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 Idaho, a property tax lien represents a legal claim against a property by a governmental entity due to 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 has priority over most other liens or encumbrances. If the taxes remain unpaid, the county can initiate a tax deed sale process, which may eventually lead to the sale of the property at a public auction to satisfy the tax debt. The process is governed by Idaho statutes, specifically Title 63, which outlines the procedures for tax collection, including the issuance of tax liens and the tax deed sale process. The foreclosure process for tax liens in Idaho involves a court proceeding where the validity of the lien and the payment of the debt are determined. If the property is sold at auction, the proceeds are used to pay the taxes owed, with any surplus funds typically returned to the original homeowner. Federal tax liens for unpaid income taxes can also be placed on property in Idaho, and these liens are governed by federal law, which allows the Internal Revenue Service (IRS) to place a lien on all of a taxpayer's property, including real estate, for unpaid federal taxes.