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 Oklahoma, a property tax lien represents a legal claim against a property by a governmental entity due to 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 ensures that the tax authority gets first right to the proceeds from a sale of the property before other creditors. If the taxes remain unpaid, the county may eventually initiate a tax sale or auction of the property to recover the owed taxes. The process for enforcing a property tax lien may involve court proceedings to confirm the validity of the lien and to authorize the sale of the property to satisfy the tax debt. Federal tax liens for unpaid income taxes can also be placed on real property, and these liens take priority over most other liens, including those for state and local taxes. The Internal Revenue Service (IRS) can enforce a federal tax lien by seizing and selling the property. It's important for property owners to address tax liens promptly to avoid potential foreclosure and sale of their property.