Arizona

applies when — Applies to any real property parcel with delinquent county ad valorem property taxes remaining unpaid after statutory delinquency deadlines (November 1 and May 1).

The county treasurer sells a tax lien certificate via public auction to the investor bidding the lowest annual rate of interest (ranging from 16% down to 0% per annum under A.R.S. § 42-18114). The tax lien constitutes a first and prior lien on the parcel, senior to all mortgages and deeds of trust. The property owner retains a statutory 3-year right of redemption running from the date of the auction sale. To redeem, the parcel owner must pay all delinquent principal taxes, accrued interest at the auction-determined rate, and statutory administrative fees. If unredeemed after 3 years, the certificate holder may institute a superior court judicial action to foreclose the right of redemption and receive a fee simple Treasurer's Deed.

A.R.S. §§ 42-18101 through 42-18208.

Requires state and local governments to provide just compensation to parcel owners if the enactment or enforcement of any land-use law or zoning regulation reduces the existing fair market value of the parcel. Conversely, imposes strict municipal requirements for development agreements, waivers, and rezonings: local governments commonly condition discretionary rezoning, variances, or parcel permits upon the property owner executing a statutory 'Prop 207 Waiver', which waives parcel-level diminished value claims against future local zoning enforcements.

A.R.S. §§ 12-1131 through 12-1138, codified via voter approval of Proposition 207 in 2006.

applies when — Applies to parcels situated within Active Management Areas (AMAs) designated by the Arizona Department of Water Resources (ADWR) — Phoenix, Pinal, Tucson, Prescott, and Santa Cruz AMAs.

Prohibits recorded subdivision platting, issuance of residential public reports, and initial construction permitting unless the developer or municipal provider demonstrates a 100-Year Certificate of Assured Water Supply (CAWS) or a Designated Assured Water Supply (DAWS). If physical groundwater supplies are uncommitted or over-allocated, parcels cannot obtain residential subdivision approvals unless enrolled in the Central Arizona Groundwater Replenishment District (CAGRD) to pay annual replenishment taxes and assessments per acre-foot of pumped groundwater, significantly impacting development capacity and parcel carry costs.

Arizona Groundwater Management Act of 1980; A.R.S. §§ 45-401 through 45-704; ADWR Assured and Adequate Water Supply Rules (A.A.C. R12-15-701 et seq.).

applies when — Applies to parcels subject to recorded covenants, conditions, and restrictions (CC&Rs) administered by a planned community association under the Arizona Planned Communities Act.

The association holds an automatic statutory lien against the parcel from the date an assessment becomes due (A.R.S. § 33-1807). Delinquent regular assessments may be foreclosed non-judicially or judicially if the balance is at least $1,200 or 12 months delinquent. Late charges are statutorily capped at the greater of $15.00 or 10% of the unpaid assessment installment (A.R.S. § 33-1803). State law overrides conflicting CC&Rs to preserve specific homeowner parcel rights: associations cannot prohibit solar energy devices (A.R.S. § 33-1816), deployment of the American flag or first responder flags (A.R.S. § 33-1808), political signage within specified pre-election windows, or parking of public safety emergency vehicles on driveways.

Arizona Planned Communities Act, A.R.S. §§ 33-1801 et seq.; condominium parcels parallel these protections under the Arizona Condominium Act, A.R.S. §§ 33-1201 et seq.

applies when — Applies to parcels situated within the territory in the vicinity of a military airport or ancillary military facility as delineated by official Arizona Department of Transportation (ADOT) boundary maps.

Mandates explicit statutory notice on parcel sales regarding high-noise levels (sound decibel contours exceeding 65 Ldn) and accident potential zones (clear zones and APZ I/II). In addition to seller disclosure mandates, statutory land-use compatibility controls restrict local zoning from permitting high-density residential developments or noise-sensitive construction that would interfere with military flight paths, and recorded covenants may require enhanced acoustic insulation standards.

A.R.S. §§ 28-8481 through 28-8486, originally established under Laws 2001, Ch. 343.

applies when — Applies to parcels situated within mapped earth fissure study areas designated by the Arizona Geological Survey (AZGS), primarily within alluvial basins experiencing groundwater subsidence.

State law mandates that the Arizona State Land Department and Arizona Department of Real Estate (ADRE) maintain maps of earth fissures and disclose their proximity. Sellers must disclose known fissures intersecting or adjacent to the parcel. Fissures severely constrain structural engineering, destabilize residential foundations, create drainage capture hazards, and complicate title insurability and private septic permitting under county flood and drainage regulations.

