Treasurer’s Office

The County Treasurer’s Office collects taxes and disburses these funds to the appropriate taxing districts and maintains and invests the county’s financial resources.

What We Do

Tax Revenue Disbursement
The Treasurer’s Office sends out tax notices to each real and personal property owner in Apache County on an annual basis. As taxes are paid, the tax revenue is allocated to the taxing districts based on their respective mill levies.

Investing
As the custodian of county funds, the treasurer invests with the objectives of legality, safety, liquidity, and yield in mind. The treasurer applies the “prudent investor” rule to manage the county’s portfolio. This means that we make investments with judgment and care—not speculation. We base our investment decisions after carefully considering the probable safety of the county’s financial resources as well as the potential for income earnings. The treasurer maintains a diverse portfolio consisting of certificates of deposit (CDs), money market accounts, government securities, and other acceptable investments defined under Arizona law.

Public Trustee
The treasurer also serves as the public trustee. All deeds of trust given to secure indebtedness of any kind name the public trustee as trustee. In that role, the treasurer performs all functions and exercises all powers conferred upon by the deed, whenever requested by the beneficiary or the legal holder of the indebtedness secured thereby. This may include making sales and issuing certificates of purchase, certificates of redemption, or trustee’s deeds as may be required, and to release deeds of trust when requested by the beneficiary.

Annual Tax Payment Notice

All Apache County property owners are subject to property taxes. Pursuant to Arizona law, not receiving your tax statement does not excuse you from paying your taxes on time. For your convenience, you may look up your tax account online.

We mail tax statements whether or not your taxes are paid through escrow. It is your responsibility to ensure your taxes are paid.

First half payments:
Due October 1
Delinquent if not paid by November 1 at 5:00 p.m.

Second half payments:
Due March 1
Delinquent if not paid by May 1 at 5:00 p.m.

Delinquent accounts bear interest at 16% annually, prorated monthly.

If the full-year amount owed is less than $100, accounts not paid in full become delinquent as of December 31 at 5:00 p.m. If full-year taxes owed exceed $100, you may pay the full amount by December 31 with no penalty.

Tax Payment Methods

Mail:
We encourage payment via mail. Please make all checks payable to “Apache County Treasurer.”

If mailing your payment with a coupon, please remit payment to:

Apache County Treasurer
PO Box 4262
Houston, TX 77210

If mailing your payment without a coupon, please remit payment to:

Apache County Treasurer
PO Box 699
St. Johns, AZ 85936

Online:
To pay taxes online with a credit or debit card:

Property Tax Payment Portal

In Person:
To pay in person, please go to the treasurer’s office service counter during our office hours. We are located at 75 W. Cleveland, St. Johns, Arizona.

Tax Liens

In Arizona, if property taxes are not paid, the county treasurer may sell the delinquent lien at public auction. Apache County lists tax liens for sale online for an auction held each February. As an investor, you may either bid down on the interest rate on the lien or bid up a premium. People usually buy tax liens to obtain ownership of a property through foreclosing the lien or to obtain a high rate of interest on the amount invested.

What is a Certificate of Purchase?

The tax sale is a lien on the property—not a deed to the property. When you purchase the taxes, you are just paying the outstanding taxes on the property. As a lien holder you do not have any rights to the property; you should not contact the owner; you cannot go on the property or make any changes to the property. You are buying a certificate of purchase; that is strictly a lien on the property. When the owner makes payment to the treasury office, we will mail you the redemption amount, which is the taxes plus interest earned. As an investor (purchaser) you are responsible for contacting our office to make subsequent payments on the parcels you have a tax lien on. We will not notify or send you tax bills or statements concerning the parcels, as they do not belong to you.

What is the Foreclosure Process?

Should the owners not redeem, you must wait a minimum of three years from the first time the parcel goes to a tax lien sale before you can attempt a foreclosure through the superior court in Apache County. You are responsible for handling this procedure on your own or through an attorney. The Apache County Treasurer’s Office is not involved in this process.

Tax Lien Sales

Apache County holds its annual tax lien auction every February. The date is usually announced during the month of December. We hold our auction online at the Apache County Official Tax Lien Auction site.

Over-the-Counter Tax Lien Purchases
Following the auction (usually in mid-March), we post a listing of unsold, available parcels on this page. You may purchase these “leftover”parcels over the counter from mid-March through December 31 each year.

Tax Lien Purchasing Fees
There are fees associated with tax lien purchasing. If you wish to purchase a lien, you will need to contact our office for the exact amount on each parcel. You may purchase liens and pay fees in person or by mail.

Fee Schedule:

Payments and Paperwork
We accept payment in the form of cashier’s checks or money orders made payable to “Apache County Treasurer’s Office” or cash. We do not accept personal checks.

Please complete the Purchasers Information Form (AC-001) and the IRS Form W-9, and deliver these, together with your payment, to the treasurer’s office at the time of purchase.

Tax Lien Redemption

A tax lien can be redeemed any time from the date of sale (meaning the auction sale date, not the purchase date) but not after the delivery of a treasurer’s deed, to the purchaser or the purchaser’s heirs or assigns. The persons who may redeem a tax lien include the owner, owner’s agent, assignee or attorney, or a person who has a legal or equitable claim to the property. (Please refer to ARS 42-18151 for more details.)

Refund Requests

We will no longer issue refund checks for overpayments unless requested. To request an overpayment refund, please complete the request form and contact our office at 928-337-7629. Please allow 30 days after payment for refund processing.

Tax Abatements

On August 04, 2014, the Board of Supervisors approved the abatement of personal property taxes for all past due amounts from 1981 to 2010. Pursuant to ARS §42-18351, the cost of pursuing the statutory lien sale and collection procedures, or the sale of lands under Article 7 of this chapter, or the cost of the seizure and sale of personal property pursuant to section 42-18401, would equal or exceed the revenue that could be derived.

Contact Information

Office Hours:
6:30 a.m.–5:30 p.m.
Monday–Thursday, closed Friday

Apache County Treasurer
75 West Cleveland
PO Box 699
St. Johns, AZ 85936

P: 928-337-7629
F: 928-337-4686

Apache County Treasurer’s Staff

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