Hi! Bud, Your property taxes have three years to be paid before a tax lien sale can occur in the state of Arizona. But if there is a mortgage on the property, the mortgage company will not allow property taxes to become arrears because they will not be left in first position of receiving the property before the tax sale. Some investors use late property taxes as a way to earn up to 16% on their investment. They will pay off the property taxes owed and earn 16% interest waiting for the owner to pay them through the assessor. The person that has paid all the tax arrearages can become the owner of the property for the back taxes owed.