What type of properties would likely be subject to a property tax lien?

The correct choice is properties with unpaid property taxes. A property tax lien is a legal claim against a property due to the owner's failure to pay property taxes that are owed. When property taxes are not paid, the government can place a lien on the property, which serves as a way to recover the owed amounts. This lien is a powerful tool for local governments to ensure they can fund essential services such as schools, public safety, and infrastructure.

The presence of unpaid property taxes specifically identifies the properties that would be subject to a property tax lien. Unlike rental properties with no tenants, government-owned properties, or new constructions, the key factor for a property tax lien is the delinquency in tax payment, which applies distinctly to those that currently have outstanding tax obligations.