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 Maryland, a property tax lien is a legal claim against a property for unpaid property taxes. When property taxes are delinquent, the local government (typically the county) has the authority to place a lien on the property. This lien ensures that the tax debt is paid before the property can be sold or refinanced. If the taxes remain unpaid, the local government may initiate a tax sale process, where the lien is sold to an investor at auction. The investor can then collect the unpaid taxes plus interest from the homeowner, or eventually foreclose on the property if the debt remains unpaid. The process for enforcing tax liens and conducting tax sales is governed by Maryland state law, specifically the Tax-Property Article of the Maryland Annotated Code. The foreclosure process for tax liens in Maryland involves a judicial proceeding where the validity and satisfaction of the lien are determined by the court. It's important for property owners to address tax liens promptly to avoid additional penalties and the potential loss of their property.