What is the claim imposed by a taxing authority on a homeowner's property due to unpaid real estate taxes called?

A claim imposed by a taxing authority on a homeowner's property due to unpaid real estate taxes is known as a lien. A lien is a legal right or interest that a creditor has in the property, granted until the obligation is satisfied. In the case of property taxes, if a homeowner fails to pay their taxes, the taxing authority can place a lien on the property. This lien must be satisfied—typically through the payment of the overdue amount—before the homeowner can sell or refinance the property.

In contrast, other options like deed restrictions refer to specific limitations placed on property use, easements grant rights to individuals or entities to cross or use someone else's land, and reversionary interest involves future rights to property when a preceding condition is met or the current usage ceases. These terms pertain to different aspects of property rights and do not relate to the enforcement of tax-related obligations.