Tax Lien and Tax Sale
The Texas property tax lien that attaches January 1, and the foreclosure tax sale that can follow if the taxes stay delinquent.
In Texas, a property tax lien attaches to the property on January 1 each year to secure payment of that year's taxes. The lien takes priority over most other liens. If taxes go delinquent, the taxing units can sue to foreclose the lien and sell the property at a tax sale conducted by the county.
After a tax sale, the former owner generally has a statutory right of redemption to reclaim the property by paying the buyer the bid plus a premium within the redemption period, which is longer for a residence homestead and agricultural land. A tax sale conveys the property subject to that redemption right.
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- Lien
A monetary claim against property that secures payment of a debt. It can be voluntary, like a mortgage, or involuntary, like a tax or judgment lien.
- Ad Valorem Tax
A property tax based on the appraised value of real estate, set as of January 1 and paid in arrears in Texas.
- Equity of Redemption
The borrower's right to stop a foreclosure by paying the full amount owed before the foreclosure sale takes place.
This definition is Texas real estate exam-prep education, not legal, tax, or professional advice. Verify current rules against the official source before relying on them for a real transaction. Back to the full glossary.