Ohio Tax Lien: Filing, Removal, and Your Options Explained

A tax lien is a legal claim the government places on property when taxes remain unpaid. Understanding an Ohio tax lien is crucial for residents to protect their real estate and maintain financial stability. It shows when the state or county has the right to collect overdue taxes—knowing how these liens work can prevent costly legal or ownership complications.

Liens can directly affect your property rights and limit your ability to sell or refinance real estate. They may lead to foreclosure if delinquent taxes remain unpaid for an extended period of time. Even a small unpaid balance can grow through penalties and interest over time. Awareness allows property owners to take corrective action before losing their investment.

This guide relies entirely on the official Ohio Revised Code resources to ensure accuracy. It explains every step of the Ohio tax lien process from filing to release. Readers will learn about the agencies involved, payment methods, and settlement options. It also provides clear instructions for resolving or removing liens and regaining financial control.

What Is a Tax Lien in Ohio

An Ohio tax lien is a legal claim placed on property when taxpayers fail to pay required Ohio tax obligations. It grants the government the authority to secure unpaid taxes by attaching a lien to valuable assets. These liens remain in place until all taxes, penalties, and interest are fully satisfied. They protect state and county governments by ensuring payment of overdue revenue.

There are several types of Ohio tax liens outlined in the Ohio Revised Code. Property tax liens apply to real estate, while personal property tax liens cover business assets or equipment. State income tax liens involve unpaid individual or business income taxes. If unresolved, these liens may result in foreclosure or inclusion in a tax lien sale.

Who Files Tax Liens in Ohio

Different government offices file Ohio tax liens depending on the type of unpaid tax and the level of jurisdiction involved. Each agency follows specific procedures outlined under Ohio law and the Ohio Revised Code to ensure the lien is valid and enforceable. Understanding who files these liens helps a property owner know where to direct payments, inquiries, or settlement requests. Here is how the process works and which offices handle each type of lien in the State of Ohio:

County Auditor and County Recorder: Filing Property Tax Liens

• The county auditor prepares a delinquent tax list when property taxes remain unpaid after the due date.
  
  
• The auditor files this list with the county recorder, creating an official Ohio tax lien on the affected real property.
  
  
• The county treasurer collects the entire amount owed, including interest, fees, and penalties.
  
  
• These liens are entered into the public record with details such as the parcel number, taxpayer identification number, and date of filing.

Ohio Department of Taxation: Recording Business and Income Tax Liens

• The Department of Taxation files judgment liens for unpaid business taxes or state income taxes.
  
  
• When a taxpayer fails to pay, the department forwards the claim to the Ohio Attorney General’s Office for collection.
  
  
• The Attorney General may initiate a negotiated sale or settlement under an approved agreement or payment plan.
  
  
• The lien remains active until the taxpayer satisfies the balance through full or partial payments made by certified check, cashier’s check, or money order.

Attorney General’s Office: Enforcing Judgment Liens and Foreclosures

• The Attorney General’s Office enforces judgment liens on behalf of the Department of Taxation and other state entities.
  
  
• If delinquent taxes remain unresolved, the office may begin foreclosure proceedings through the court system.
  
  
• These actions can result in the sale of a tax lien certificate, enabling the tax lien certificate holder to recover the tax amount.
  
  
• Affected property owners in counties such as Franklin County can contact the treasurer’s office for additional information or to explore redemption options.

Local Example: Franklin County Filing Procedures

• In Franklin County, all liens are filed under the supervision of the county clerk and county recorder.
  
  
• The treasurer’s office maintains records of each tax lien certificate and any subsequent tax lien sale.
  
  
• Taxpayers can request details, submit supporting documentation, or verify their payment history in person or online.
  
  
• The Ohio Secretary oversees the uniform application of rules and procedures across all counties within the State of Ohio.

Public Record Access and Research

• Every lien, tax certificate, and judgment lien becomes part of the public record once filed.
  
  
• Interested parties may obtain lien details by contacting the appropriate county or treasurer’s office where the taxpayer resides.
  
  
• Researchers can reference the Revised Code sections governing lien filing, redemption rights, and foreclosure action timelines.
  