A.R.S. § 27-152.01 (AZGS mapping duties) and A.R.S. § 32-2117 (public dissemination of maps by ADRE).

applies when — Applies to residential parcels situated in unincorporated county territory that are not part of an approved platted subdivision of five or more parcels.

Requires a seller of 5 or fewer parcels of unsubdivided land to execute, record, and provide a statutory 'Affidavit of Disclosure' to the purchaser at least 7 days before closing. The affidavit legally discloses parcel-binding facts: legal and physical access, public road maintenance responsibilities, availability of public sewer versus septic/on-site wastewater treatment facilities, legal water availability or haul-water conditions, presence of FEMA Special Flood Hazard Areas, fissures, and surrounding utility or agricultural easements. The buyer retains a non-waivable statutory right to rescind the purchase within 5 days of receipt.

A.R.S. § 33-422, enacted to protect rural/peri-urban parcel buyers from infrastructure deficits and access isolation.

Mandates that transferors disclose all known, material, latent defects and conditions affecting parcel value, habitability, or desirability that are not readily observable to a prudent buyer. Enforced through the state-standard Residential Seller's Property Disclosure Statement (SPDS) framework under Arizona real estate common law (Hill v. Jones), complemented by A.R.S. § 32-2156 which limits stigmatized-property liability (e.g., non-disclosure of deaths, felonies, or HIV/AIDS status cannot give rise to civil actions). Failure to disclose material latent conditions creates direct causes of action for fraudulent concealment, negligent misrepresentation, or contractual rescission.

Established in Hill v. Jones, 151 Ariz. 81, 725 P.2d 1115 (App. 1986); integrated with statutory broker and principal disclosure constraints under A.R.S. Title 32, Chapter 20.

applies when — Parcels of two and one-half acres or less utilized and intended as a single one-family or single two-family dwelling securing a purchase-money or qualifying deed of trust/mortgage.

Bars lenders from seeking or obtaining a post-foreclosure deficiency judgment against the trustor/mortgagor if the proceeds of the trustee's sale or judicial foreclosure are insufficient to satisfy the outstanding mortgage debt balance. The security interest is limited exclusively to the real property itself, extinguishing personal borrower liability for outstanding note balances post-sale.

A.R.S. § 33-814(G) for non-judicial trustee's sales and A.R.S. § 33-729(A) for judicial purchase-money foreclosures.

applies when — Applies to any residential parcel encumbered by a recorded Deed of Trust containing a power-of-sale clause upon uncured borrower default.

Authorizes non-judicial foreclosure via Trustee's Sale without judicial supervision. The trustee must record a Notice of Trustee's Sale in the county recorder's office and serve the trustor by certified mail within 30 days. The sale cannot occur until at least 91 calendar days after the recording date. The trustor holds a statutory right of reinstatement by paying delinquent principal, interest, late charges, and allowable trustee costs up to 5:00 PM MST on the last business day prior to sale. Non-judicial sales extinguish all post-sale statutory redemption rights (there is zero post-sale redemption period).

A.R.S. §§ 33-801 through 33-821; governs power-of-sale mechanics statewide in lieu of judicial foreclosure under A.R.S. §§ 12-1561 et seq.

applies when — Applies to an individual or married couple residing in Arizona who holds ownership and occupies a dwelling or mobile home as a primary residence.

Exempts up to $400,000 of equity in an owner-occupied primary dwelling from attachment, execution, and forced sale arising from unsecured civil judgment liens. The exemption attaches automatically by operation of law without requiring a recorded declaration. Per A.R.S. § 33-964(B), recorded money judgments create a subordinate statutory lien on the homestead parcel, but execution is barred unless parcel equity exceeds $400,000 above senior consensual liens (mortgages/deeds of trust). Does not shield against ad valorem property taxes, mechanics liens, or consensual purchase/refinance deeds of trust.

A.R.S. §§ 33-1101 et seq., amended by Laws 2021, Ch. 368 (HB 2617), raising the exemption limit from $150,000 to $400,000 effective January 1, 2022.

Imposes primary and secondary ad valorem taxes based on Limited Property Value (LPV). Formula: Net Assessed Value (NAV) = LPV × Assessment Ratio (10.0% for Class 3 owner-occupied under A.R.S. § 42-12003 and Class 4 residential rental under A.R.S. § 42-12004). Annual tax liability = (NAV / 100) × Aggregate Local Tax Rate. LPV annual statutory growth is capped at 5% over the previous year's LPV or Full Cash Value (FCV), whichever is lower (Rule A, A.R.S. § 42-13301 / Prop 117). Qualified Class 3 parcels receive the Additional State Aid for Education tax credit (rebatable primary school tax reduction up to statutory caps per A.R.S. § 15-972).

