What Is a Tax Lien?
A tax lien is a government claim against property for unpaid taxes. It secures the tax debt by attaching to the owner's property, so the obligation must generally be satisfied before the property can be sold or refinanced with clear title. Tax liens can arise from unpaid property taxes, or from federal or state tax debts.
Property Tax Liens in Florida
In Florida, unpaid property taxes create a lien that is superior to most other liens — even a recorded first mortgage — regardless of when it arose. The county enforces it by selling a tax certificate, and ultimately a tax deed if the taxes remain unpaid, under Chapter 197, Florida Statutes. This superpriority is why lenders escrow for taxes and why title searches always check for tax delinquencies.
Federal and Other Tax Liens
- A federal tax lien arises when a taxpayer fails to pay the IRS and can attach to all of the taxpayer's property
- Such liens are typically recorded to establish priority against other creditors
- They must usually be paid or released to deliver clear title at a sale
Related Terms
- Tax Sale — How a property-tax lien is enforced
- Priority of Liens — Where tax liens rank first
- Lien — The general claim against property
Barnes Walker Real Estate
Barnes Walker's real estate attorneys and title team identify and resolve tax liens to deliver clear title on Florida transactions. Request a legal inquiry for assistance.
Reviewed by the attorneys at Barnes Walker, Goethe, Shea & Robinson, PLLC