  
• Reviewing these public documents ensures transparency and compliance with Ohio law while helping taxpayers avoid future non-payment issues.

Knowing which office handles each type of Ohio tax lien helps taxpayers respond quickly, avoid legal complications, and protect their property from foreclosure. When in doubt, a taxpayer should contact the Attorney General’s Office, county treasurer, or Department of Taxation for clarification and additional information about their specific case.

How Tax Liens Are Recorded in Ohio

The process of recording a tax lien in Ohio begins when Ohio tax obligations remain unpaid beyond their due date. Once a taxpayer fails to pay, several county and state offices become involved to ensure the lien is properly filed and enforced. Each step follows procedures under the Ohio Revised Code, ensuring accuracy and legal compliance. Below is a clear explanation of how tax liens are recorded and made public in the State of Ohio:

Initial Assessment and Delinquency Determination: Beginning of the Lien Process

The process starts when property taxes, business taxes, or other Ohio tax obligations become delinquent. The county auditor identifies unpaid accounts and compiles a list of delinquent taxes, noting the taxpayer’s parcel number and property details. Once delinquency is verified, the auditor certifies the list and forwards it for recording in the county recorder’s office. This step officially creates a lien claim against the taxpayer’s real property for the entire amount owed, including penalties and interest.

County Auditor and County Recorder: Filing Property Tax Liens

The county auditor and county recorder play a central role in establishing and maintaining tax liens on real estate. The auditor submits the certified delinquent list to the recorder, who enters the lien into the county’s permanent public record. Each lien includes identifying information such as the taxpayer’s name, parcel number, and date of filing. Property owners may contact the recorder’s office for additional information or to verify the lien’s status.

Attorney General’s Office: Managing Judgment Liens and Enforcement

The Ohio Attorney General’s Office receives judgment liens from the Department of Taxation for unpaid state income or business taxes. These liens are filed with the county clerk in the county where the taxpayer resides or owns property. Once filed, the lien becomes enforceable in court and may result in foreclosure proceedings if not paid. The Attorney General maintains oversight to ensure that collection efforts comply with Ohio law and the Revised Code.

Tax Certificates and Tax Lien Certificate Sales: Collection and Transfer Process

If the county treasurer decides to sell liens, a tax certificate or tax lien certificate is issued to investors. This sale, commonly referred to as a tax lien certificate sale, transfers the right to collect delinquent taxes to the holder of the tax lien certificate. The holder may earn interest or take foreclosure action if the lien remains unpaid within the specified timeframe. The treasurer’s office records each tax certificate as part of the county’s official public record.

Public Accessibility and Franklin County Example

In Franklin County, lien filings are accessible online through the county recorder’s and treasurer’s databases. Taxpayers can search by parcel number, property owner, or lien filing date to confirm recorded liens. The county provides downloadable forms, payment instructions, and supporting documentation for redemptions or lien releases. This system ensures transparency, allowing residents to monitor Ohio tax lien activity accurately.

Recording a tax lien in Ohio is a structured process that ensures taxpayers and property owners receive proper notice and documentation. Each county office, along with the Attorney General’s Office, plays a critical role in maintaining accountability and protecting the state’s tax interests. Understanding this process helps residents verify filings, resolve delinquent taxes, and prevent escalation into foreclosure or tax lien certificate sales.

How Long Tax Liens Last in Ohio

The duration of a tax lien in Ohio depends on the type of tax owed and the enforcement actions taken by state or county authorities. Understanding how long these liens remain active helps property owners plan for resolution and avoid foreclosure risks. Under the Ohio Revised Code, both county and state liens follow specific timelines before they are released, voided, or reviewed for removal. Below is a detailed explanation of how long Ohio tax liens remain valid and what determines their expiration:

• Property Tax Liens: A property tax lien in Ohio remains attached to real property until the entire amount of unpaid taxes, penalties, and interest is paid in full. The lien remains in effect indefinitely and does not automatically expire unless it becomes legally unenforceable or is satisfied through payment. The county treasurer maintains the lien until full payment is confirmed or an authorized release is recorded. This ensures that delinquent taxes follow the property, not the taxpayer, even if ownership changes.
  
