State Tax Liens occur when a taxpayer fails to pay its state taxes.  This usually includes, but is not limited to, the failure to pay income tax, sales or use taxes, or workers compensation obligations. The majority of tax liens affect both real and personal property, and many business owners may not even be aware that the lien exists.

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Frequently, for the sake of convenience and to simplify its indexing procedures, many filing offices (particularly local-level filing offices such as the County Clerk or County Recorder) will index a variety of  liens from local government agencies within the same index. For example, we frequently find county tax liens, municipal tax liens, regional authority liens, etc. in the same index as state tax liens are found.