Tax Lien Search: How to Find Tax Liens on Any Property
Tax liens are the single most powerful claim that can exist against real property. They take priority over mortgages, judgments, and nearly every other type of lien. Before you buy, sell, invest, or refinance — search for tax liens first.
What is a tax lien on a property?
A tax lien is a legal claim placed on real property by a government entity when the owner fails to pay taxes owed. There are three types: property tax liens (filed by counties for unpaid property taxes), federal tax liens (filed by the IRS for unpaid federal taxes), and state tax liens (filed by state revenue agencies). Property tax liens hold the highest priority of almost any claim — ahead of mortgages, judgments, and every other recorded lien. A tax lien can lead to forced sale of the property and must be resolved before clear title can transfer in any real estate transaction.
Three Types of Tax Liens That Affect Real Property
Not all tax liens are created the same way, carry the same priority, or follow the same rules for resolution. Understanding the differences between property tax liens, federal tax liens, and state tax liens is the first step in knowing what you are dealing with — and what it means for a property transaction.
Property Tax Liens
Filed by: County or municipal tax collector
Reason: Unpaid property taxes (ad valorem taxes, special assessments, Mello-Roos in California)
Priority: Superior to all other liens — including first mortgages, HOA claims, and federal tax liens in most states
Consequence: County can sell the property through a tax lien sale or tax deed sale to recover unpaid taxes
Expiration: Never — remains until paid in full
Federal Tax Liens (IRS)
Filed by: Internal Revenue Service
Reason: Unpaid federal income taxes, payroll taxes, estate taxes, or other federal obligations
Priority: Junior to property tax liens but senior to most other liens filed after the IRS Notice of Federal Tax Lien is recorded
Consequence: IRS can seize and sell property (levy), or lien remains until satisfied
Expiration: 10 years from date of assessment (unless extended by taxpayer agreement or legal action)
State Tax Liens
Filed by: State revenue department or tax commission
Reason: Unpaid state income taxes, business taxes, sales taxes, or employment taxes
Priority: Varies by state — generally follows the "first to file" rule among competing creditors
Consequence: State can garnish wages, seize bank accounts, or (in some states) force property sale
Expiration: Varies by state — typically 5 to 20 years, some states have no expiration
A single property can have multiple types of tax liens recorded against it at the same time. A property owner who has fallen behind on property taxes may also owe federal income taxes and state business taxes — resulting in three separate tax lien claims from three different government agencies, each with different priority rules and resolution processes.
Our Full Property/Owner Lien Report ($195) searches for all three types of tax liens in a single report, along with every other recorded lien against the property and its current owner.
How do I search for tax liens on a property?
Three ways to search for tax liens: (1) Contact the county tax collector where the property is located for delinquent property tax information. (2) Search the county recorder for recorded federal and state tax lien notices. (3) Order a Property Lien Report ($95) from U.S. Title Records, which searches all recorded liens — property tax, federal, state, judgment, mechanic's, and HOA — for any property in all 50 states. For a search that also covers liens against the property owner (not just the property), order the Full Owner Lien Report ($195).
How to Perform a Tax Lien Search: Step by Step
A tax lien search involves checking multiple government record systems because different types of tax liens are recorded in different places. Here is how to perform each type of search and where to find the records.
Searching for Property Tax Liens
Property tax liens are tracked by the county tax collector (also called the treasurer, tax assessor, or revenue commissioner depending on your state). Most counties maintain online portals where you can search by property address or parcel number to view the current tax payment status.
Identify the County
Determine which county the property is in. Property taxes are assessed and collected at the county level in every state. If you are unsure which county a property belongs to, a Property Detail Record ($29) will identify the county and assessor parcel number.
Access the County Tax Portal
Visit the county tax collector's website and search by address, owner name, or APN (assessor's parcel number). Most portals will show current year taxes owed, prior year delinquencies, payment history, and any pending tax sales. Major counties with strong online portals include Los Angeles County, Harris County (Houston), Cook County (Chicago), and Miami-Dade County.
