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 Georgia, a property tax lien represents a legal claim against a property for unpaid property taxes. When property taxes are delinquent, the county tax commissioner may issue a tax lien against the property. This lien has priority over most other liens or claims on the property, including mortgages. If the taxes remain unpaid, the lien can lead to a tax sale, where the property is sold at public auction to satisfy the tax debt. The process is governed by Georgia law, specifically Title 48 of the Georgia Code. The property owner has the right to redeem the property by paying the back taxes plus any additional penalties and interest before the sale. If the property is sold, the former owner may still have a limited period to redeem the property after the sale, according to state redemption laws. Additionally, the Internal Revenue Service (IRS) can place a federal tax lien on a property for unpaid federal taxes, which can also lead to a sale of the property to collect the debt. The foreclosure process for tax liens in Georgia involves legal proceedings to determine the validity of the lien and to provide for the payment of the debt through the sale of the property.