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 South Dakota, a property tax lien represents a legal claim against a property for unpaid property taxes. When property taxes are delinquent, the county treasurer may issue a tax certificate, which serves as a lien on the property. This lien has priority over other claims and must be satisfied before the property can be transferred. If the taxes remain unpaid, the county can eventually initiate a tax deed sale, where the property is sold at public auction to recover the unpaid taxes. The process for enforcing property tax liens, including notification requirements and redemption periods, is governed by state statutes. Additionally, the federal government can place a lien on property for unpaid federal taxes, such as income taxes, which also may lead to a sale of the property to satisfy the debt. The foreclosure process for tax liens in South Dakota involves court proceedings to ensure the lien's validity and to determine the payment for the lien.