  
• Five-Year Review Rule: Under Ohio Revised Code Section 5719.06, county officials must review delinquent taxes appearing on the cumulative tax list for five consecutive years. If the county treasurer and board of revision determine that the lien is uncollectible, it may be removed from the records. This rule applies when the person entitled to payment cannot be located or the property no longer holds sufficient value. The removal requires approval from both the prosecuting attorney and the treasurer’s office to ensure legal compliance.
  
  
• Tax Lien Certificates: A tax lien certificate or tax certificate issued through a tax lien certificate sale has a defined time frame for collection. If the tax lien certificate holder fails to initiate a foreclosure action or collect payment within that period, the lien may expire. Some counties, such as Franklin County, specify redemption deadlines that determine when the certificate becomes void. Once expired, the lien returns to the county as uncollected delinquent taxes, and the certificate holder loses collection rights.
  
  
• Judgment Liens: Judgment liens filed by the Ohio Attorney General’s Office for state income or business taxes remain active until fully satisfied. These liens can only be released through full payment, a negotiated settlement agreement, or an approved Offer in Compromise. The attorney general may file renewal actions if the lien remains unpaid after its statutory duration. Once payment is verified, the lien is officially released and recorded by the county clerk or the treasurer’s office.
  
  
• Foreclosure Timelines and Redemption Rights: The foreclosure process can begin as early as one year after publication of the delinquent tax list. Property owners may still redeem their real property by paying all taxes, costs, and interest before the court confirms the sale. Redemption rights vary based on whether the property is residential, commercial, or part of a tax lien certificate sale. Acting quickly protects the property owner’s title and prevents the permanent loss of property through foreclosure proceedings.

The length of time a tax lien in Ohio remains active depends on whether payment is made promptly, whether the county takes action, or whether state enforcement is initiated. By understanding the five-year review rule, lien expiration conditions, and redemption timelines, taxpayers can better protect their property and financial standing. Staying informed through the Ohio Revised Code and county offices ensures compliance and reduces the risk of long-term penalties or foreclosure.

Ohio State Tax Liens vs Federal IRS Liens

An Ohio state tax lien is filed by state or county authorities when taxpayers fail to pay Ohio tax obligations. The Ohio Department of Taxation and the Attorney General’s Office handle assessment, filing, and collection through county recorders or clerks. A federal IRS lien originates from unpaid federal taxes and is filed under the same recording rules as those outlined in the Ohio Revised Code. Both liens protect government interests, but they differ in their filing authorities and levels of enforcement.

Ohio tax liens take priority over local and state claims, while federal IRS liens typically supersede other recorded debts after assessment. County recorders charge small administrative fees for both state and federal lien filings or releases. Federal liens must still comply with Ohio law regarding indexing, documentation, and recording procedures. Despite jurisdictional differences, both systems ensure taxpayers fulfill obligations before transferring or refinancing property titles.

Removing, Releasing, or Withdrawing a Tax Lien in Ohio

Removing or releasing a tax lien in Ohio requires direct action through the proper state or county offices responsible for collection. The available methods depend on the lien’s origin, the amount owed, and the taxpayer’s financial ability to pay. The Ohio Revised Code provides several options for full repayment, installment agreements, or negotiated settlements. Below are the most effective ways to clear or withdraw a tax lien and regain ownership rights:

Full Payment of the Tax Lien: Immediate Release Option

The most direct way to remove an Ohio tax lien is to pay the entire amount owed, including interest and penalties. Taxpayers can make payments through the county treasurer’s office or the Ohio Attorney General’s office, depending on the type of lien. Acceptable payment methods include certified checks, cashier’s checks, or money orders made payable to the appropriate office. Once full payment is processed, the lienholder files a certificate of release with the county recorder to clear the public record.

Installment Plans and Delinquent Tax Contracts: Structured Repayment Solutions

Ohio law allows property owners with delinquent taxes to establish installment payment plans through the county treasurer. The Delinquent Tax Contract Program, authorized under Ohio Revised Code Section 323.31, enables homeowners to repay their taxes over a period of two to five years. As long as the agreement remains valid, no additional penalties or interest accumulate, preventing foreclosure proceedings. Failure to meet the scheduled payments voids the contract, reinstating the full lien and any legal collection actions.

