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 Rhode Island, a property tax lien is a legal claim against a property for unpaid taxes owed to the government, whether they are federal, state, or local taxes. When a property owner fails to pay their taxes, the taxing authority may place a lien on the property. This lien ensures that the tax debt is paid before the property can be sold or refinanced. If the taxes remain unpaid, the taxing authority may initiate a foreclosure process to recover the owed taxes. During this process, the property may be sold at a tax sale, and the proceeds are used to pay off the tax debt. The foreclosure process and the enforcement of tax liens are governed by state statutes, and in Rhode Island, the specific procedures and requirements are detailed in Title 44 of the Rhode Island General Laws. It is important for property owners to address tax liens promptly to avoid potential foreclosure and additional penalties.