Check for Delinquent Amounts
Look for any unpaid balance, penalties, and accrued interest. In many states, property taxes become delinquent the day after they are due and begin accruing penalties immediately. California charges a 10% penalty on the first late installment and an additional 1.5% per month after June 30. Texas adds 7% penalty plus 1% per month interest starting February 1 of the following year.
Verify Tax Sale Status
If taxes have been delinquent for an extended period, check whether the property has been scheduled for a tax lien sale or tax deed sale. Counties publish lists of properties subject to upcoming tax sales — these represent distressed situations where the owner faces loss of the property. A Property Lien Report ($95) will identify both the delinquent tax amounts and any recorded notices related to pending tax sales.
Searching for Federal Tax Liens (IRS)
When the IRS determines that a taxpayer owes money, it files a Notice of Federal Tax Lien in public records. For real property, this notice is filed with the county recorder in the county where the property is located. For personal property and rights to property, the notice is filed with the state Secretary of State (IRS federal tax lien guidance).
To search for a federal tax lien against a specific property owner, you can check the county recorder's grantor-grantee index for filings by "United States of America" or "Internal Revenue Service" naming the owner as the debtor. You can also search the state Secretary of State's UCC filing database, where the IRS records liens against personal property.
The easier method: order a Full Property/Owner Lien Report ($195), which searches both property records and owner name records for all federal tax lien filings in a single search.
Important: Federal Tax Liens and Foreclosure
If you are buying property at a foreclosure auction, be aware that federal tax liens have a special 120-day right of redemption after the sale. The IRS can redeem the property within 120 days of the foreclosure sale by paying the buyer the purchase price plus interest. If there is a recorded IRS lien, factor this 120-day uncertainty into your bidding strategy. An Expanded Title Search ($295) will identify all IRS liens before you bid.
Searching for State Tax Liens
State tax liens are filed by your state's revenue or taxation department. Where they are recorded depends on the state — some file with the county recorder, some file with the Secretary of State, and some file in state court. The search process varies accordingly.
In practice, state tax liens against a property owner are captured in our Full Property/Owner Lien Report ($195), which searches both property records and personal records for all types of liens filed in any jurisdiction.
How do I find federal tax liens filed against a person?
The IRS files a Notice of Federal Tax Lien in two places: (1) The county recorder's office in the county where the person owns real property, and (2) the state Secretary of State for personal property and rights to property. Search the county recorder's grantor-grantee index for filings by "United States of America" or "Internal Revenue Service" naming the individual as debtor. Or order a Full Owner Lien Report ($195) from U.S. Title Records, which searches both property and personal lien records for all federal, state, and local liens in a single report.
Tax Lien Priority: Where Tax Liens Stand in the Payment Order
Lien priority determines who gets paid first when a property is sold. Tax liens hold an unusually powerful position in the priority system — in most cases, they are paid before anything else, including the first mortgage.
| Priority Level | Lien Type | Who Gets Paid | Survives Foreclosure? |
|---|---|---|---|
| 1 — Highest | Property Tax Liens | County tax collector | ✅ Yes — always survives |
| 2 | Special Assessments | Municipal or district authority | ✅ Usually survives |
| 3 | Federal Tax Liens (IRS) | Internal Revenue Service | ⚠️ 120-day redemption right |
| 4 | First Mortgage / Deed of Trust | Primary lender | ❌ Wiped if junior to foreclosing lien |
| 5 | Second Mortgage / HELOC | Secondary lender | ❌ Wiped if junior |
| 6 | State Tax Liens | State revenue department | Depends on recording date vs. foreclosing lien |
| 7 | Judgment Liens | Court judgment creditor | ❌ Wiped if junior |
| 8 | Mechanic's Liens | Contractors, suppliers | Varies by state — may relate back to date work began |
| 9 — Lowest | HOA Assessment Liens | Homeowners association | ⚠️ HOA super lien in some states |
The practical impact: if you are buying property at a foreclosure auction, property tax liens survive the sale and become your responsibility. The foreclosure wipes out the mortgage, but the unpaid taxes transfer to you. If there is a federal tax lien, the IRS has 120 days to step in and redeem the property by paying you the purchase price. This is why a lien report before bidding is not optional — it is the difference between a profitable investment and a costly mistake.