A.R.S. Title 42, Chapters 11–17; assessment ratio unified at 10% pursuant to Ariz. Sess. Laws; Proposition 117 effective tax year 2015 established LPV as universal base for both primary and secondary levies.

≈ $37,250/yr on a $372,498 median

applies when — The parcel contains covered multifamily residential dwellings designed and constructed for first occupancy after March 13, 1991 (defined as all dwelling units in buildings with 4 or more units with an elevator, or ground floor dwelling units in buildings with 4 or more units without an elevator).

Imposes mandatory physical structural criteria on the parcel improvements: (1) accessible building entrance on an accessible route, (2) accessible public and common use areas, (3) usable doors for wheelchairs, (4) accessible routes into and through each dwelling unit, (5) light switches, electrical outlets, and environmental controls in accessible locations, (6) reinforced bathroom walls for grab bar installation, and (7) usable kitchens and bathrooms permitting wheelchair maneuvering. Non-conforming improvements require mandatory structural retrofits and subject developers/owners to federal civil actions.

Fair Housing Amendments Act of 1988 (42 U.S.C. 3604(f)(3)(C)); HUD regulations at 24 CFR 100.205.

applies when — The parcel secures a residential mortgage originated before the property owner entered active military service, where the debt is enforced during or within one year after active military service.

Restricts lender foreclosure rights by nullifying any non-judicial foreclosure, sale, or seizure of the residential parcel without a court order or valid written waiver executed by the servicemember during or after active duty. Courts are empowered to stay foreclosure proceedings or adjust loan payments. Foreclosing without a court order constitutes a federal criminal misdemeanor and exposes the lender to civil damages.

50 U.S.C. 3953; codified originally as the Soldiers' and Sailors' Civil Relief Act of 1940, modernized under the Servicemembers Civil Relief Act of 2003 (Pub. L. 108-189).

applies when — The residential parcel is owned by a person or entity that has neglected or refused to pay any assessed federal tax liability (income, gift, estate, or payroll tax) after formal demand.

Under IRC § 6321, a statutory lien arises automatically as of the date of assessment and attaches to all real property owned or acquired by the taxpayer. Upon the IRS filing a Notice of Federal Tax Lien (NFTL) in local county land records under IRC § 6323, it perfects priority against subsequent purchasers, mortgagees, and judgment lien creditors. Rate and computation: The lien secures 100% of the underlying unpaid tax assessment, plus compounding interest under IRC § 6621 (the federal short-term rate plus 3 percentage points) and statutory late-payment penalties under IRC § 6651 (0.5% per month, up to a maximum cap of 25%). No parcel-level homestead exemption exists under federal law against an IRC § 7403 judicial foreclosure or tax collection lien.

Internal Revenue Code (IRC) §§ 6321, 6322, 6323.

applies when — The parcel is improved with target residential housing built before 1978 undergoing renovation, repair, or painting activities for compensation that disturb more than 6 sq. ft. of interior painted surface or 20 sq. ft. of exterior painted surface.

Legally prohibits uncertified contractors from performing qualifying physical alterations on the home. Contractors must be EPA-certified and adhere to specific lead-safe containment, containment plastic barriers, HEPA vacuuming, and cleaning verification protocols. Imposes strict recordkeeping burdens and exposes property alterations to federal administrative stop-work orders and civil fines for uncontained lead dust contamination.

Promulgated under TSCA § 402(c)(3) (15 U.S.C. 2682); codified at 40 CFR Part 745, Subpart E; fully effective April 22, 2010.

applies when — The parcel contains wetlands, streams, or waterways that meet the definition of 'Waters of the United States' (WOTUS) as delineated under the Clean Water Act.

Prohibits the discharge of dredged or fill material into jurisdictional wetlands or waters without a permit issued by the U.S. Army Corps of Engineers (USACE). Restricts residential site grading, driveway installation, structural foundation expansion, or shoreline bulkheading; unauthorized fill mandates compulsory site restoration and subjects parcel owners to civil penalties exceeding $50,000 per day under 33 U.S.C. 1319.

Federal Water Pollution Control Act (Clean Water Act), 33 U.S.C. 1344; current delineation criteria governed in accordance with Sackett v. EPA (2023) and conforming federal rulemaking (40 CFR Part 120 / 33 CFR Part 328).

applies when — The residential parcel is listed in or eligible for listing in the National Register of Historic Places, or lies within an eligible historic district, and involves an action subject to federal agency funding, permitting, licensing, or mortgage assistance (e.g., HUD/FHA, VA, USDA, or USACE permits).

