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 Wisconsin, a property tax lien represents a legal claim against a property for unpaid property taxes. When property taxes are delinquent, the local government (usually the county) has the authority to place a lien on the property. This lien ensures that the tax authority has a legal claim to the property equivalent to the amount of unpaid taxes plus any interest and penalties. If the taxes remain unpaid, the taxing authority can initiate foreclosure proceedings to enforce the lien. During foreclosure, the property can be sold to satisfy the tax debt. The process is governed by state statutes, which outline the specific procedures and timelines for notification to the property owner, publication of the impending sale, and the conduct of the sale itself. Additionally, the federal government can place a lien on property for unpaid federal taxes, such as income taxes, and this lien takes priority over other liens, including those for state and local taxes.