Statute of Limitations on Tax Liens

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.