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 Nebraska, a property tax lien is a legal claim against a property for unpaid property taxes. The county in which the property is located is typically responsible for collecting property taxes and may place a lien on a property if the owner fails to pay the taxes due. Once a lien is placed, the county can eventually force the sale of the property through a tax lien sale to recover the unpaid taxes. This process is governed by Nebraska state statutes, specifically Chapter 77, which outlines the procedures for tax collection, delinquency, and the sale of tax liens. If the property taxes remain unpaid, the county may initiate foreclosure proceedings, which involve a court process to determine the validity of the lien and the satisfaction of the debt. The property may then be sold at a public auction, and the proceeds are used to pay the tax debt. Federal tax liens for unpaid income taxes can also be placed on real property in Nebraska, and these liens take priority over most other liens, including those for state and local taxes.