property
tax lien
A tax lien is a claim against property placed by a government for unpaid taxes. A real property tax lien is a specific lien on the parcel, and in most places it takes priority over other liens, including earlier recorded mortgages. Federal and state income tax liens are general liens that can attach to all of the taxpayer's property. Unpaid tax liens can lead to a tax sale.
- Exam tip
- Know that property tax liens and special assessments usually jump ahead of other liens regardless of recording date. Income tax liens are general, not specific.
- Example
- An owner fails to pay $4,500 in property taxes. The county places a lien that must be paid before the lender's mortgage when the home is sold.
Related terms & state variants
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Last verified: 2026-10-23