Arizona Real Estate License Practice Exam

In Arizona, a property tax lien is attached to real property when the taxes become delinquent. Property taxes in Arizona are typically due and payable on October 1st of each year, with the first half becoming delinquent on November 1st and the second half on May 1st of the following year. However, the key date for when a lien is officially recorded is important to note.

Since property taxes are considered delinquent starting on November 1st for the first half, the process of attaching a lien is generally formalized thereafter. While the lien itself is associated with the property tax due dates, the first Monday in January represents a practical marker when property owners receive notices or begin noticing the implications of unpaid taxes.

This context clarifies that the correct answer aligns with when the property tax becomes delinquent and the administrative process begins, indicating that the lien is attached closely following the calendar year turnover and the existing tax regulations. Other dates do not correspond with the formal process for attaching a lien on delinquent property taxes, making the first Monday in January the accurate choice in this situation.