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 Kansas, a property tax lien is a legal claim against a property for unpaid property taxes. When property taxes are not paid, the county in which the property is located may place a lien on the property. This lien ensures that the tax authority is paid before the property can be sold or refinanced. If the taxes remain unpaid, the county may initiate a tax foreclosure process. During this process, the property may be sold at a public auction to satisfy the debt. The foreclosure process is conducted through the court system, where the validity of the lien and the amount due are confirmed. The proceeds from the sale are used to pay the taxes owed, with any surplus funds typically returned to the original homeowner. It's important to note that federal tax liens for unpaid income taxes can also be placed on real property, and these liens take priority over most other liens, including those for unpaid state or local taxes.