Tax Liens

    General Information

    A tax lien is a judgment filed by the Tax Commission against a taxpayer’s real or personal property when they neglect or refuse to pay a Utah tax balance.

    A lien is a public document that lists a delinquent taxpayer’s personal or business name, the tax type and amount owed at the time the lien is filed. The Tax Commission may use a lien to seize and sell a taxpayer’s real and personal property, if necessary, to pay a tax balance.

    If a person or business has a payment agreement with the Tax Commission, we may file a lien to secure that debt. If the payments are made as agreed, we will not take action on the lien.

    If the Tax Commission files a lien against you, we will send a certified Notice of Lien to the address listed on your account.

    Removing a Lien

    There are two ways to have a lien withdrawn:

    1. Pay the full balance of the tax, penalty and interest. When the outstanding tax, penalty and interest have been paid, the lien will be withdrawn.
      • If the lien is paid in full with certified funds, a lien can be released same day. Otherwise we have to wait 30 days for the payment to process.
    2. Prove to the Tax Commission that the lien was issued in error.

    Even after a lien is withdrawn it will still be listed in public records as set aside.

    How Tax Liens Affect Your Credit Rating

    Credit reporting agencies have access to county records. A state tax lien may prevent you from selling or refinancing property and can make it difficult to acquire credit.

    When a lien against you is withdrawn, the Tax Commission will send you a document titled "Notice to Credit Bureaus." Send a copy of this notice to the credit bureau(s).

    For more information about liens, contact the Tax Commission at 801-297-7703 or 1-800-662-4335 ext. 7703.