For a deeper explanation of lien priority, see our How to Find Liens on a Property guide and our Property Lien Search Guide.
Do property tax liens survive foreclosure?
Yes. Property tax liens hold the highest priority of nearly any claim against real property — above first mortgages, above judgments, above virtually everything. When a lender forecloses, the foreclosure wipes out the mortgage and all junior liens, but property tax liens survive and transfer to the new owner. If you buy a property at a foreclosure auction with $15,000 in delinquent property taxes, you owe that $15,000 on top of your purchase price. Always run a lien report before bidding to calculate the true acquisition cost.
Tax Lien Sale vs. Tax Deed Sale: How They Work
When property taxes go unpaid for an extended period, the county recovers the delinquent amount through one of two systems: a tax lien sale or a tax deed sale. Which system your state uses determines how investors participate and what risks are involved.
| Feature | Tax Lien Sale | Tax Deed Sale |
|---|---|---|
| What is sold | The right to collect delinquent taxes + interest | The property itself |
| Property ownership | Owner keeps the property during redemption period | Owner loses the property at sale |
| Investor return | Interest income (8-36% annually, varies by state) | Property acquired at below-market price |
| Redemption period | Owner can pay off debt + interest (1-3 years) | Limited or no redemption in most states |
| If owner does not redeem | Investor can apply for tax deed (take property) | Investor already owns the property |
| Risk level | Lower — most owners redeem (95%+ redemption rate) | Higher — must evaluate property condition and title |
| Due diligence needed | Verify tax amount, property value, and priority | Full title search, lien check, property inspection |
| Recommended USTR report | Property Lien Report — $95 | Expanded Title Search — $295 |
States That Use Tax Lien Sales
Approximately 29 states sell tax lien certificates. In these states, the county auctions the delinquent tax debt to investors. The investor pays the back taxes, and the property owner must repay the investor with interest to keep their property. Interest rates vary dramatically by state:
States That Use Tax Deed Sales
Approximately 21 states sell the property itself at auction. The winning bidder receives a tax deed transferring ownership. These sales attract investors looking to acquire properties below market value, but they carry significant title risk — prior owners, lien holders, and unknown heirs may challenge the sale.
Some states — including Texas and Georgia — use hybrid systems where the initial sale is a tax lien but the investor receives the deed more quickly than in pure tax lien states.
What is the difference between a tax lien sale and a tax deed sale?
In a tax lien sale, investors purchase the right to collect the delinquent taxes plus interest — the property owner keeps the property and has a redemption period (usually 1-3 years) to pay off the debt. In a tax deed sale, the county sells the actual property to the highest bidder, and the former owner loses all rights. Tax lien sales are lower risk (most owners redeem); tax deed sales can produce bigger returns but require full title due diligence because the buyer takes the property "as is" with whatever title issues exist.
Tax Lien Investing: What to Know Before You Buy
Tax lien certificates are marketed as high-yield, secured investments — and they can be. But they are not risk-free. Before investing in tax lien certificates or purchasing property at a tax deed sale, you need to understand both the potential returns and the real risks.
How Tax Lien Certificate Investing Works
County Auctions Delinquent Tax Debt
When a property owner fails to pay property taxes, the county auctions the delinquent amount at a tax lien sale. Auctions may be conducted in person, online, or through sealed bids depending on the county.
Investor Pays the Back Taxes
The winning bidder pays the delinquent taxes owed (plus any fees). In return, they receive a tax lien certificate — a legal document entitling them to repayment with interest when the property owner redeems.
Owner Redeems or Forfeits
The property owner has a redemption period (typically 1-3 years) to pay off the tax debt plus the statutory interest rate. If the owner redeems, the investor receives their principal plus interest. If the owner does not redeem, the investor can apply for a tax deed to take ownership of the property.
Risks of Tax Lien Investing
Property Has No Value
The property behind the tax lien may be a vacant lot, a condemned structure, or a landlocked parcel with no access. If the owner does not redeem and you take ownership through a tax deed, you may own a property worth less than the taxes you paid. Always verify property value with a Valuation Report ($49) before bidding.
