The Santa Cruz County Treasurer is the fiscal custodian of the county. The duties of the Treasurer's Office include receipt, management and distribution of public funds, cash flow projections, disbursements of cash, warrants and oversees county bank accounts.

2023 Tax Statements will be mailed mid-September. Keep an eye out for your statement in the mail.

For your convenience, payments can be made online with any of the payment methods below. Just click into the image and you will be directed to the payment portal. 

Our debit/credit card vendor, Point&Pay charges a processing fee of $3.95 for debit card payments & 2.5% fee for credit card payments over $100.00. Credit Card payments less than $100.00 will be charged a processing fee of $2.00. Electronic check processing fee will be $2.50. Same fees apply when paying by phone or in person. 

The Santa Cruz County Treasurer's Office does not receive any portion of this processing fee. By law, the Santa Cruz County Treasurer is not permitted to charge any fee for processing tax payments. In addition, the Treasurer is not allowed to deduct banking fees from the property tax (levy) collected, which would result in apportioning a lesser amount to the taxing jurisdictions to fund their operations.

**Please allow 3-4 business days for your payment to post to the Treasurer's database**

Payment Methods

Due Dates Pursuant to ARS 42-18052:

Property Taxes are due in two installments if greater than $100.00

The first installment is due and payable October 1st and becomes delinquent if postmarked or received after 5:00pm November 1st.

The Second installment is due and payable March 1st and becomes delinquent if postmarked or received after 5:00pm May 1st.

Taxes of $100 or less are due in the first installment.

If the total tax due for the tax year (the amount of both installments) is received or postmarked before 5:00pm on December 31st, any interest on the first installment is waived. 

  1. Tax Lien Sale
  2. Investor
  3. Fees
  4. Redemptions

(Click on the tabs to the left for further information)

Tax Lien Sale

The Tax Lien Sale is held annually in February. The public sale of delinquent real property taxes, held pursuant to Arizona Revised Statutes, Title 42, Chapter 18 Article 3, Section 42-18126, and the law of the land. 

The sale involves the offer/purchase of delinquent taxes for tax years 2022 and prior. To be delinquent, taxes must be delinquent for two or more years. (ARS 42-18104) for Example:

2022 tax liens will be offered for sale in February 2024             2021 tax liens were offered for sale in February 2023                 2020 tax liens were offered for sale in February 2022

You are NOT purchasing property. Instead, as an investor in Santa Cruz County, you are purchasing a tax lien (Certificate of Purchase) in the amount of all taxes due, interest charges and related fees. A certificate of purchase or CP is defined as a lien document signifying payment of delinquent secured property taxes by an "investor". The lien against the property is sold in an open competitive bidding process based on the lowest interest rate to be received by the investor. Bids are accepted in 1% decrements. Zero percent (0%) bids are acceptable.  

By state statutes, a formal list of all delinquent parcels is advertised in the issue(s) of a paper of general circulation at least two weeks prior to the sale. The properties subject to the 2024 tax lien sale of delinquent 2022 and prior years will be published in the Nogales International. You may obtain a copy of the published list in our main lobby or request a hard copy for a fee of $50.00.

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