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 Washington State, a property tax lien represents a legal claim against a property for unpaid property taxes. When property taxes are delinquent, the county can place a lien on the property. This lien has priority over most other liens or claims on the property, including mortgages. If the taxes remain unpaid, the county can eventually force the sale of the property through a foreclosure process to collect the owed taxes. The foreclosure process involves a court proceeding where the validity of the lien and the payment required to satisfy the lien are determined. The Washington State Department of Revenue oversees the administration of property taxes and the related lien processes, while the actual process of tax collection and foreclosure is typically handled at the county level. It's important for property owners to address tax liens promptly to avoid foreclosure and potential loss of property.