A property tax lien is a lien or claim for money due to a federal, state, or local government for unpaid and delinquent taxes. For example, the federal government may place a lien on a homeowner’s home or other real property for unpaid federal income taxes, and state and local governments (often counties) may place a lien on real property for unpaid income or property taxes.

The federal, state, or local government entity—also known as a taxing authority—may seek to recover payment for unpaid taxes by forcing the sale of the property on which the lien is placed in the foreclosure process—a process in which the validity of the lien and satisfaction (payment) for the lien is litigated or determined in court.

In Alabama, a property tax lien represents a legal claim against a property by a governmental entity due to the owner's unpaid property taxes. When property taxes are not paid, the state or local taxing authority, such as a county, can place a lien on the property. This lien ensures that the tax authority has a legal right to collect the amount owed, typically with priority over other creditors. If the taxes remain unpaid, the taxing authority may eventually enforce the lien by selling the property at a tax sale. The process for enforcing a property tax lien in Alabama involves notifying the property owner and providing an opportunity to pay the taxes owed. If the owner fails to pay, the property can be sold at a public auction. The purchaser at the tax sale receives a tax lien certificate and may eventually acquire a deed to the property if the original owner does not redeem the property by paying the owed taxes plus interest within a certain period, typically three years for residential property. It's important to note that the process and timelines can vary by jurisdiction within the state, and an attorney can provide specific guidance on the matter.