A tax lien is a lien issued by the government upon the property of the owner for not paying property taxes. Tax Lien is a certificate or claim against the owner for not paying property taxes to the government. Tax lien becomes a stressful event, if the owner did not pay property taxes. Tax liens are nothing but liens charged on delinquent properties. A tax lien attached to a property document cannot sell or reinvested until the taxes for that property are paid by the land owner.