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Ohio Tax Liens: Ohio Laws

Scope of Guide

This guide addresses the problem of Ohio tax liens (also called judgment liens).  These are liens for unpaid income, payroll or business taxes. Unpaid property taxes are beyond the scope of this guide. The State of Ohio can obtain a judgment lien against a taxpayer when a tax has been assessed, but has not been paid and is past due. A judgment lien attaches to a taxpayer’s real property when the state of Ohio obtains a judgment against a taxpayer in the Common Pleas Court where the taxpayer resides.   Many taxpayers do not realize there is a judgment lien on their property until they try to buy, sell or refinance a residence, or when transacting some other financial activity requiring a credit check.

For more information about tax law, see my libguide, Tax Law Research: Federal.and Ohio. 

Books at the Franklin County Law LIbrary

Attorneys with a Franklin County Law Library card may check out these books. Other members of the public may use them in the Franklin County Law Library.

Ohio Tax Laws

These unpaid taxes can result in a tax/judgment lien.

Ohio Tax Lien Law

Ohio Judgment Law


These forms are useful for challenging an initial tax assessment.  They cannot be used after the judgment lien has been filed.


Guide Author

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Susanna Marlowe
Franklin County Law Library Reference Librarian