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 Ohio, a property tax lien represents a legal claim against a property for unpaid property taxes. When property taxes are delinquent, the county in which the property is located may place a lien on the property. This lien ensures that the tax authority is paid before any other creditors when the property is sold. If the taxes remain unpaid, the county can initiate a tax foreclosure process. During this process, the property may be sold at a public auction to satisfy the debt. The Ohio Revised Code contains specific statutes governing the imposition of tax liens and the tax foreclosure process. Additionally, the federal government can place a lien on property for unpaid federal taxes, such as income taxes, which can lead to a separate legal process to recover the owed taxes. It's important for property owners to address tax liens promptly to avoid potential foreclosure and sale of their property.