AZ SB1102

Allows persons in counties with a population of 3.5 million to redeem real property tax liens by making charitable gifts on behalf of the property owner.

Permits persons owning less than whole interest in real property to redeem tax liens by paying only their proportional share of the total amount due.

Enables county treasurers and county assessors to jointly abate de minimis personal property tax amounts that are 6 or more years past due, with the de minimis threshold set by agreement between the treasurer, assessor, and county board of supervisors.

Clarifies existing redemption procedures and abatement circumstances for property tax liens, including provisions for liens not advertised within 5 years of delinquency unless prevented by court order.