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 Florida, a property tax lien represents a legal claim against a property for unpaid property taxes. When property taxes are not paid, the county tax collector may issue a tax certificate, which is a lien against the property. This certificate can be sold to investors through a public auction. If the delinquent taxes are not paid within two years, the certificate holder can apply for a tax deed sale, which may result in the property being sold at a public auction. The process for enforcing tax liens and conducting sales is governed by Florida statutes, particularly Chapter 197. The foreclosure process for property tax liens in Florida involves a court proceeding to ensure the lien's validity and to determine the payment for the lien. If the court approves the foreclosure, the property can be sold to satisfy the debt. Federal tax liens for unpaid income taxes can also be placed on real property, and these liens take priority over most other liens, including those for state and local taxes.