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 Wyoming, a property tax lien represents a legal claim against a property by a governmental entity due to unpaid property taxes. When property taxes are not paid, the county in which the property is located may place a lien on the property. This lien ensures that the tax authority gets first right to the property over other creditors. If the taxes remain unpaid, the county can initiate a foreclosure process to enforce the lien, which may result in the sale of the property at a tax sale to satisfy the debt. The process for tax liens and foreclosures is governed by Wyoming state statutes, which outline the procedures for notification to the property owner, the period for redemption, and the conduct of tax sales. Federal tax liens for unpaid income taxes can also be placed on real property, and these are governed by federal law. The Internal Revenue Service (IRS) handles federal tax liens and may also force the sale of a property to collect unpaid taxes. Both state and federal tax liens are serious matters, and property owners facing such liens should consider consulting with an attorney to explore their options.