Environmental Contamination
Properties with delinquent taxes may have been abandoned or used for industrial purposes. If environmental contamination exists (underground storage tanks, asbestos, chemical spills), you can inherit cleanup liability under CERCLA (EPA Superfund program) that far exceeds the property's value.
Title Challenges After Tax Deed
Former owners, unknown heirs, and other parties may challenge the tax deed sale in court. If the county failed to provide proper notice to all interested parties, the sale can be voided. A Chain of Title Report ($275) helps verify that the ownership history is clean before you invest in a tax lien.
Bankruptcy Stays
If the property owner files for bankruptcy, an automatic stay may delay or prevent the foreclosure of your tax lien certificate. The bankruptcy court can also reduce the interest rate you are entitled to collect, diminishing your expected returns.
What is a tax lien certificate?
A tax lien certificate is an investment instrument issued by a county when a property owner fails to pay property taxes. The county auctions the certificate to an investor who pays the delinquent taxes. The investor earns interest (typically 8-36% annually, depending on the state) when the property owner pays off the certificate. If the owner does not pay within the redemption period (usually 1-3 years), the investor can apply for a tax deed to take ownership. About 29 states use tax lien certificate sales. Due diligence through a Property Lien Report and Valuation Report is recommended before bidding.
How to Remove a Tax Lien from Your Property
Removing a tax lien depends on which type of lien you are dealing with. Each government entity has its own process for releasing a lien after the debt is satisfied.
Removing a Property Tax Lien
Pay the delinquent property taxes in full — including any penalties, interest, and fees — to the county tax collector. Once payment is received and processed, the county releases the lien. In most counties, this happens automatically and the release is recorded in public records. Some counties allow payment plans for large delinquencies. Contact your county tax collector's office directly for payment options and current balances.
Removing a Federal Tax Lien (IRS)
The IRS provides several options for dealing with federal tax liens:
Pay in Full
The IRS is required to release the lien within 30 days of receiving full payment. The IRS then files a Certificate of Release in the same public records where the original lien was recorded.
Installment Agreement
Enter into a monthly payment plan. The lien remains during the payment period, but the IRS may issue a Certificate of Subordination allowing you to refinance or sell.
Offer in Compromise
Negotiate to settle the debt for less than the full amount owed. If accepted, the IRS releases the lien upon receipt of the agreed settlement amount.
Discharge
Request that the IRS remove the lien from a specific property (while the lien may remain on other assets). This is commonly used when selling a property to pay off the tax debt from the sale proceeds.
Subordination
The IRS allows another creditor (such as a mortgage lender) to move ahead of the federal tax lien in priority. This does not remove the lien but enables refinancing.
Expiration
Federal tax liens expire 10 years from the date of tax assessment. If the IRS does not re-file or extend the statute, the lien automatically expires and should be released. Verify expiration with the IRS before relying on this.
Removing a State Tax Lien
Contact your state's revenue or taxation department to arrange payment of the outstanding balance. Each state has its own procedures — some offer payment plans, others require full payment before release. After payment, the state files a lien release that should be recorded in the same office where the original lien was filed. Verify that the release has actually been recorded — an unrecorded release can still cloud title on a future lien search.
How do I remove a tax lien from my property?
Property tax lien: Pay delinquent taxes in full to the county tax collector; the county releases the lien and records the release. Federal tax lien (IRS): Pay the full amount (IRS must release within 30 days), enter an installment agreement, negotiate an offer in compromise, or wait for the 10-year statute to expire. State tax lien: Contact your state revenue department to arrange payment; the state records a release after the debt is satisfied. In all cases, verify the release has been properly recorded in public records.
