What type of lien attaches to other properties owned by a person who owes taxes?

An income tax lien is a legal claim imposed by a governmental entity against the assets of an individual who has failed to pay income taxes owed. When a person does not pay their income taxes, the Internal Revenue Service (IRS) can file a lien that attaches not only to the property where the individual resides but also to other properties they own. This means that the income tax lien creates a priority claim against the taxpayer's assets, allowing the government to seize property if the taxes remain unpaid.

This differentiation is important as it highlights how an income tax lien is specifically related to the individual's income tax obligations. The other types of liens mentioned, such as mortgage liens, property tax liens, and judgment liens, pertain to different financial obligations and situations. A mortgage lien is directly tied to the property securing a loan; a property tax lien pertains specifically to unpaid local property taxes; a judgment lien arises from a court decision regarding debts owed. Each of these liens has specific limitations in terms of what properties they attach to, in contrast to the broader scope of an income tax lien.