In real estate law, a tax lien is a lien imposed for the nonpayment of taxes. A property tax lien attaches only to the specific property on which the taxes are delinquent and may ultimately lead to a tax sale if unpaid.
A federal income tax lien, by contrast, attaches to all property and rights to property belonging to a taxpayer who owes federal taxes. Tax liens are statutory liens and often take priority over other claims against the property.