How Tax Liens Affect Real Estate Transactions
Tax liens create serious complications in virtually every type of real estate transaction. Here is how they affect different situations and what to do about them.
| Transaction Type | Tax Lien Impact | What to Do | USTR Report |
|---|---|---|---|
| Buying a home (standard purchase) | Seller must pay off all tax liens at closing from sale proceeds. Title company will not issue clear title with outstanding tax liens. | Your title company handles this during escrow. Verify with a preliminary title report. | Property Detail — $29 |
| Buying at foreclosure auction | Property tax liens survive the foreclosure. You inherit all unpaid property taxes. IRS liens have 120-day redemption. | Run a full lien search before bidding. Add delinquent tax amounts to your maximum bid calculation. | Expanded Search — $295 |
| Refinancing | Lenders will not refinance a property with outstanding tax liens. Federal tax liens must be subordinated or resolved. | Pay off or resolve all tax liens before applying. Request IRS subordination if federal lien exists. | Owner Lien — $195 |
| Selling your property | Tax liens must be paid from sale proceeds at closing. Net proceeds will be reduced by lien amounts. | Request a payoff statement from the taxing authority. Disclose all known liens to the buyer. | Lien Report — $95 |
| Inheriting property | Tax liens transfer with the property. Heirs inherit both the property and all associated tax obligations. | Order a lien report before accepting or distributing estate property. Budget for paying off liens. | Owner Lien — $195 |
| Buying tax lien certificates | Other liens on the property affect your risk if you eventually take a tax deed. | Verify property value and existing encumbrances before bidding on certificates. | Lien Report — $95 |
Can you buy a house that has a tax lien?
Yes, but the tax lien must be addressed. In a standard purchase, the seller pays off delinquent taxes from the sale proceeds at closing — the title company handles this through escrow. At a foreclosure auction, there is no escrow — property tax liens survive and transfer to the buyer. You become responsible for all unpaid property taxes the moment you win the bid. Always order a lien report before purchasing any property to identify tax lien amounts and calculate the true cost.
Tax Liens and Credit: What Changed in 2018
Until April 2018, federal and state tax liens appeared on consumer credit reports and could severely damage credit scores — often dropping scores by 100 points or more. In 2018, all three major credit bureaus (Equifax, Experian, and TransUnion) removed tax liens and civil judgments from credit reports under new reporting standards that require inclusion of name, address, date of birth, and Social Security number — information that public records typically do not contain.
This means tax liens no longer directly affect your credit score or appear on credit reports pulled by lenders, landlords, or employers.
However, tax liens remain recorded in public property records. Any professional title search or lien report will identify them. Mortgage lenders still check for tax liens as part of their underwriting process (separate from the credit report). And tax liens absolutely prevent clear title from transferring — which means they block property sales and refinances regardless of whether they appear on a credit report.
The bottom line: tax liens may not hurt your credit score anymore, but they will stop any real estate transaction cold until they are resolved.
Do tax liens affect your credit score?
Not anymore. Since April 2018, all three major credit bureaus (Equifax, Experian, TransUnion) no longer include tax liens on consumer credit reports. However, tax liens still appear in public property records and on any professional lien report or title search. Tax liens will still block property sales, prevent refinancing, and must be resolved before clear title can transfer in any real estate transaction. The credit report change only affects your FICO score — it does not eliminate the lien itself.
Tax Lien Searches as Part of a Property Title Search
Tax lien searches are a critical component of any property title search. When you search for property records before buying real estate, one of the most important things the title search reveals is whether there are outstanding tax liens against the property. Tax liens take priority over nearly all other liens — including mortgages — which means they must be resolved before clean title can transfer.
Every property title search from U.S. Title Records includes a check for recorded tax liens. The Property Detail Record ($29) shows current property tax status. The Property Lien Report ($95) searches for all recorded liens including tax liens. The Expanded Title Search ($295) provides the most thorough property records search including a full tax lien examination.
For investors interested in purchasing tax lien certificates or tax deeds at auction, searching property records before bidding is essential. A property title search reveals all encumbrances that may survive the tax sale, including federal tax liens, senior mortgages (in some states), and other priority liens. To search property records, visit Search Property Records or email Office@ustitlerecords.com. See all title search services.
Frequently Asked Questions About Tax Lien Searches
Related Guides and Resources
Lien Search Reports
Lien and Title Guides
Investor Resources
State Property Records
Last Updated: February 2026 · Author: Andreas Delfakis, U.S. Title Records · Fact-checked: ✓ Verified
U.S. Title Records provides professional lien search and title research services. We are not a law firm, title insurance company, or tax advisor. For legal advice regarding tax liens, consult a licensed real estate attorney or tax professional in your state.
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