What type of lien is associated with unpaid property taxes?

A property tax lien is specifically tied to unpaid property taxes owed by a property owner. When a homeowner fails to pay their property taxes, the government can place a lien against the property to secure the debt. This lien serves as a legal claim that the government has over the property until the taxes are paid in full, including any interest or penalties. It is important to understand that this type of lien takes precedence over many other types of liens, meaning that if the property is sold, the property tax lien would be satisfied before other liens.

In contrast, a special assessment lien is typically associated with specific improvements to a property that benefit the local area, such as street repairs, while a federal estate tax lien pertains to taxes owed on a deceased person's estate. An income tax lien is related to unpaid income taxes. None of these alternatives directly address the tax obligations associated with property ownership, which is why the property tax lien is recognized as the correct choice for this question.