Tax Authority

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1 Types

January 1, 1 7 min read Definitions

Back Taxes Property Taxes Tax Lien Real Estate Debt Tax Authority Lien Sale

Unpaid property taxes that can lead to a lien on real estate and, if not paid, may result in the property being sold by the tax authority to satisfy the debt.

Read more about Back Taxes.

January 1, 1 6 min read Definitions

Rollback

Rollback Real Estate Taxes Taxation Property Value Special Use Rate Tax Authority Retrospective Tax Agricultural Land

Rollback refers to the retroactive claim by a taxing authority of a higher tax rate when property is sold after being taxed at a special use rate or when the land is put to a more valuable use.