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 South Carolina, a property tax lien represents a legal claim against a property for unpaid property taxes. When property taxes are delinquent, the county tax collector 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 initiate a tax sale, where the property is sold at public auction to satisfy the tax debt. The process is governed by state statutes, specifically Title 12 of the South Carolina Code of Laws, which outlines the procedures for tax collection, enforcement, and sale of property for delinquent taxes. The foreclosure process in South Carolina involves a court proceeding where the validity of the lien and the amount due are confirmed, and the property can be sold to pay off the tax debt. Federal tax liens for unpaid income taxes can also be placed on real property, and these are governed by federal law, with the Internal Revenue Service (IRS) having the authority to enforce such liens.