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 Virginia, a property tax lien is a legal claim against a property for unpaid property taxes. When property taxes are delinquent, the local government (usually the county or city) has the authority to place a lien on the property. This lien ensures that the tax authority has a legal claim to the property equivalent to the amount of unpaid taxes plus any interest and penalties. The lien has priority over most other liens or claims on the property, meaning it must be paid first if the property is sold or refinanced. If the taxes remain unpaid, the taxing authority may initiate a foreclosure process to enforce the lien, which can lead to the sale of the property at a public auction. The proceeds from the sale are used to pay the taxes owed, with any surplus funds typically returned to the original homeowner. The process for enforcing property tax liens and conducting tax sales is governed by Virginia state statutes, and the specific procedures can vary by locality within the state.