Tax Lien (Property Taxes)

Definition: A property tax lien is a legal claim against property securing payment of taxes imposed on it.

Example

Unpaid Florida real property taxes lead to enforcement through the tax-certificate and tax-deed process.

Keep the distinction clear

The lien is a claim, not ownership. Florida property taxes become liens under statute; delinquency triggers collection consequences rather than being the only event relevant to lien creation.

Related terms

Tax Certificate · Tax Deed · Lien

Keep studying

Homestead Exemptions and Property-Tax Math

References: Florida Statutes 197.122: property tax liens

Pronunciation (US): PRAH-per-tee taks leen (capitals show stress)

Pronunciation reference: Merriam-Webster