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 Mississippi, a property tax lien represents a legal claim against a property for unpaid property taxes. When property taxes are delinquent, the county tax collector is authorized to sell the property at a tax sale to satisfy the tax debt. The process begins with the tax collector publishing a notice of the tax sale in a local newspaper. Potential buyers can purchase the tax lien, and if the property owner fails to redeem the property by paying the owed taxes plus interest and fees within two years, the lienholder may petition the court for a tax deed to the property. This could eventually lead to the foreclosure of the property if the debt remains unpaid. For federal income tax liens, the Internal Revenue Service (IRS) can place a lien on all of a taxpayer's property, including real estate, for unpaid federal taxes. The lien arises automatically when the IRS assesses the tax debt, sends a bill that explains how much is owed, and the taxpayer neglects or refuses to fully pay the debt in time. The IRS may then proceed to enforce the lien by seizing and selling the property to cover the unpaid taxes. Both state and federal tax liens are subject to legal processes and must be properly recorded and notified to the affected parties. It's important for property owners to address tax liens promptly to avoid potential foreclosure and sale of their property.