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 Missouri, a property tax lien is a legal claim against a property for unpaid property taxes. When property taxes are not paid, the local government (usually the county) 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. If the taxes remain unpaid, the taxing authority can eventually enforce the lien through a tax sale, where the property is sold to satisfy the debt. The process for tax sales and foreclosure due to unpaid taxes is governed by Missouri state statutes, which outline the notice requirements, redemption periods, and procedures for conducting the sale. The federal government can also place a lien on property for unpaid federal taxes, such as income taxes, and this process is governed by federal law. In cases where a property is subject to foreclosure for tax liens, the matter is typically litigated in court to ensure the validity of the lien and to determine the satisfaction of the debt.