Tax Lien Statute Of Limitations

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Tax Statutes

A tax lien is a lien placed on property when a person fails to make tax payments. The tax lien can be placed on the property regardless of its connection to the unpaid tax (can be real or personal property, or failure to pay income tax). The IRS has enumerated several rules regarding tax liens and tax lien statute of limitations

How long of a period can a Tax Lien run?

The period of Tax lien enforcement can vary, but is guided under the general law found in the Internal Revenue Code (I.R.C) at 26 USC §6322. The period runs from when the tax is assessed and ends either 1) when the tax is fully paid, or 2) “becomes unenforceable by operation of law”, otherwise known as the “Tax Lien Statute of Limitations.”

Tax Lien Statute of Limitations

The Tax Lien Statute of Limitations can be found in the I.R.C at 26 USC §6502. In essence, it is broken down into two distinct periods. Typically, any tax assessed after November 6, 1990 requires that lien be placed on the property within ten (10) years or else it becomes unenforceable by operation of law. Any tax assessed before November 6, 1990 requires a lien to be placed within six (6) years before the Tax Lien Statute of Limitations takes effect.

Tax Lien Statutes by State

Choose the first letter of your State

A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z
State Lien
Alabama Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
Alaska AK does not have a personal income tax.
Arizona The statute of limitations to file a tax lien is within 6 years after the amount of tax determined to be due becomes final. Once filed, the lien stays until the debt is paid.
Arkansas Tax liens placed by order of law have no statutory limitation they do not expire until the tax debt is paid. Judgments (not technically a lien) have a 10 year limit and can be renewed for another 10 years for a total of 20 years.
California Once a tax lien is filed it is set to expire in 10 years. The lien can be renewed for another 10 years if the proper documets are filed.
Colorado Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
Connecticut Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
Delaware Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
DC (Washington) Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
Florida FL does not have a personal income tax.
Georgia Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
Hawaii Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
Idaho Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
Illinois A tax lien must be filed within 3 years of the assessed tax. Once filed, a tax lein is enforceable for 20 years.
Indiana Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
Iowa Once a tax lien is filed it is set to expire in 10 years. The lien can be renewed for another 10 years if the proper documets are filed.
Kansas Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
Kentucky Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
Louisiana Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
Maine Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
Maryland Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
Massachusetts Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
Michigan Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
Minnesota Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
Mississippi Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
Missouri Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
Montana Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
Nebraska Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
Nevada No personal income tax
New Hampshire Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
New Jersey Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
New Mexico Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
New York The statute of limitations for collecting on a lien is 20 years.
North Carolina Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
North Dakota Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
Ohio Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
Oklahoma Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
Oregon Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
Pennsylvania Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
Rhode Island Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
South Carolina Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
South Dakota South Dakota does not have a personal income tax.
Tennessee Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
Texas Texas does not have a personal income tax.
Utah Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
Vermont Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
Virginia The statute of limitations for a tax lien is 20 years from the date the tax was assessed.
Washington WA does not have a personal income tax.
West Virginia The statute of limitations for tax liens is within 10 years after the date on which the tax and applicable penalties are due, or once the entire debt is paid, whicheve is later.
Wisconsin Once a lien is tax lien as assessed it remains in place until the underlyind tax debt is satisfied.
Wyoming WY does not have a personal income tax.

Help from a Tax Attorney

Tax Liens can cause serious problems for you, resulting in a possible loss of your home or other property. Although the tax lien is generally guided by the above mentioned Tax Lien Statute of Limitation, there are many loopholes within the I.R.C. that can allow it to last longer.

It is important that you speak with a lawyer to determine what your tax liability and lien status is, and create a plan of action to ensure that your property is not affected by tax liens. As well, a lawyer can possibly determine that the statute of limitations has passed, and you should not worry about any threats of tax liens.

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