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 West Virginia, a property tax lien is a legal claim against a property for unpaid property taxes. When property taxes are delinquent, the county in which the property is located may place a lien on the property. This lien ensures that the tax authority gets first claim over other creditors in regards to the property. If the taxes remain unpaid, the county can initiate a tax lien sale, where the lien is sold to an investor. The investor can then collect the unpaid taxes plus interest from the homeowner, or eventually foreclose on the property if the debt remains unpaid. The process for enforcing tax liens, including foreclosure, is governed by state statutes, and the specific procedures can vary by county. The foreclosure process involves litigation in court, where the validity of the lien and the satisfaction of the debt are determined. Additionally, for federal income taxes, the Internal Revenue Service (IRS) can place a federal tax lien against all assets of a taxpayer, including real property, if federal taxes are not paid.