In what situation would a tax lien be placed on a property?

A tax lien is a legal claim against a property due to the owner's failure to pay property taxes. When property taxes are unpaid, the government entity responsible for collecting those taxes has the authority to place a tax lien on the property as a means of recouping the owed funds. This lien allows the government to secure its interest in the property, often leading to potential foreclosure if the taxes remain unpaid over time.

In contrast, other options like appraisals, leases, and mortgages do not result in a tax lien, as they pertain to different aspects of real estate transactions and ownership. An appraisal assesses the property value, a lease governs the rental agreement, and a mortgage involves borrowing funds to purchase the property. None of these scenarios directly relate to the non-payment of taxes, which is specifically what triggers a tax lien.