Duration of an Ohio Tax Lien

Duration of Tax Lien

An Ohio tax lien typically remains in place until you pay the past due tax amount. Ohio law does not provide a limitation on the duration of a lien for unpaid state taxes. This means that as long as the delinquent tax lien remains unpaid, you will be unable to sell or transfer the title to your home until you satisfy the debt.

The Ohio Department of Taxation does not have the authority to enter into an installment plan with an individual for the repayment of past due state taxes. Only the Ohio Attorney General's office may enter into an installment or other repayment agreement with a tax debtor. However, entering into an installment agreement with the Ohio Attorney General's office typically will not stop the placement of a lien on your real estate property, and does not lift the lien until you pay the entire delinquent amount.

Ohio commonly sells bundles of real estate interests arising from tax delinquencies to investors. An investor who purchases the state's interest in your real estate property does not receive the title to your property; however, the investor owns a lien against your property. If you do not pay the delinquent tax amount, plus any applicable fees or interest, the investor can initiate foreclosure proceedings after one year, which allows the investor to take legal title to your home.

A tax lien is public record, and may also appear on your personal credit report until you pay the past due tax amount to have the lien lifted. This may interfere with your ability to obtain credit cards, automobile loans or lines of credit, and may affect your ability to obtain employment or lease property.