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 Hawaii, a property tax lien represents a legal claim against a property by the government for unpaid property taxes. When property taxes are delinquent, the county in which the property is located may place a lien on the property. This lien ensures that the tax authority gets first claim over other creditors in regards to the property's value. If the taxes remain unpaid, the lien may lead to a tax sale, where the property is sold at public auction to recover the unpaid taxes. The process for enforcing property tax liens in Hawaii involves notifying the property owner of the delinquency, offering an opportunity to pay the outstanding taxes, and, if necessary, proceeding with foreclosure. The specific procedures and timelines for these actions are governed by Hawaii Revised Statutes. It's important for property owners to address tax liens promptly to avoid potential foreclosure and sale of their property.