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 North Dakota, a property tax lien represents a legal claim against a property by a governmental entity due to the owner's unpaid property taxes. When property taxes are not paid, the county in which the property is located can place a lien on the property. This lien has priority over most other liens or encumbrances. If the taxes remain unpaid, the county can initiate a foreclosure process to enforce the lien, which may ultimately lead to the sale of the property at a public auction to satisfy the debt. The process for enforcing property tax liens, including notification requirements, redemption periods, and the conduct of tax lien sales, is governed by North Dakota state statutes. Additionally, for federal tax liens resulting from unpaid federal income taxes, the Internal Revenue Service (IRS) can place a lien on all of a taxpayer's property, including real estate located in North Dakota. The federal tax lien process is governed by federal law, and the IRS may also resort to selling the property to recover unpaid taxes after due process is followed.