Property Tax Bulletin #183

Tax Foreclosures: An Overview

Friday, May 30, 2025

Foreclosure is the process of enforcing a lien on real property by selling the property to the highest bidder. Because all local governments that levy property taxes automatically receive liens on taxable real property as of January 1 each year, foreclosure becomes a viable collection tool once taxes become delinquent.

This bulletin provides an overview of the foreclosure process and answers common questions that arise when local governments use this remedy.