Federal agencies must assess adverse effects on historic resources prior to approving loans, grants, or permits. Parcel alterations, demolitions, or rehabilitation programs that receive federal assistance are subjected to binding Section 106 consultation with the State Historic Preservation Officer (SHPO) and must adhere to the Secretary of the Interior's Standards for the Treatment of Historic Properties, restricting unapproved structural modifications or exterior elevation changes.

National Historic Preservation Act of 1966 (54 U.S.C. 306108, formerly 16 U.S.C. 470f); regulations codified at 36 CFR Part 800.

applies when — The parcel is being purchased or refinanced using FHA-insured Title II financing under the National Housing Act.

Restricts financing eligibility based on parcel and structural criteria: (1) County Loan Limits cap the maximum insurable mortgage balance per parcel based on local median housing costs (ranging from a federal statutory floor of 65% of the national conforming limit up to a statutory ceiling of 150%). (2) Imposes mandatory HUD Minimum Property Standards (MPS; HUD Handbook 4000.1 / 24 CFR Part 200) requiring mandatory appraisal repair escrows or seller cures for deficiencies regarding structural soundness, safety, soil stability, drainage, well/septic separation buffers, and lead paint encapsulation before loan endorsement.

National Housing Act of 1934, as amended (12 U.S.C. 1709); annual loan limit updates promulgated under the Housing and Economic Recovery Act of 2008 (HERA).

applies when — The parcel constitutes a U.S. Real Property Interest (USRPI) transferred or disposed of by a 'foreign person' (non-resident alien individual, foreign corporation, foreign partnership, or foreign trust/estate).

Imposes an absolute statutory obligation on the transferee/buyer to withhold gross tax from the total amount realized (purchase price) upon disposition and remit it to the IRS within 20 days using Forms 8288 and 8288-A. Rate structure and formula: Base statutory withholding rate is 15% of the gross sales price. Residential personal residence exemption computation: (1) If the gross sales price does not exceed $300,000 AND the buyer (or family member) intends to use the parcel as a personal residence for at least 50% of days used during each of the first two 12-month periods, the withholding rate is 0%. (2) If the gross sales price exceeds $300,000 but does not exceed $1,000,000 and meets the same personal residence test, the withholding rate is reduced to 10% of the gross sales price. (3) For all sales exceeding $1,000,000, or where the buyer does not satisfy the personal residence requir

Internal Revenue Code (IRC) § 1445; enacted via the Foreign Investment in Real Property Tax Act of 1980, with standard rate increased from 10% to 15% pursuant to the PATH Act of 2015.

applies when — The parcel is improved with 'target housing,' defined as any residential dwelling constructed prior to 1978, except housing for the elderly or persons with disabilities (unless a child under age 6 resides or is expected to reside there) or 0-bedroom dwellings.

Before a purchaser or lessee becomes obligated under any contract to buy or lease, the seller or landlord must: (1) provide an EPA-approved lead hazard information pamphlet ('Protect Your Family From Lead In Your Home'), (2) disclose any known lead-based paint or hazards and provide all available records/evaluations, (3) attach a federal Lead Warning Statement and disclosure certification to the contract, and (4) afford buyers a mandatory 10-day mutual inspection period (waivable in writing) to conduct a risk assessment. Failure to comply exposes violators to civil liability, statutory treble damages, and administrative penalties up to statutory maximums per violation.

Enacted under Title X of the Housing and Community Development Act of 1992 (42 U.S.C. 4852d), implemented jointly by EPA and HUD at 40 CFR Part 745 / 24 CFR Part 35.

applies when — The parcel contains an insurable improved structure or manufactured home located within a FEMA-designated Special Flood Hazard Area (SFHA; 100-year floodplain / 1% annual chance of flood, Zones A or V) in a participating NFIP community, securing a loan made, increased, extended, or renewed by a federally regulated lender or federal agency lender.

Mandates the continuous purchase and maintenance of flood insurance coverage for the term of the mortgage in an amount at least equal to the lesser of: (1) the outstanding principal balance of the loan, (2) the maximum insurable value under the NFIP ($250,000 for residential 1–4 family structures), or (3) the maximum insurable replacement cost value of the structure. If the borrower fails to maintain coverage, the lender must force-place flood insurance at the borrower's expense.

Enacted under the Flood Disaster Protection Act of 1973 (42 U.S.C. 4012a), significantly strengthened by the National Flood Insurance Reform Act of 1994 and the Biggert-Waters Flood Insurance Reform Act of 2012.