What happens when property taxes are not paid?

When property taxes are not paid, the taxing authority places a tax lien on the property, which takes priority over virtually all other liens including mortgages. If the taxes remain unpaid, the government can sell the property at a tax sale to recover the delinquent taxes. Most states provide a redemption period during which the original owner can reclaim the property by paying the delinquent taxes plus interest and penalties. Tax liens are involuntary, specific liens that represent one of the government's strongest collection tools.