What is the status of a tax lien?

A tax lien is classified as an involuntary lien because it is imposed by law, rather than being created through an agreement between two parties. When property taxes remain unpaid, the government has the authority to place a lien on the property to secure the debt owed. This action does not require the consent of the property owner, which is a defining characteristic of involuntary liens.

In contrast, voluntary liens, such as mortgages, occur when property owners willingly take on debt and agree to use their property as collateral. Judicial liens arise from court actions, typically due to the non-payment of debts, while equitable liens are based on fairness considerations and can arise from situations like unjust enrichment, but they also do not pertain to tax obligations. Each of these other categories represents different legal and procedural frameworks that do not align with the nature of a tax lien.