-18151 et seq. ¶3 After CIT redeemed the tax lien by paying the Maricopa County Treasurer the outstanding taxes, interests, and costs, RCBT contested CIT’s redemption rights.”
Nat'l Tax v. Sweeney (Ariz. Ct. App. 2019). “¶3 A tax lien may be redeemed by or on behalf of the property owner or “[a]ny person who has a legal or equitable claim in the property,” A.R.S. § 42-18151(A), “at any time before judgment is entered, notwithstanding that an action to foreclose has been commenced,” A.”
— Ariz. Rev. Stat. § 42-18151(A)(1) — 2 cases
Advanced Prop. Tax Liens, Inc. v. Jorge Othon (Ariz. Ct. App. 2021). “See A.R.S. §§ 42-18151(A)(1), (4) (property’s owner and “[a]ny person who has a legal or equitable claim in the property, including a certificate of purchase of a different date,” is entitled to redeem tax lien on said property), 42-18206 (person entitled to redeem may do so “at…”
Roff v. Grant/j & J (Ariz. Ct. App. 2026).
— Ariz. Rev. Stat. § 42-18151(A)(3) — 1 case
Bauza Holdings, L.L.C. v. Primeco, Inc., 18 P.3d 132 (Ariz. Ct. App. 2001). “If Primeco, a later lienholder, wanted to avoid the risk that Bauza, the earlier lienholder, could extinguish Primeco’s redemption rights by undertaking a foreclosure, Primeco should have protected itself in advance by exercising its opportunity to redeem Bauza’s lien pursuant…”
— Ariz. Rev. Stat. § 42-18151(A)(4) — 1 case
Nat'l Tax v. Rivers (Ariz. Ct. App. 2019). “Rather, a real property tax lien may be redeemed “at any time before judgment is entered,” A.”
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