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 Arkansas, a property tax lien represents a legal claim against a property by a governmental entity due to the owner's failure to pay property taxes. When property taxes are not paid, the county in which the property is located can place a lien on the property. This lien has priority over most other liens or encumbrances. If the taxes remain unpaid, the county can eventually initiate a tax sale, where the property is sold at auction to satisfy the tax debt. The process for enforcing property tax liens, including notification, foreclosure, and sale of the property, is governed by state statutes. Arkansas Code Title 26, Chapter 35 outlines the procedures for the collection of delinquent taxes, including the sale of tax-delinquent properties. The federal government can also place a lien on property for unpaid federal taxes, such as income taxes, which is governed by federal law. The Internal Revenue Service (IRS) is responsible for federal tax liens, which can also lead to the seizure and sale of the property to recover unpaid taxes. The foreclosure process for tax liens in Arkansas involves litigation in court, where the validity and satisfaction of the lien are determined.