Offer in Compromise Program: Settlement for Financial Hardship

The Offer in Compromise program, managed by the Ohio Attorney General’s Office, helps taxpayers who are unable to pay in full due to financial hardship. This option applies to business taxes, state income taxes, and certain other obligations owed to the Department of Taxation. Taxpayers must submit supporting documentation that proves economic hardship, such as a loss of income or circumstances involving uncollectible debt. If approved, the attorney general and state agency accept a reduced amount as final payment, and the lien is officially released.

Redeeming Property from Tax Lien Sales or Certificates: Recovery Process

Property sold in a tax lien sale or transferred through a tax certificate can still be redeemed by the property owner. The owner must pay the full tax amount, interest, and any administrative fees within the legal redemption period. Payment is made directly to the county treasurer’s office or tax lien certificate holder, depending on the sale conditions. Upon payment, the lien is canceled, and the property owner regains a clear title, avoiding foreclosure or permanent transfer.

Franklin County Example: Local Procedures for Lien Release

In Franklin County, taxpayers can contact the treasurer’s office or recorder’s office to verify payoff balances and lien details. The county accepts payments by money order, cashier’s check, or certified check, accompanied by relevant forms and parcel numbers. Once payment or settlement is approved, the office files the lien release and updates the public record within a few business days. Taxpayers may request additional information or certified copies of their release through the county’s official online portal.

Removing or releasing a tax lien in Ohio requires prompt communication with the appropriate government offices and adherence to state laws. Whether through full payment, structured repayment, or settlement programs, taxpayers can restore ownership rights and protect their financial standing. Counties like Franklin County offer transparent procedures and accessible offices to help residents clear liens efficiently and avoid future delinquent tax issues.

Frequently Asked Questions

How can I check if I have a recorded Ohio tax lien?

You can check for a recorded Ohio tax lien by searching your county recorder’s online database or visiting their office in person. Use your name, address, or parcel number to locate liens tied to your property. For state income or business tax liens, contact the Ohio Attorney General’s Office or Department of Taxation. These records are public and include details like filing date, lien amount, and release status.

Can I sell property if there’s an active tax lien certificate?

Selling property with an active tax lien certificate is difficult because the lien prevents a clear title transfer. The tax lien certificate holder or the county treasurer’s office must first confirm payment or redemption. You must pay the entire amount owed, including interest and fees, to release the lien. Only after recording a certificate of release can you legally sell or refinance the property in Ohio.

What happens during a tax lien sale in my county?

A tax lien sale occurs when a county treasurer sells tax certificates representing unpaid property taxes to investors. Buyers become tax lien certificate holders who can collect the tax amount plus interest from the property owner. If the debt remains unpaid within the redemption period, they may initiate foreclosure proceedings. Counties like Franklin County conduct these sales in accordance with the Ohio Revised Code, ensuring transparency and fair public participation.

How long do judgment liens remain enforceable in Ohio?

Judgment liens in Ohio typically remain enforceable for five years from the date of filing. However, the Ohio Attorney General’s Office or lienholder can renew them before expiration to maintain collection rights. These liens stay in effect until the debt is fully satisfied, settled, or legally released. The duration can be extended through court-approved renewals, ensuring the lienholder retains the authority to collect unpaid taxes or business debts.

Can I pay off my lien balance with a money order?

Yes, you can pay your Ohio tax lien balance with a money order, certified check, or cashier’s check. Payments must be made to the appropriate agency — the county treasurer for property taxes or the Ohio Attorney General’s Office for state liens. Always include your taxpayer identification number or parcel number with the payment. This ensures proper application and prevents delays in processing your lien release.

Where can I find additional information about lien releases in Franklin County?

You can find additional information about lien releases in Franklin County through the county treasurer’s office or recorder’s office. Their official websites provide searchable databases, downloadable forms, and contact details for lien verification or release requests. You may also visit their offices in person for certified lien copies or payment instructions. For state-related liens, contact the Ohio Attorney General’s Office or check the Ohio.gov resources page for guidance.

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