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 Kentucky, a property tax lien represents a legal claim against a property for unpaid property taxes. When property taxes are delinquent, the state or local taxing authority may place a lien on the property. This lien ensures that the tax authority has a legal right to collect the amount owed, plus any interest and penalties. If the taxes remain unpaid, the taxing authority can enforce the lien by selling the property at a tax lien sale. The process for enforcing property tax liens in Kentucky involves notifying the property owner of the delinquent taxes and the impending tax sale. If the property is sold at the tax sale, the purchaser receives a certificate of delinquency and may eventually apply for a tax deed to the property after a certain redemption period, during which the original owner can still pay the taxes and retain ownership. The foreclosure process for property tax liens in Kentucky is judicial, meaning that the validity of the lien and the process of selling the property to satisfy the lien must be approved by a court.