Assigned to FIN FOR COMMITTEE
ARIZONA STATE SENATE
Fifty-Seventh Legislature, First Regular Session
FACT SHEET FOR S.B. 1070
tax deed land sales; procedures
Purpose
Modifies the procedures for a county board of supervisors (county BOS) to sell tax deeded
real property that is held by the state.
Background
After advertising a tax deeded real property that is held by the state for sale, a county BOS
may sell the tax deeded real property to the highest bidder for cash, with exceptions. One exception
allows the county BOS to sell tax deeded real property held by the state to the owner of contiguous
real property that is used for residential purposes, if the following conditions apply: 1) both the
property offered for sale and the contiguous property were at one time under common ownership,
or the property offered for sale is part of a common area maintained by a homeowners' association
as determined by the county assessor; and 2) the property offered for sale cannot be separately
used for residential purposes pursuant to applicable building codes and ordinances due to its size,
configuration or recorded common area restrictions. If there is more than one contiguous parcel
that meets the outlined requirements, the exception no longer applies (A.R.S. ยงยง 42-18302 and
42-18303).
There is no anticipated fiscal impact to the state General Fund associated with this
legislation.
Provisions
1. Allows a county BOS to sell tax-deeded real property that is held by the state to a contiguous
agricultural or commercial property owner.
2. Stipulates that, if there is more than one contiguous property owner offering to purchase a
contiguous agricultural, commercial or residential property, the county BOS must accept the
offer that demonstrates that the owner's property was most recently under common ownership
with the sale property.
3. Adds, as a condition for a commercial, agricultural or residential property sale to a contiguous
owner, a requirement for the contiguous owner to agree to request the county assessor to jointly
assess the properties for property tax purposes.
4. Allows a county BOS to establish procedures for accepting monetary offers for sales of
contiguous tax-deeded property. FACT SHEET
S.B. 1070
Page 2
5. Allows a county BOS to establish procedures for accepting monetary offers and sell tax-deeded
real property that is held by the state over the counter, if the property is not eligible for an
exception sale or was already offered for sale and not sold at public auction.
6. Allows a county BOS to sell tax deeded real property held by the state directly to a
homeowners' association if the property is part of a common area maintained by the association
as determined by the county assessor.
7. Stipulates that, if an offer by a homeowners' association is pending at the time of a scheduled
public auction, the county BOS must remove the property from the auction.
8. Makes technical and conforming changes.
9. Becomes effective on the general effective date.
Prepared by Senate Research
January 23, 2025
MG/ci