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 Connecticut, 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, Connecticut state law allows municipalities to place a lien on the property. This lien has priority over most other liens or encumbrances and can lead to the foreclosure of the property if the taxes remain unpaid. The process for enforcing tax liens, including foreclosure, is governed by Connecticut General Statutes, particularly Title 12 which deals with taxation. The foreclosure process can be judicial, requiring court action to confirm the validity of the lien and to order the sale of the property to satisfy the tax debt. The property owner has the right to redeem the property by paying the full amount of taxes owed, plus interest and penalties, before the foreclosure sale. If the property is sold at a tax sale, the proceeds are used to pay the tax debt, and any surplus may be returned to the property owner.