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 Tennessee, a property tax lien represents a legal claim against a property by a governmental entity due to unpaid property taxes. When property taxes are delinquent, the local county government typically has the authority to place a lien on the property. This lien has priority over most other liens or claims on the property. If the taxes remain unpaid, the county may initiate a tax sale, which is a public auction of the property to recover the unpaid taxes. The process for enforcing tax liens and conducting tax sales is governed by Tennessee state statutes, specifically Title 67, Taxation and Revenue, of the Tennessee Code. The foreclosure process for tax liens in Tennessee involves a court proceeding where the validity of the lien and the amount due are confirmed, after which the property can be sold to satisfy the lien. It's important to note that federal tax liens, arising from unpaid federal income taxes, are governed by federal law and can also result in the forced sale of property to satisfy the tax debt.