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 Massachusetts, a property tax lien is a legal claim against a property for unpaid property taxes. When property taxes are delinquent, the local city or town has the authority to place a lien on the property. This lien ensures that the tax authority has a legal claim to the property equivalent to the amount of unpaid taxes plus any interest and penalties. The municipality may then initiate a tax title process, which can eventually lead to the foreclosure of the property if the taxes remain unpaid. The process is governed by Massachusetts General Laws Chapter 60, which outlines the procedures for tax collection, including the issuance of tax liens and the foreclosure process. The law requires the tax collector to send notice to the property owner and provides a right to redeem the property by paying the outstanding taxes plus interest and costs before the foreclosure is finalized. If the property owner fails to pay the taxes, the municipality may petition the Land Court to foreclose the right of redemption and sell the property at public auction to satisfy the tax debt.